TEMPORARY RESTRICTION ON DEPARTURE FROM THE REPUBLIC OF KAZAKHSTAN IN CASE OF TAX ARREARS
The tax authority has the right to apply a temporary restriction on departure from the Republic of Kazakhstan in respect of the first head of a legal entity (structural subdivision), an individual entrepreneur or a person engaged in private practice.
, When is it applied?
If the tax debt exceeds the established maximum amount, it has not been repaid for more than 3 months from the date of its occurrence, and the prescribed enforcement measures have been applied to the taxpayer.
The restriction is formalized by a resolution of the tax authority, which is signed by the head or his deputy and authorized by the court.
Who is subject to the restriction?
The person acting as the first supervisor as of the date of the resolution.
If, prior to the approval of the resolution, the person who replaced the head has ceased to perform these duties, the tax authority shall, within 1 day, send to the court a decision to lift the restriction on this person simultaneously with the decision on the new head.
, Suspension of the restriction
If treatment outside the Republic of Kazakhstan is necessary, the temporary restriction may be suspended for a certain period of time if there is documentary evidence. The resolution is also subject to court approval.
When is the restriction lifted?
Within 1 business day, if:
• the tax debt has been paid off or its absence has been established;
• The tax liability has been terminated.
The cancellation order is also subject to court approval.
All resolutions are sent through the information system of the tax authority to the information system of the National Security Committee of the Republic of Kazakhstan and are subject to immediate execution.
Important: timely repayment of tax arrears avoids the application of this measure of compulsory collection.
