Article 5. Concepts related to tax arrears of the Tax Code of the Republic of Kazakhstan

Home / RLA / Article 5. Concepts related to tax arrears of the Tax Code of the Republic of Kazakhstan

Concepts related to tax arrears:

1) arrears – unpaid, calculated and accrued amounts of taxes and payments to the budget, as well as advance and current payments on them, with the exception of amounts reflected in the notification of the results of the tax audit, during the appeal period in accordance with the procedure established by the legislation of the Republic of Kazakhstan in the part being appealed.;

2) penalties – monetary amounts calculated in the amount of a multiple of the base rate of the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) effective on each day of delay, and accrued on:

the amount of tax and payment to the budget unpaid by the taxpayer (tax agent) on time, including the advance and (or) current payment, starting from the day following the day of the deadline for fulfilling the tax obligation to pay, including the day of payment to the budget;

the amount of tax paid and (or) overpaid, payment to the budget and (or) the amount of excess value-added tax for which the tax authority violated the deadline for offsetting and (or) refunding the taxpayer's tax statement, starting from the day following the day of the end of the offset and (or) refund period, including the day of return.

The multiplicity of the base rate of the National Bank provided for in this subparagraph is:

0.65 – for a participant in horizontal monitoring;

1.25 – for other taxpayers (tax agents).

3) tax arrears – the amount of arrears, unpaid amounts of penalties and fines.

The amount of penalties reflected in the notification of the results of the tax audit, as well as the amount of fines reflected in the decision on the imposition of an administrative penalty, during the appeal period in accordance with the procedure established by the legislation of the Republic of Kazakhstan, in the part being appealed, are not included in the tax arrears.;

4) the maximum amount of tax arrears is the amount of tax arrears determined by the authorized body, in excess of which the tax authority applies the method of securing the tax liability and (or) the measure of compulsory collection of tax arrears provided for in Articles 86 and 87 and Articles 185, 186, 187, 188 and 189 of this Code to the taxpayer – a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice.

The maximum amount of tax arrears is determined in the amount of at least 20 times the monthly calculation index effective on January 1 of the corresponding financial year, separately for each method of securing a tax liability and (or) each measure of compulsory collection of tax arrears.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 5. The principle of mandatory taxation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The taxpayer is obliged to fulfill the tax obligation, the tax agent is obliged to calculate, withhold and transfer taxes in accordance with the tax legislation of the Republic of Kazakhstan in full and on time.

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court