The Department of State Revenues of Astana reminds taxpayers that, pursuant to Article 189 of the Tax Code of the Republic of Kazakhstan, a temporary restriction on departure from the Republic of Kazakhstan may be imposed on the first heads of legal entities, individual entrepreneurs, and persons engaged in private practice.
Such a measure is applied if the tax arrears exceed the established threshold, remain unpaid for more than three months, and the tax authority has already taken compulsory collection measures.
Upon repayment of the tax arrears or termination of the tax obligation, the restriction is lifted in accordance with the procedure established by law.
The Department of State Revenues of Astana recommends that taxpayers fulfill their tax obligations in a timely manner and monitor the status of their settlements with the budget in order to avoid the application of compulsory collection measures.