Since November 1, 2026, additional restrictions have been in effect in Kazakhstan for legal entities with tax arrears.
If the debt amounts to 45 MCI or more (KZT 194,625) and is not repaid within four months from the date of its occurrence, the company's electronic notification of a change in registration data may be left unenforceable.
What changes can be limited?
- change of supervisor;
- change of legal address;
- changing types of economic activity;
- changing information about beneficial owners;
- change of contact and other registration data.
What kind of debt is accounted for?
When determining the basis, tax arrears, arrears on customs payments and duties, as well as interest and penalties are taken into account.
Thus, tax arrears may entail not only penalties provided for by tax legislation, but also additional restrictions when making changes to the company's registration data.
Do not delay the repayment of tax debts. Timely payment of taxes avoids additional restrictions in the company's activities.
Basis: part ten of Article 14-2 of the Law of the Republic of Kazakhstan "On State Registration of Legal Entities and registration of branches and representative offices".
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