In the media there is a publication regarding the inconsistency with the norms of the legislation of the Republic of Kazakhstan of the Order of the Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 № 654 “On certain issues of execution of tax obligations in the liquidation, reorganization and termination of activities by taxpayers” (hereinafter - Order 654).

 Order 654 adopted in the implementation of paragraph 6 of Article 74 of the Tax Code of the Republic of Kazakhstan, effective from January 1, 2026 (The procedure for the execution of tax obligations in the liquidation, reorganization and termination of taxpayers (tax agents), including certain categories of taxpayers (tax agents), a simplified procedure for the execution of tax obligations in the termination of activities, as well as the conditions for attribution of taxpayers to certain categories of taxpayers are determined by the authorized body of the Tax Code of the Republic of Kazakhstan.

The publication points out the contradiction to the legislation of paragraph 6 of Order 654 (if the property of the liquidated legal entity is insufficient to repay in full the tax debt, the remaining part of the tax debt is repaid by the founders (participants) of the liquidated legal entity in cases provided for by the procedure in accordance with paragraph 5 of Article 183, paragraph 5 of the Tax Code).

In implementation of paragraph 5 of Article 183, paragraph 5 of the Tax Code adopted Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 № 701

“On certain issues related to the forced collection of tax debt” (hereinafter - Order 701), which approved the Rules of forced collection of tax debt of the taxpayer (tax agent).

Order 701 establishes the procedure for forced collection of tax debts of a taxpayer by applying methods and measures of forced collection of tax debts established by the Tax Code.

Thus, if the taxpayer-debtor fails to repay the amount of tax debt after taking all measures provided for by Order 701, the state revenue authorities have the right to take measures to recognize it as bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.

In turn, the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy provides for the grounds of subsidiary (joint and several) liability of the founder (participant).

For reference:

Founder (participant) and (or) official recognized guilty of intentional bankruptcy;

If the value of the property cannot be reimbursed by the initial purchaser, the person who made the decision to alienate the debtor's property;

When the constituent documents of the LLP are not handed over to the bankruptcy trustee;

When not applying to the court to declare it bankrupt, when a decision on its liquidation has been made, and the property is insufficient to repay the debt.

It should also be noted that the norms of the Civil Code provide for the liability of the founder (participant) for the obligations of a legal entity in cases provided for by the Civil Code, other legislative acts or constituent documents of the legal entity (Article 44 of the Civil Code of the Republic of Kazakhstan).

These norms of civil legislation are fully correlated with the provisions of paragraph 3 of Article 75 of the Tax Code. 

Thus, paragraph 3 of Article 75 of the Tax Code establishes that if the property of the liquidated taxpayer is insufficient to repay in full the tax debt, the remaining part of the tax debt is repaid by the founders (participants) of the liquidated taxpayer in cases established by the laws of the Republic of Kazakhstan.

Similar norms on repayment of tax debt by founders (participants) of the liquidated taxpayer are provided by the current Tax Code (paragraph 7 of Article 58, paragraph 9 of Article 59).

Thus, Order 654 does not expand the powers of state revenue authorities in terms of collection of property from the owners of taxpayers-debtors, and will be applied within the limits of liability of these debtors in cases established by the laws of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1112763?lang=kk