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The new Tax Code changes the procedure for applying collection measures for tax arrears.
How it works now
- Coercive measures can be applied for debts of 1 tenge.
- Accounts are blocked only for debts over 6 MCIs.
- Taxpayers with medium and high risk levels are sent a notice of the need to repay the debt – no later than 5 working days from the date of its occurrence.
What will change from 2026
Now the measures will depend on the amount of the debt:
- For debts up to 20 MCIs – only a notice of debt and accrual of penalties.
- For debts from 20 to 45 MCIs – a notice of repayment, blocking of expenditure transactions on accounts and cash, collection order.
- For debts over 45 MCIs – complete blocking of accounts and an inventory of property.
- If the debt is more than 27,000 MCI, a ban on traveling abroad (if the debt is not repaid within 3 months by a court decision) and bankruptcy may be imposed.
Important to know
Account blocking does not apply to a number of transactions, including:
- payment of taxes, customs and social payments, penalties and fines;
- enforcement of court decisions on compensation for damages, payment of alimony, wages, pensions, benefits and royalties;
- transfers for social payments;
- issuance of cash by the bank, if the blocking concerns the banking organization itself.
