In accordance with subparagraph 4) of Article 5 of the Tax Code of the Republic of Kazakhstan, the threshold amount of tax arrears is the amount of tax debt determined by the authorized body, upon exceeding which the tax authority applies the method of securing the fulfillment of a tax obligation and/or the measure of enforced collection of tax arrears provided for in Articles 86 and 87, and Articles 185, 186, 187, 188, and 189 of this Code to a taxpayer being a legal entity, a structural subdivision of a legal entity, a non-resident carrying out activities in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, or a person engaged in private practice.
The threshold amount of tax arrears shall be determined in an amount not less than twenty times the monthly calculation index (MCI) effective as of January 1 of the relevant financial year, separately for each method of securing the fulfillment of a tax obligation and/or each measure of enforced collection of tax arrears.
Pursuant to Order No. 552 of the Ministry of Finance of the Republic of Kazakhstan dated September 30, 2025, the threshold amount of tax arrears applicable to a taxpayer being a legal entity, a structural subdivision of a legal entity, a non-resident carrying out activities in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, or a person engaged in private practice has been established as follows:
1) Twenty times the monthly calculation index (MCI), upon exceeding which the following measures shall be applied:
Suspension of expenditure transactions on the taxpayer’s (tax agent’s) bank accounts and cash desk in accordance with Article 86 of the Tax Code;
Collection of tax arrears from funds held in the taxpayer’s (tax agent’s) bank accounts in accordance with Article 185 of the Tax Code.
2) Forty-five times the monthly calculation index (MCI), upon exceeding which the following measures shall be applied:
Restriction on the disposal of the taxpayer’s (tax agent’s) property within the amount of the tax arrears in accordance with Article 87 of the Tax Code;
Collection of the taxpayer’s (tax agent’s) tax arrears from the accounts of debtors in accordance with Article 186 of the Tax Code;
Collection of tax arrears through the sale of property subject to disposal restrictions in accordance with Article 187 of the Tax Code;
Compulsory issuance of the taxpayer’s (tax agent’s) declared shares in accordance with Article 188 of the Tax Code.
3) Twenty-seven thousand times the monthly calculation index (MCI), upon exceeding which the following measure shall be applied:
Temporary restriction on leaving the Republic of Kazakhstan imposed on the chief executive officer (or a person acting in such capacity) of a legal entity, a structural subdivision of a legal entity, an individual entrepreneur, or a person engaged in private practice, in accordance with Article 189 of the Tax Code.