Kazakhstan's Ministry of Finance has approved updated forms of documents that state revenue bodies use when collecting tax debts from individuals. The changes will take effect on October 19, 2026. This was reported by Qazaqyia.kz citing Kursiv Media.

The changes were made to a Finance Ministry order dated September 29, 2025. The new version updates the forms of the notification on repayment of tax debt and the tax order on its collection. The procedure for appealing these documents has also been clarified.

Appeals procedure

From October 19, citizens will be able to appeal a notification on debt repayment or a tax order to a higher state revenue body. Three months from the day the relevant document is served are allotted for filing a complaint.

The appeal must be sent through the tax body that issued the notification or order. The procedure is regulated by Article 91 of Kazakhstan's Administrative Procedural and Processual Code.

After receiving the complaint, the state revenue body must, within three working days, forward it together with the materials of the administrative case to the higher instance. An exception is provided for cases where the tax body independently adopts a decision that fully satisfies the applicant's demands. In that case, forwarding the complaint further is not required.

Citizens also retain the right to go to court in compliance with the procedure and deadlines established by the APPC.

In the previous forms, the provisions on appeals referred to Articles 199 and 200 of the Tax Code and concerned actions or inaction of officials of state revenue bodies.

Forced collection procedure

The forced collection procedure depends on the amount of debt and the deadlines for its repayment.

According to Article 190 of the Tax Code, a tax order is issued if an individual's debt exceeds one monthly calculation index established as of January 1 of the corresponding year and remains unpaid within 30 working days after the notification is served.

If a citizen does not comply with the tax order, the tax body is obliged, no later than five working days after it is served, to send the document for forced execution.

The order is transferred to territorial justice bodies or a regional chamber of private bailiffs.

What data will be indicated in the notification

The updated notification form provides for indicating the taxpayer's personal data, including last name, first name, patronymic, IIN and address.

Information on the debt will be presented separately for each tax. The document will indicate the name of the payment, the budget classification code, the amount of the principal debt with payment purpose code 911 and the accrued penalty with code 912. Bank details of the state revenue body are also provided for transferring money, including the BIN, the name of the bank and the recipient's BIC.

Separately, taxpayers will be warned about the accrual of a penalty for each day of delay. It is calculated using a 1.25-fold base rate of the National Bank, starting from the day following the established tax payment deadline.

The tax order will additionally reflect the date of service, as well as the number and date of the previously sent notification. Documents generated by the automated digital system of state revenue bodies will be certified by the electronic digital signature of the corresponding system.

The new forms enter into force on October 19, 2026.