Since 2026, the amendments made to the Tax Code of the Republic of Kazakhstan are aimed at preventing tax arrears and ensuring their timely collection.

In accordance with the amendments, if tax arrears exceed the established threshold, compulsory collection measures are gradually applied to taxpayers.

Debt thresholds

If the tax debt exceeds 20 MCI (86,500 tenge):

- In accordance with Article 86 of the Tax Code

spending operations on bank accounts and the taxpayer's cash desk are suspended.

- In accordance with article 185

debt collection is carried out at the expense of funds in bank accounts.

If the tax debt exceeds 45 MCI (194,625 tenge):

- In accordance with Article 87 of the Tax Code, a limitation is imposed on the taxpayer's property within the amount of the debt.

- In accordance with article 186

Debt collection is carried out at the expense of accounts receivable.

- In accordance with article 187

the debt is collected by selling the property on which the restriction of the order is imposed.

These measures are aimed at:

- prevention of tax arrears

- ensuring timely receipt of funds to the budget

- strengthening tax discipline.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1179974?lang=kk