According to the Constitution and tax legislation of the Republic of Kazakhstan, paying taxes—including the vehicle tax for individuals—is the responsibility of every citizen.
While the Tax Code stipulates that taxpayers should calculate this tax independently, tax authorities perform a centralized calculation for the previous tax period (e.g., for 2024) every year in February and March. The payment deadline is set for April 1 of the year following the reporting tax period.
Information on tax accruals is communicated to taxpayers via their personal accounts on the State Revenue Committee's website, the eGov portal, and through the mobile applications of Kaspi and Halyk Bank. This allows citizens to quickly review their tax liability and make timely payments.
However, despite these efforts, a significant amount of debt is recorded annually, particularly for vehicle taxes. For instance, as of June 30, 2025, vehicle tax arrears amounted to 498.9 million tenge from 12,494 individuals, which accounts for 97% of all local tax arrears. This indicates a systemic problem that requires both administrative and legal responses.
If a taxpayer fails to fulfill their obligations within the prescribed period, they will receive a notice of tax arrears at their address. If the tax is not repaid voluntarily, the tax authority will initiate a compulsory enforcement procedure.
According to Article 116 of the Tax Code of the Republic of Kazakhstan, the fulfillment of an overdue tax obligation is enforced through the application of the following measures: accrual of penalties. A penalty is calculated for each day of delay at a rate of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan. Suspension of spending operations on bank accounts. Suspension of cash operations. Restrictions on the disposal of property. In cases of continued non-compliance, the tax authority will issue a recovery order, which is then sent to a private bailiff for enforcement. Private bailiffs are authorized to apply further legal measures, which may include: seizure of property, blocking of bank cards, Automatic debiting of funds, banning travel outside the country, restricting the right to drive a vehicle.
In addition, enforcement measures are being implemented in the region through an annual memorandum between the Regional Chamber of Private Bailiffs, the Department of Justice, and the Police Department of the East Kazakhstan region. As part of this agreement, the following actions are being taken: house-to-house visits to debtors, deducting arrears directly from wages, cooperating with employers to inform employees about the necessity of paying taxes on time.
The practical effectiveness of these measures is confirmed by statistics from the East Kazakhstan region. Since the beginning of 2025: 447 raids have been conducted, leading to 582 debtors voluntarily paying off debts totaling 10.9 million tenge. 9,865 orders for the amount of 311.1 million tenge were sent to private bailiffs. Of these, 7,691 orders have already been executed.

To strengthen targeted work with debtors, a letter was sent to the office of the regional akim requesting the assistance of district and city akims. This collaboration aims to improve the delivery of notifications, enhance interaction with state revenue departments, and implement additional measures to reduce tax debt.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1044348?lang=kk