Temporary Travel Restriction on the Departure of Heads of Organizations with Outstanding Tax Debt.

    Temporary Travel Restriction on the Departure of Heads of Organizations with Outstanding Tax Debt.

    The Department of State Revenues for the city of Astana reminds taxpayers that, in accordance with Article 189 of the Tax Code of the Republic of Kazakhstan, a temporary restriction on leaving the Republic of Kazakhstan may be imposed on the heads of legal entities, individual entrepreneurs, and persons engaged in private practice.

    This measure may be applied if the tax debt exceeds the statutory threshold, remains unpaid for more than three months, and the tax authorities have already taken compulsory tax collection measures.

    After the tax debt has been fully settled or the tax obligation has been terminated, the temporary travel restriction shall be lifted in accordance with the procedure established by the legislation.

    The Department of State Revenues for the city of Astana recommends that taxpayers fulfill their tax obligations in a timely manner and regularly monitor the status of their settlements with the budget in order to avoid the application of compulsory tax collection measures.

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