Transport arrears

If an individual fails to pay vehicle tax within the established deadline, a tax debt arises.

How Is Tax Debt Collected?

1. Accrual of Late Payment Penalties

Starting from the day following the tax payment deadline, late payment penalties accrue on the outstanding tax amount for each calendar day of delay in accordance with the procedure established by the Tax Code of the Republic of Kazakhstan.

2. Issuance of a Notification

The state revenue authority sends the individual a notification of outstanding tax debt.

3. Issuance of a Tax Collection Order

If the outstanding debt exceeds 1 Monthly Calculation Index (MCI) and remains unpaid 30 business days after the notification has been served, the state revenue authority issues a tax collection order.

The tax collection order is sent to the individual no later than 5 business days from the date of its issuance.

4. Referral for Compulsory Enforcement

If the debt remains unpaid, the tax collection order is forwarded to the relevant justice authorities or the regional chamber of private judicial enforcement officers for compulsory enforcement no later than 5 business days from the date it is served.

5. Application of Debt Collection Measures

As part of enforcement proceedings, a judicial enforcement officer has the right to apply measures prescribed by law, including the seizure of the debtor's funds and property to recover the outstanding debt.

Where Can You Check Your Tax Debt?

You can check the amount of assessed tax, late payment penalties, and outstanding debt through:

• the official portal of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan;

• the e-Salyq Azamat mobile application;

• available services on the eGov.kz portal;

• mobile applications of second-tier banks that provide the relevant service.

How to Pay Off Tax Debt?

1. Check the amount of outstanding tax and accrued late payment penalties.

2. Pay the debt through an available government service or bank.

3. Keep proof of payment.

4. Check that your tax debt information has been updated.

Important! If the debt has already been referred for compulsory enforcement, additionally check whether enforcement proceedings have been initiated and whether any related expenses have been incurred.