Tax debt: Threshold for travel ban from Kazakhstan will not be changed for now
Amendments will also grant tax authorities access to data from navigation and mapping services to detect unregistered businesses.
In Kazakhstan, the procedure for imposing travel bans on entrepreneurs and company executives with tax debts is set to change, as reported by the State Revenue Committee. For individuals, this means the current threshold will remain unchanged for now, while additional deadlines will provide debtors with more time for voluntary payment.
Currently, restrictions may be applied for debts exceeding 27,000 MRP—116.7 million tenge in 2026. MRP (Monthly Calculation Index) is used in Kazakhstan to calculate various payments and fines. The threshold was established by an order of the Minister of Finance dated September 30, 2025.
The draft amendments propose replacing the specific threshold reference in the Tax Code with the phrase 'maximum amount of tax debt.' The sum itself is not planned to be changed at this time, and a new order from the Minister of Finance on this matter is not being prepared.
The new rules only came into effect on July 1, 2026, so there is insufficient practice to evaluate their effectiveness. If the amendments are adopted, the specific threshold can be adjusted through subordinate legislation without amending the Tax Code itself.
The draft also extends the period before applying a travel ban to four months. Initially, taxpayers will have their expenditure operations suspended, and collection orders will be issued, with the travel ban becoming a subsequent measure if the debt remains.
Additionally, tax authorities will be able to use data from navigation and mapping services to identify entrepreneurs operating without registration. The Committee stated that the goal of the amendments is not to increase the number of bans but to make their application more effective.
