State Revenue Committee

of the Ministry of Finance of the Republic of Kazakhstan

Press Release

What should individuals having tax debts know?  

In the event of non-payment of taxes within the prescribed period, debts of individuals will arise, for the amount of which a penalty will be charged every day, which in the total amount of the debts will be the taxpayer’s tax debt.

Terms of payment of property tax for individuals:

- for property and land taxes no later than October 1 of the year following the reporting year;

- for vehicle tax no later than December 31 of the reporting year.

When does a bank refuse to open an account?

From July 1, 2018, the provision of the Tax Code was enacted, providing for the obligation of banks to refuse to open a bank account to a taxpayer (whether it is a legal entity, an individual entrepreneur, or an individual) who has tax debts, social payments debts.

This provision does not apply to bank accounts designed to receive benefits and social benefits paid from the state budget and the State Social Insurance Fund, bank accounts under an agreement on educational savings deposits, concluded in accordance with the Law of the Republic of Kazakhstan “On State Educational Savings System”.

That is, if a bank account is opened by an individual for these purposes, the bank is not entitled to refuse to open it, even if such a person has a tax debt

The prohibition on the provision of other banking services to individuals with tax debts is not provided for by the provisions of the Tax Code.

What measures do tax authorities take?

When individual’s tax debt arouse, the tax authority sends a notice of the individual’s tax debt to such taxpayer.

From January 1, 2018, at the suggestion of the Supreme Court of the Republic of Kazakhstan, taking into account the indisputability of the tax authorities’ demands, the tax authority’s appeal to the court to issue a court order or with a claim for recovery of tax debts from the taxpayer’s property is excluded.

In this regard, in case of non-payment of tax debts after 30 working days from the date of delivery of the notification, if the debt exceeds 1 MCI (2525 tenge in 2019), the tax authority issues a tax order and sends it to an enforcement agent.

Further recovery measures for tax debts are carried out by the enforcement agent within the framework of the Law of the Republic of Kazakhstan “On Enforcement Proceedings and the Status of Enforcement Agents”.

In which cases can traveling abroad be restricted?

In accordance with Article 33 of the Law of the Republic of Kazakhstan “On Enforcement Proceedings and the Status of Enforcement Agents”, a ruling on temporary restriction on leaving the Republic of Kazakhstan shall be delivered by an enforcement agent, if the debtor does not fulfill the requirements contained in an executive document for more than 20 MCI (50,500 tenge in 2019).

The list of debtors against whom enforcement agents delivered a ruling on temporary restriction on leaving the Republic of Kazakhstan shall be posted on the website of the Ministry of Justice of the Republic of Kazakhstan.

The presence of unfulfilled tax obligations to pay taxes can be checked on the Internet resource of the State Revenue Committee MF RK www.kgd.gov.kz  and on the “Electronic Government” portal using the electronic service “Information on absence (presence) of tax debts”, which allows you to receive online current information on presence/absence of tax debts using taxpayer’s BIN/IIN.

Pursuant thereto, before planning leaving the country, it is recommended to check the presence of tax debts, as well as to ascertain that there is no ruling on temporary restriction on leaving the Republic of Kazakhstan.

Press Service

of the State Revenue Committee MF RK

(Zhenis Ave, 11)