In Kazakhstan, forced tax collection is triggered by a debt exceeding 1 MCI (4,325 tenge in 2026), according to Article 190 of the Tax Code of the Republic of Kazakhstan. The debtor is first sent a notice with a 10-day deadline, then a tax order with a 5-day deadline, after which the case is handed over to bailiffs. Non-payers may face seizure of accounts and property, confiscation of assets, and a ban on leaving the country, reports infohub.kz.
Kazakhstani citizens may have several types of tax obligations: property tax – includes payments for land and real estate; transport tax – for cars and other vehicles; individual income tax (IIT) – usually withheld from salaries, but for some types of income, a declaration must be filed. If a payment is not made on time or in full, a penalty will be charged on the debt. And if non-payment continues, forced collection measures may be applied.
According to Article 190 of the Tax Code of the Republic of Kazakhstan (TC), such consequences occur when an individual's tax debt exceeds 1 MCI – from 4,325 tenge in 2026. "Tax debt of an individual also includes tax debt of an individual registered as an individual entrepreneur or a person engaged in private practice, on tax obligations not related to entrepreneurial activity and private practice," the code states.
How are taxes collected? As noted in the code, Kazakhstani citizens first receive a notice to pay off tax debt – no later than 20 working days. It has a deadline of 10 working days following the day of delivery (Article 83 of the TC). If the deadline passes and the debt is not paid, a tax collection order is issued. In this case, individuals are given 5 working days from the day following the day of delivery to comply with the order (Article 190 of the TC).
If the order is not complied with, it is sent to the justice authorities or the regional chamber of private bailiffs for forced execution. In this case, the following measures may be applied to the debtor: seizure of accounts and property; confiscation of movable and immovable property, as well as seizure of title documents; designation as a "non-exit" citizen if periodic payments on the debt are not made for more than three months or if the debt exceeds 40 MCI (173,000 tenge in 2026).
Ultimately, the debtor will also have to pay for the services of bailiffs if the debt exceeds 40 MCI (173,000 tenge). Kazakhstani citizens can only have a tax order canceled in the following cases: if violations in the procedure for issuing it are found; if the debt is fully paid; if a judicial bankruptcy procedure or debt restructuring is applied. Therefore, to avoid such consequences, it is recommended to pay taxes on time and check the amounts paid.