In accordance with the Tax Code, the deadline for individuals to pay vehicle tax for the preceding period falls on April 1 of each year, e.g., for the current year the 2025 tax year is due.
Should a taxpayer fail to meet this deadline, they will be issued a notification to settle the tax arrears within 20 working days, late payment penalties will accrue for each day the balance remains unpaid.
The deadline to act upon this notification is 30 working days following its delivery. If the notification is not fulfilled, the tax authority will issue a formal tax order for debt collection (hereinafter – the tax order) in a format established by the authorized body. This order will be sent to the individual no later than five working days after its issuance.
Pursuant to Article 190 of the Tax Code, if an individual fails to comply with a tax order, the tax authority will refer the case to the relevant territorial judicial authorities or the regional chamber of private bailiffs, enforcement will then proceed in accordance with the legislation of the Republic of Kazakhstan regarding enforcement proceedings and the status of bailiffs.
During the enforcement of a tax order, private bailiffs (PB) may implement measures such as the seizure of property, freezing of bank accounts, wage garnishment, and restrictions on international travel or the right to drive.
Furthermore, private bailiffs collect an additional fee of 25% of the total debt for their services. To avoid these additional costs and restrictive measures, vehicle owners are strongly advised to pay their taxes on time.
In addition, the region will continue to conduct enforcement activities under the annual Memorandum between the Regional Chamber of Private Bailiffs, the Department of Justice, and the Police Department. These measures include joint raids, door-to-door visits, coordination with employers, and payroll deductions.
For the convenience of taxpayers, outstanding balances can be verified via the official website of the State Revenue Committee (SRC) of the Ministry of Finance of the Republic of Kazakhstan. Payments can be made through the mobile applications of Kaspi, Halyk, and other second-tier banks.