As of 1 January 2026, the approach to the compulsory collection of tax arrears has changed.
Previously, collection measures could be applied to arrears of one tenge or more, taking into account the risk management system. A differentiated approach has now been introduced, meaning that the measures applied depend on the amount of tax arrears.
Where arrears are below 20 monthly calculation indices (MCI), the taxpayer is sent only a notice of outstanding arrears and late-payment interest is accrued. No other collection measures will be applied.
Where arrears range from 20 to 45 MCI, a demand for payment of the arrears is issued, outgoing transactions on bank accounts and cash operations are suspended, and collection orders are issued.
Where arrears exceed 45 MCI, all statutory collection measures are applied, including the inventory and sale of property and recovery from the taxpayer’s debtors.
In addition, a further measure — a temporary restriction on departure from the Republic of Kazakhstan — was introduced into the Tax Code effective 1 July 2026. Practical application of this provision began on 1 October 2026.
This measure may be applied where arrears exceed 27,000 MCI and have remained unpaid for more than three months from the date they arose.
The restriction applies to individual entrepreneurs, persons engaged in private practice, and the chief executives of legal entities or persons acting in their place.
It is important to emphasize that the travel restriction applies only to substantial arrears and only after judicial authorization. The state revenue authority issues a resolution and submits it to the court. Once the court has granted authorization, the resolution is transmitted through the information system of the state revenue authorities to the authorized information system for enforcement in accordance with the procedure established by law.
The principal objective of these changes is to strike a balance between the interests of the state and businesses.
On the one hand, the changes prevent taxpayers’ activities from being blocked over insignificant amounts of arrears. On the other hand, they strengthen accountability for substantial tax obligations that remain unfulfilled over an extended period.
The new measure is intended to improve the effectiveness of tax debt collection, reduce tax evasion, and ensure the timely receipt of funds into the budget.
