The State Revenue Department of Astana reminds taxpayers that, effective July 1, 2026, a new measure to ensure the fulfilment of tax obligations, предусмотренная by the Tax Code of the Republic of Kazakhstan, will come into force.
The new provision allows for the temporary restriction of the right to leave the Republic of Kazakhstan for the first heads of legal entities, heads of structural divisions of legal entities, individual entrepreneurs, and persons engaged in private practice in cases involving substantial tax arrears.
The measure may be applied if the following conditions are met:
The amount of tax arrears exceeds 27,000 MCI (116,775,000 tenge in 2026);
The arrears remain unpaid for more than three months.
A temporary travel restriction may be imposed exclusively on the basis of a resolution issued by the state revenue authorities and sanctioned by a court in accordance with the procedure established by the civil procedural legislation of the Republic of Kazakhstan.
The restriction shall be lifted once the tax arrears have been paid in full, the absence of outstanding arrears has been confirmed, or the tax obligation has been terminated in accordance with the established legal procedure.
The introduction of this provision aims to improve the effectiveness of tax administration, ensure the timely fulfilment of tax obligations, and prevent evasion of payment of substantial tax arrears.
The State Revenue Department of Astana urges taxpayers to fulfil their tax obligations fully and on time in order to avoid enforcement measures, preserve their freedom to develop their businesses, and travel without restrictions.
For more information on taxation, please call 1414 or visit our Instagram page: @astana_mkd_dgd_astana.
