On 22 October 2026, the State Revenue Committee (SRC) announced the enforcement of temporary restrictions on departure from the Republic of Kazakhstan for individuals and corporate executives with outstanding tax arrears exceeding 27,000 Monthly Calculation Indices (MCI) that remain unpaid for more than three months from the date of accrual. The measure, authorized under Article 78 of the Tax Code, aims to strengthen collection enforcement and deter tax evasion. The restriction is imposed by court order upon SRC application and remains in effect until the debt is fully settled or a secured installment agreement is approved.
Key Takeaways
- Threshold and Timing: The 27,000 MCI threshold (approximately KZT 102 million as of October 2026) applies to the aggregate principal debt, excluding penalties and interest; the three-month grace period starts from the statutory payment deadline.
- Scope of Application: Restrictions apply to company directors, founders holding >10% shares, and beneficial owners; the SRC maintains a real-time registry shared with border control agencies.
- Relief Mechanisms: Taxpayers can lift the ban by paying the debt in full, concluding a notarized installment plan with collateral, or providing a bank guarantee; the SRC commits to processing lift requests within 5 business days.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement