Starting from 2026, compulsory collection of tax debt is carried out in stages, depending on the amount of the outstanding debt. A small amount of tax debt does not automatically result in strict enforcement measures.
The Department of State Revenues for Atyrau Region explains the new procedure.
📌 Up to 20 MCI — KZT 86,500
If the tax debt does not exceed 20 MCI, the taxpayer receives an informational notice about the outstanding debt, and late-payment interest is accrued.
At this stage:
outgoing transactions on bank accounts are not suspended;
collection orders are not issued;
restrictions on disposal of property are not imposed;
other compulsory collection measures are not applied.
📌 From 20 to 45 MCI — KZT 86,500–194,625
If the tax debt exceeds 20 MCI, a notice requiring repayment of the tax debt is sent to the taxpayer.
If the notice is not fulfilled, the following measures may be applied:
suspension of outgoing transactions on bank accounts and cash desks;
issuance of a collection order to recover the debt.
📌 More than 45 MCI — over KZT 194,625
When the tax debt exceeds 45 MCI, additional compulsory collection measures may be applied, including:
restriction on disposal of property;
collection of the debt from debtors' accounts;
recovery of the debt through the sale of restricted property and other measures.
📌 More than 27,000 MCI — over KZT 116,775,000
If the debt exceeds this amount and remains unpaid for more than three months, a court may temporarily restrict the departure from the Republic of Kazakhstan of the head of a legal entity or an individual entrepreneur.
💡 Important
After receiving a notice, the taxpayer is given an opportunity to voluntarily repay the debt. If there are doubts regarding the amount of the debt or discrepancies in calculations, the taxpayer may conduct a reconciliation of settlements with the state revenue authority.
Late-payment interest is accrued for each day of delay. As a general rule, the rate is 1.25 times the base rate of the National Bank of the Republic of Kazakhstan. For participants in horizontal monitoring, a coefficient of 0.65 applies.
Taxpayers can regularly check the status of their tax obligations and outstanding debt through the Taxpayer's Personal Account.
The Department of State Revenues for Atyrau Region recommends fulfilling tax obligations on time and voluntarily repaying any outstanding tax debt.
