Temporary Restriction on Departure of First Executives.

Temporary Restriction on Departure of First Executives.

01.09.2026 12:12:38 63

The Department of State Revenues for Astana reminds taxpayers that, in accordance with Article 189 of the Tax Code of the Republic of Kazakhstan, a temporary restriction on departure from the Republic of Kazakhstan may be imposed on the first executives of legal entities, individual entrepreneurs, and persons engaged in private practice.

This measure may be applied if the tax debt exceeds the established threshold, remains unpaid for more than three months, and the tax authority has already taken compulsory collection measures.

After the tax debt is repaid or the tax liability is terminated, the restriction is lifted in accordance with the procedure established by law.

The Department of State Revenues for Astana recommends that taxpayers fulfill their tax obligations in a timely manner and monitor the status of their settlements with the budget in order to avoid the application of compulsory collection measures.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1283463?lang=ru