Starting from July 1, 2026, 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 apply to:
, the first head of a legal entity or a person replacing him;
, head of a structural division of a legal entity;
, an individual entrepreneur;
, a person engaged in private practice.
Important! The restriction is applied only if the conditions established by law are met at the same time.:
1. The tax debt exceeds 27,000 MCI.
In 2026, this amounts to more than 116,775,000 tenge.
2. The debt has not been repaid for more than three months from the date of its occurrence.
⚖️ 3. The taxpayer has already been subjected to the measures of compulsory collection of tax arrears provided for by law.
Such measures may include:
suspension of spending operations on bank accounts;
, issuing a collection order;
Debt collection at the expense of accounts receivable;
🔹 restriction of the disposal of property and other measures.
The exit restriction does not apply without court approval.
A temporary travel restriction order is issued by the state revenue authority, signed by the head or deputy head of the state revenue authority and is subject to court approval in accordance with the procedure established by the civil procedure legislation of the Republic of Kazakhstan.
When is the restriction lifted?
After full repayment of the tax debt or termination of the tax obligation, the temporary travel restriction is subject to cancellation in accordance with the procedure established by law.
, We recommend it to taxpayers:
✔️ regularly check the status of settlements with the budget through the taxpayer's office;
✔️ timely fulfill tax obligations;
✔️ monitor the availability of tax arrears;
✔️ promptly respond to notifications from the state revenue authorities.
Timely payment of taxes will help to avoid the use of enforcement measures, including temporary restrictions on departure from the Republic of Kazakhstan.