Article 190. Collection of tax debts of an individual of the Tax Code of the Republic of Kazakhstan

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 1. The collection of an individual's tax arrears is carried out by the tax authority upon non-repayment of tax arrears in the amount of more than 1-fold of the monthly calculation index effective on January 1 of the corresponding financial year.

 The tax debt of an individual is also understood as the tax debt of an individual registered as an individual entrepreneur or a person engaged in private practice for tax obligations not related to the implementation of entrepreneurial activities and private practice.

 2. The tax authority issues a tax order to collect the debts of an individual (hereinafter referred to as a tax order for the purposes of this article) after the expiration of the deadline for the execution of the notification of repayment of the tax debts of an individual.

 The deadline for executing a tax order is five business days following the day of its delivery.

 3. If an individual fails to execute a tax order, the tax authority sends the tax order to the relevant territorial judicial authorities or the regional chamber of private bailiffs for enforcement in accordance with the procedure established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.

 4. The tax order is cancelled in the following cases::

 1) repayment of tax arrears by an individual;

 2) violations of the procedure for issuing a tax order;

 3) the application of judicial bankruptcy proceedings against an individual in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan";

 4) the application of the procedure for restoring solvency in relation to an individual in accordance with the Law of the Republic of Kazakhstan "On Restoring Solvency and Bankruptcy of citizens of the Republic of Kazakhstan".

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

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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 190. Tax accounting and accounting documentation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Tax accounting is the process of keeping accounting records by a taxpayer (tax agent) in accordance with the requirements of this Code for the purpose of summarizing and systematizing information about taxable objects and (or) objects related to taxation, as well as calculating taxes and payments to the budget and compiling tax reports.

Consolidated tax accounting is a tax accounting carried out by an authorized representative of the parties to a joint venture agreement in the form of a simple partnership, both in general for such activities and for the share of participation of each participant in the joint venture agreement.

2. The accounting documentation includes:

1) accounting documentation – for persons who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", are required to maintain it.;

2) standard verification file – for persons who voluntarily submit this file;

3) primary accounting documents – for the persons specified in paragraph 4 of this Article;

4) Tax forms;

5) tax accounting policy;

6) other documents that are the basis for determining the objects of taxation and (or) objects related to taxation, as well as for calculating the tax liability.

For the purposes of this paragraph, accounting documents or primary accounting documents issued in the electronic invoice information system using an electronic digital signature are also recognized as accounting documents.

3. Unless otherwise specified in paragraph 4 of this Article, tax accounting is based on accounting data. The procedure for maintaining accounting records is established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.

4. Persons who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" are not required to maintain accounting records and prepare financial statements, organize and maintain tax records in accordance with this chapter, Chapter 24 of this Code and the rules approved by the authorized body.

The tax accounting of insurance and reinsurance organizations related to the conclusion and execution of insurance (reinsurance) contracts is based on the reporting data established by the National Bank of the Republic of Kazakhstan, taking into account the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations, agreed with the authorized body and the authorized body in the field of tax policy.

5. The taxpayer (tax agent), independently and (or) through an authorized representative of the parties to the joint activity agreement responsible for maintaining consolidated tax records, organizes tax records and determines the forms of generalization and systematization of information in the form of tax registers in such a way as to ensure:

1) the formation of complete and reliable information on the accounting procedure for tax purposes of transactions carried out by a taxpayer (tax agent) during the tax period;

2) decoding of each line of tax reporting forms;

3) reliable preparation of tax reports;

4) providing information to tax authorities for tax control.

6. The procedure for maintaining tax records is established by the tax accounting policy, a document approved by the taxpayer (tax agent) independently, taking into account the requirements of this Code.

The tax accounting policy, with the exception of the tax accounting policy of a taxpayer who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", is not required to maintain accounting records and prepare financial statements, may be included as a separate section in the accounting policy developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

7. Individual entrepreneurs who apply special tax regimes for small businesses based on a patent, simplified declaration, or using a special mobile application, approve the tax accounting policy in accordance with the form established by the authorized body.

The footnote. Article 190 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2018); dated 24.06.2021 No. 53-VII (effective from 01.01.2022); dated 21.12.2022 No. 165-VII (for the procedure of entry into force, see art. 4).

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