Article 189. Temporary restriction on departure from the Republic of Kazakhstan of the first head (person replacing him) of a legal entity, a structural subdivision of a legal entity, as well as an individual entrepreneur and a person engaged in private practice of the Tax Code of the Republic of Kazakhstan
1. A temporary restriction on the departure from the Republic of Kazakhstan of the first head (person replacing him) of a legal entity, a structural subdivision of a legal entity, an individual entrepreneur and a person engaged in private practice (hereinafter referred to as a temporary restriction on departure) is applied by the tax authority by issuing a temporary restriction on departure.
A temporary travel restriction order is issued when a taxpayer (tax agent) fails to repay tax arrears in an amount exceeding the maximum amount of tax arrears for more than three months from the date of occurrence of such arrears and subject to the application of the prescribed enforcement measures to such taxpayer (tax agent).
The decision on temporary travel restriction is signed by the head of the tax authority or his deputy and is subject to court approval in accordance with the procedure established by the Civil Procedure Code of the Republic of Kazakhstan.
2. The person whose departure is subject to temporary restriction is determined depending on who is acting as the head of a legal entity or a structural subdivision of a legal entity (hereinafter referred to as the first head for the purposes of this article) as of the date of the tax authority's decision on temporary restriction on departure.
3. In cases where the person replacing the first head, in respect of whom a temporary travel restriction order has been issued and sent to court, has ceased to carry out the duties of the first head, until the moment such a decision is authorized, the tax authority in respect of the said person submits to the court a decision to lift the temporary travel restriction within one day following in the afternoon, when the first head took up his duties.
The decision to lift the temporary travel restriction is signed by the head of the tax authority or his deputy and is subject to court approval in accordance with the procedure established by the Civil Procedure Code of the Republic of Kazakhstan.
In this case, the submission to the court of a resolution on the lifting of the temporary travel restriction in the case specified in the first part of this paragraph shall be carried out by the tax authority simultaneously with the submission of a resolution on the temporary travel restriction of the first head.
4. Temporary restriction on departure, if it is necessary to carry out treatment outside the Republic of Kazakhstan for a person whose departure is temporarily restricted, may be suspended for a certain period by a resolution suspending the temporary restriction on departure, provided that such a need is documented.
The decision to suspend the temporary travel restriction is signed by the head of the tax authority or his deputy and is subject to court approval in accordance with the procedure established by the Civil Procedure Code of the Republic of Kazakhstan.
5. Unless otherwise specified in paragraph 3 of this Article, the temporary restriction on departure shall be lifted by the tax authority by issuing a resolution on the lifting of the temporary restriction on departure within one working day, in which:
1) the tax debt has been repaid and (or) the absence of tax debt has been established;
2) the tax liability has been terminated.
The decision to lift the temporary travel restriction is signed by the head of the tax authority or his deputy and is subject to court approval in accordance with the procedure established by the Civil Procedure Code of the Republic of Kazakhstan.
6. Resolutions on temporary travel restrictions, on suspension of temporary travel restrictions and (or) on cancellation of temporary travel restrictions are sent through the information system of the tax authority to the information system of the National Security Committee of the Republic of Kazakhstan.
Decisions on temporary travel restrictions, on suspension of temporary travel restrictions and (or) on cancellation of temporary travel restrictions are subject to immediate execution.
Article 189 will enter into force on July 1, 2026.
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 189. Types of taxes, payments to the budget of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. In the Republic of Kazakhstan, there are:
1) taxes:
corporate income tax;
individual income tax;
value added tax;
excise taxes;
rental tax on exports;
special payments and taxes of subsurface users;
social tax;
vehicle tax;
land tax;
property tax;
gambling tax; - Excluded by the Law of the Republic of Kazakhstan.
2) payments to the budget:
State duty;
fees;
payment for:
use of licenses for certain types of activities;
use of land plots;
use of water resources from surface sources;
negative impact on the environment;
use of the animal world;
forest uses;
use of specially protected natural areas;
using the radio frequency spectrum;
provision of long-distance and (or) international telephone communications, as well as cellular communications;
placement of outdoor (visual) advertising.
digital mining.
2. For the purposes of applying international treaties, indirect taxes include value added tax and excise taxes.
3. The amounts of taxes and payments to the budget are transferred to the revenues of the respective budgets in accordance with the procedure established by the Budget Code of the Republic of Kazakhstan and the law on the Republican Budget.
The footnote. Article 189 as amended by the Laws of the Republic of Kazakhstan dated 01.01.2021 No. 402-VI (effective from 01.01.2022); dated 12/21/2022 No. 165-VII (effective from 01.01.2022).
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
