Enforced Collection of Tax Debt in 2026 - FCHAIN

Enforced Collection of Tax Debt in 2026

Starting in 2026, the procedure for applying measures for the enforced collection of tax debt in Kazakhstan depends on the amount of the debt. If the debt does not exceed the established threshold, the state revenue authorities will limit their actions to sending a notification. As the amount of debt increases, stricter measures may be applied — from the suspension of debit transactions on bank accounts to collection against property and a temporary restriction on leaving the country. For businesses, this means that the amount of tax debt directly affects the potential consequences. Companies and entrepreneurs should monitor settlements with the state budget in a timely manner and take the established thresholds into account.

 

Who Is Subject to Enforced Collection Measures

Collection from bank accounts and debtors’ accounts, the sale of property subject to restrictions on disposal, as well as the compulsory issuance of authorized shares may be applied to legal entities and their structural subdivisions, non-residents operating in Kazakhstan through a permanent establishment, individual entrepreneurs, and persons engaged in private practice. Restrictions on leaving the country and tax orders related to an individual’s debt are regulated separately by Articles 189 and 190 of the Tax Code.

 

Debt of Up to 20 MCI

If the amount of tax debt does not exceed 20 MCI, which amounts to KZT 86,500 in 2026, the state revenue authority sends a notification of the outstanding tax debt. This must be done within five business days from the date the debt arises. At this stage, the notification is informational in nature; however, penalties continue to accrue on the outstanding amount. With this level of debt, measures such as blocking bank accounts or enforced collection are not applied.

 

Debt Exceeding 20 MCI

Once the threshold of 20 MCI is exceeded, stricter measures begin to apply. The tax authority may suspend debit transactions on bank accounts and cash operations, as well as collect the debt from funds held in bank accounts. For businesses, reaching this threshold may directly affect current settlements and operational activities. Therefore, even relatively small tax debts should be identified and settled in a timely manner.

 

Debt Exceeding 45 MCI

If the tax debt exceeds 45 MCI, or KZT 194,625 in 2026, the range of possible measures expands. The state revenue authority may restrict the disposal of the debtor’s property, collect the debt from the accounts of its debtors, and enforce collection against property that was previously subject to restrictions on disposal. The compulsory issuance of the debtor’s authorized shares is also provided for. Thus, an increase in tax debt raises not only financial but also operational risks for the company.

 

Restriction on Leaving the Country for Debt Exceeding 27,000 MCI

If the debt exceeds 27,000 MCI, which corresponds to KZT 116,775,000 in 2026, one of the strictest measures is provided for. Starting from July 1, 2026, the state revenue authority may issue a resolution temporarily restricting departure from Kazakhstan. This measure may apply to the chief executive of a legal entity or the person acting in their place, as well as to an individual entrepreneur or a person engaged in private practice.

 

An Appeal Does Not Suspend Collection

The actions of officials may be appealed; however, filing an appeal does not suspend the collection process. The measures imposed remain in effect until the tax debt is repaid. This is particularly important to consider when planning actions in a disputed situation: the appeal procedure itself does not eliminate the consequences of having an outstanding debt.

 

What Has Changed for Taxpayers

Previously, enforcement measures could be applied to debts starting from KZT 1. Starting in 2026, a threshold has been established below which the tax authority limits its actions to sending a notification, while penalties continue to accrue on the outstanding debt. The new approach makes the amount of tax debt a key factor in determining the possible collection measures. For companies and entrepreneurs, this increases the importance of regularly monitoring tax obligations: exceeding the established thresholds may result in restrictions on bank accounts, collection of funds, actions involving debtors, and enforcement against property.

 

How FChain Can Help Businesses

Tax debt may result in restrictions on bank accounts, collection of funds, and other measures that may affect a company’s operations. Therefore, it is important for businesses to ensure timely and systematic control over accounting and settlements with the state budget. FChain provides comprehensive business support services:

• Accounting support — organization and support of accounting processes in accordance with the current requirements of Kazakhstan’s legislation.
• Payroll services — calculation of employee salaries, taxes, contributions, and other mandatory payments.
• Universal declaration — support in the preparation and submission of declarations in accordance with established requirements.
• Legal support for business — consulting and legal support for the company’s ongoing activities, preparation and review of documents and contracts.
• Recruitment — search and selection of specialists based on the requirements of the position and the specifics of the client’s business.
• HR administration – maintaining the company’s personnel records in full compliance with labour legislation.
• HR audit — review of HR documentation and processes for compliance with the requirements of Kazakhstan’s labor legislation.
• Work permit — support with the procedure for obtaining the necessary work permits for foreign employees in Kazakhstan.

Contact FChain to learn more about bookkeeping services and choose the most suitable support format for your business.

 

 Legal News – August 2026

Prepared by: Anel Kosmaganbetova

Assistant to the Director

Fchain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820