Article 188. Compulsory issue of declared shares of a taxpayer (tax agent) of the Tax Code of the Republic of Kazakhstan

    The compulsory issue of declared shares of a taxpayer (tax agent) is applied by applying the tax authority to the court with a claim for the compulsory issue of declared shares in accordance with the procedure established by the legislation of the Republic of Kazakhstan, in case of non–repayment of tax arrears by a taxpayer (tax agent) - a joint-stock company with state participation in the authorized capital after the adoption of the following enforcement measures:

    1) at the expense of money held in such person's bank accounts;

    2) from accounts of debtors of such person;

    3) through the sale of the limited property of such a person.  

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

President    

Republic of Kazakhstan     

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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 188. Procedure for appealing the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     Actions (inaction) of tax officials are appealed in accordance with the procedure established by the laws of the Republic of Kazakhstan.

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