By state revenue authorities, accounting for taxes, payments to the budget, social payments, as well as penalties and fines is maintained in personal accounts of the tax administration information system (hereinafter – the TAIS).
A penalty is a monetary amount accrued for the untimely execution of a tax obligation, meaning it is a measure of liability for delay in paying a tax or another mandatory payment to the budget.
The procedure for calculating penalties in personal accounts was approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 637 dated October 28, 2025, "On certain issues of maintaining the personal account of a taxpayer (tax agent)."
According to the Order, penalties are accrued in personal accounts daily for failure to fulfill a tax obligation within the established timeframes and are accrued automatically in TAIS.
In personal accounts, the accrual of penalties is performed:
1) after each accounting transaction that changes the balance of overdue tax arrears;
2) at the end of each month for the period from the day following the due date, or from the day of the last penalty accrual;
3) upon issuing information on the absence and (or) presence of arrears.
Also, penalties are accrued to banks or organizations conducting certain types of banking operations for failure to comply with the sequence of deducting tax and payment amounts, penalties, and fines from bank accounts; failure to transfer (credit) them to the budget; or untimely transfer of deducted amounts from taxpayers' bank accounts and cash deposited into the cash desks of banks or organizations conducting certain types of banking operations toward the payment of taxes, payments, penalties, fines, and accrued bank remuneration into the budget, in the amount of 1.25 times - the base rate of the National Bank of the Republic of Kazakhstan for each day of delay.
The accrual of penalties is suspended in the case of appealing a notification on the results of a tax audit to the authorized body until a decision is issued by the authorized body based on the results of reviewing the complaint; in the case of appealing a notification on the results of a tax audit to court – until the entry into legal force of a judicial act based on the results of reviewing the complaint.
Based on the foregoing, in order to avoid the accrual of penalties on taxes and other mandatory payments to the budget, it is necessary to make payments of tax obligations in a timely manner within the timeframes established by legislation.