Kazakhstan's Ministry of Finance has approved updated document forms that state revenue authorities use when collecting tax debts from individuals. The changes take effect on October 19, 2026, according to infohub.kz.
The amendments were made to a Ministry of Finance order dated September 29, 2025. The new version updates the forms of the notification on repayment of tax debt and the tax order for its collection, and clarifies the procedure for appealing these documents.
Starting October 19, citizens will be able to appeal a debt repayment notification or a tax order with a higher state revenue authority. A complaint must be filed within three months of the date the relevant document is served.
The appeal must be submitted through the tax authority that issued the notification or order. The procedure is governed by Article 91 of Kazakhstan's Administrative Procedural and Processual Code.
After receiving a complaint, the state revenue authority must forward it, along with the administrative case materials, to the higher authority within three working days. An exception is provided for cases where the tax authority itself adopts a decision that fully satisfies the applicant's demands — in that case, the complaint does not need to be forwarded further.
Citizens also retain the right to go to court in accordance with the procedure and deadlines established by the Administrative Procedural and Processual Code.
Under the previous forms, the appeal provisions referred to Articles 199 and 200 of the Tax Code and concerned actions or inaction by officials of state revenue authorities.
The procedure for enforced collection depends on the amount of debt and the deadlines for its repayment. Under Article 190 of the Tax Code, a tax order is issued if an individual's debt exceeds one monthly calculation index established as of January 1 of the relevant year and remains unpaid for 30 working days after the notification is served.
If a citizen fails to comply with a tax order, the tax authority must send the document for enforced execution no later than five working days after it is served. The order is forwarded to territorial justice authorities or a regional chamber of private bailiffs.
The updated notification form requires the taxpayer's personal data, including last name, first name, patronymic, individual identification number (IIN) and address.
Information on the debt will be presented separately for each tax. The document will specify the name of the payment, the budget classification code, the principal debt amount with payment purpose code 911 and the accrued penalty with code 912. Bank details of the state revenue authority are also provided for transferring money, including the business identification number (BIN), bank name and the recipient's BIC.
Taxpayers will additionally be warned about penalties accruing for each day of delay. The penalty is calculated using 1.25 times the National Bank's base rate, starting from the day following the established tax payment deadline.
The tax order will additionally reflect the date of service, as well as the number and date of the previously sent notification. Documents generated by the automated digital system of state revenue authorities will be certified with the electronic digital signature of the relevant system.
The new forms take effect on October 19, 2026.