ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 29, 2025 No. 541

About establishment of forms of the decisions connected with tax debt of physical person

According to item 4 of Article 49, subitem 8) Item 1 of Article 83 and Items 2 and 4 of article 190 of the Tax Code of the Republic of Kazakhstan, PRIKAZYVAYU:

1. Establish the enclosed forms:

1) notifications on repayment of tax debt of physical persons according to appendix 1 to this order;

2) the tax order on debt collection of physical person according to appendix 2 to this order;

3) the order on cancellation of the tax order on debt collection of physical person according to appendix 3 to this order.

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 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 29, 2025 the No. 541 Form

Notification on repayment of tax debt of physical persons

According to the subitem 8) Item 1 of article 83 of the Tax Code of the Republic of Kazakhstan (further – the Tax code)
______________________________________________________________
        (name of body of state revenues)

Notifies you,
______________________________________________________________
(surname, name, middle name (if it is specified in the identity document)
(further – surname, name and middle name)
_______________________________________________________________
      (individual identification number (IIN), address)
that you do not extinguish the amount of tax debt on the following types of tax:

The bank details necessary for repayment of the specified tax debt:

Name of the beneficiary: ______________________________________
                                                (body of state revenues)

Business — Identification Number (BIN) of the beneficiary: ______________

Bank of the beneficiary: _______________________________________________

Bank Identification Code (BIC) of the beneficiary: ______________

According to Items 1 and 2 of article 190 of the Tax Code in failure to pay cases
or incomplete payment of the amounts of tax debt in the amount of more than 1 – multiple
the monthly settlement indicator operating for January 1 of corresponding
financial year, after thirty working days following behind day of delivery
notifications on tax debt of physical persons body of state
the income, takes out the tax order on debt collection of physical person.
For each day of delay of execution of the tax liability on tax payment
and payments in the budget, the penalty fee, since the day following behind day of term is charged
the tax discharge and other obligatory payment in the budget, in the amount of 1,25 – multiple
base rate of National Bank of the Republic of Kazakhstan for every day of delay.

According to articles 199 and 200 of the Tax Code you have the right
appeal actions (failure to act) of officials of state bodies
the income to higher body of state revenues or in court, according to the procedure
stipulated by the legislation Republic of Kazakhstan.

Head of body of state revenues
________________________________________________________________
(surname, name, middle name, signature, seal of body of state revenues)

Received the notification ____________________________________________
                                         (surname, name, middle name, signature, date)
The notification is handed to the payer
________________________________________________________________
(surname, name, middle name, official of body of state revenues signature, date)

The notification is sent to the payer
________________________________________________________________
     (the supporting document about the fact of sending (or) obtaining)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 29, 2025 No. 541

Form

Tax order on debt collection of physical person

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info