ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 30, 2025 No. 552

About limiting determination of the size of tax debt

According to the subitem 4) article 5 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) PRIKAZYVAYU:

1. Determine the extreme size of tax debt to the taxpayer - the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, to the individual entrepreneur, person who is engaged in private practice in the amount of:

1) 20-fold monthly settlement indicator in case of which excess it is applied:

suspension of account transactions according to bank accounts and cash desk of the taxpayer (tax agent) according to the procedure, stipulated in Article 86 Tax codes;

collection by the money which is on bank accounts of the taxpayer (tax agent) according to the procedure, stipulated in Article 185 Tax codes;

2) 45-fold monthly settlement indicator in case of which excess it is applied:

restriction on hand property of the taxpayer (tax agent) within the amount of tax debt according to the procedure, stipulated in Article 87 Tax codes;

collection of tax debt of the taxpayer (tax agent) from accounts of debtors according to the procedure, stipulated in Article 186 Tax codes;

collection of tax debt of the taxpayer (tax agent) for the realization account limited at the disposal of property according to the procedure, stipulated in Article 187 Tax codes;

forced release of the announced shares of the taxpayer (tax agent) according to the procedure, stipulated in Article 188 Tax codes;

3) the 27th 000-fold monthly settlement indicator in case of which excess it is applied:

temporary restriction on departure from the Republic of Kazakhstan of the first head (person, it replacing) the legal entity, structural division of the legal entity, the individual entrepreneur and person who is engaged in private practice according to the procedure, stipulated in Article 189 Tax codes.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective since January 1, 2026, except for the subitem 3) of Item 1 of this order which becomes effective since July 1, 2026 and is subject to official publication.

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