If a debt arises, an appropriate notification is sent to an individual, which is given 30 working days to complete. In case of non-repayment of debts in excess of 1 MCI (3932 tenge in 2025) within the above-mentioned period, a tax order is sent to the debtor. Further, if the debt is not repaid within 5 working days after receiving it, then such a tax order is sent to the bailiffs. Thus, the tax legislation provides for the possibility of voluntary repayment of debts without the use of enforcement measures before the transfer of the tax order to bailiffs. Private bailiffs within the framework of the Law of the Republic of Kazakhstan "On Enforcement proceedings and the status of bailiffs" have the right to apply enforcement measures in the form of seizure of bank accounts and property. If there is a debt of 40 MCI or more, a citizen may also be banned from leaving the Republic of Kazakhstan. In addition to tax arrears, an individual is additionally charged for the services of a bailiff in the amount of up to 25% of the amount of tax arrears. In order to avoid additional costs, we recommend timely payment of taxes. You can check the information about the presence/absence of tax arrears in the Electronic Services → tab. Tax and social payment arrears Service → Enter the IIN of the e-Salyq Azamat mobile application. You can install the e-Salyq Azamat mobile application by clicking on the link https://play.google.com/store/apps/details?id=kz.gov.kgd  .android or https://apps.apple.com/kz/app/e-salyq-azamat/id1107556666 

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/976190?lang=kk