The Department of State Revenue for the Mangystau region draws taxpayers' attention to the procedure for applying temporary restrictions on departure from the Republic of Kazakhstan.

Starting from July 1, 2026, in accordance with Article 189 of the Tax Code of the Republic of Kazakhstan, the tax authorities have the right to initiate a temporary travel restriction in respect of:

- the first head of the legal entity (or the person replacing him);

- head of the structural division of a legal entity;

- individual entrepreneur;

- a person engaged in private practice.

Such a measure is applied only if the following conditions are fulfilled simultaneously:

- the tax debt exceeds the established limit;

- the debt is not repaid for more than three months from the date of its occurrence;

- the taxpayer has already been subjected to enforcement measures provided for by law (blocking of bank accounts, collection from debtors, restriction of disposal of property, etc.).

A temporary travel restriction resolution is issued by the tax authority, signed by the head (or deputy head) of the state revenue authority and is subject to mandatory court approval in accordance with the procedure established by the Civil Procedure Code of the Republic of Kazakhstan. The restriction does not apply without judicial approval.

After full repayment of the tax debt or termination of the tax obligation, the restriction is subject to cancellation. The cancellation order is also sanctioned by the court.

The Department of State Revenue for the Mangystau region recommends that taxpayers regularly monitor the status of settlements with the budget through the taxpayer's office, timely fulfill tax obligations and promptly respond to notifications from tax authorities. This will avoid the use of enforcement measures, including temporary travel restrictions.

If you have any questions about debt and how to repay it, you can contact the state revenue authorities or use electronic services.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1268561?lang=ru