--- title: "Forms of Decisions on Individuals’ Tax Debt: Amendments to Order No. 541" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/formy-resheniy-po-nalogovoy-zadolzhennosti-fizlic-izmenen-en source: BuhGPT --- # Forms of Decisions on Individuals’ Tax Debt: Amendments to Order No. 541 > **TL;DR:** What happened The Minister of Finance of the Republic of Kazakhstan amended Order No. 541 dated 29 September 2025, which established the forms of decisions related to an individual’s tax debt. The amendments were formalized by Order No. 671 dated 5 October 2026. The document w --- What happened The Minister of Finance of the Republic of Kazakhstan amended Order No. 541 dated 29 September 2025, which established the forms of decisions related to an individual’s tax debt. The amendments were formalized by Order No. 671 dated 5 October 2026. The document was registered with the Ministry of Justice of the Republic of Kazakhstan on 7 October 2026 under No. 40114. This specifically concerns the forms of decisions applied in connection with individuals’ tax debt. The available information does not disclose the substance of the amendments, the list of revised forms, or the effective date of the new provisions. Therefore, no conclusions can be drawn as to which details have been added, removed, or restated until the full text of the order has been reviewed. Accountants, tax consultants, and individuals themselves should bear in mind that the document’s registration confirms that it has undergone state registration, but the specific procedure for its application should be determined from the official text, including the provisions on its entry into force. Who is affected by the amendments The document concerns decisions related to an individual’s tax debt. It may be of practical relevance to citizens, individual entrepreneurs in respect of their obligations as individuals, taxpayer representatives, accountants, and specialists assisting with settlements with the state budget. The amendments are also important for those who receive, review, or appeal decisions of the tax authorities. When working with such a document, attention should be paid not only to the amount owed but also to the type of decision, the date it was issued, the information about the individual, the specified tax authority, and the prescribed procedure for further action. The mere adoption of Order No. 671 does not automatically mean that a previously received decision is no longer valid or must be replaced. The legal assessment depends on the date the decision was issued, the effective date of the amendments, and the transitional provisions of the official document. What the accountant and the individual should check Once the full official text of the order becomes available, it is recommended to compare the previous and updated versions of the forms. A practical course of action may be as follows: - check which annexes to Order No. 541 have been amended; - establish the effective date of Order No. 671; - determine whether the new forms apply to procedures that have already commenced; - update internal templates and instructions if the organization uses them when assisting individuals; - check the details of each received decision against the official form; - retain the document itself and confirmation of the date on which it was received; - if anything is unclear, request clarification from the tax authority or seek professional advice. Presumed details should not be included in working documents, and an unofficial template should not be used solely on the basis of an announcement that amendments have been adopted. The published text and its annexes must first be reviewed. If a decision has already been received, it is advisable to separately verify the taxpayer information, the grounds on which the debt arose, the period specified, and the actions prescribed by the document. Errors or discrepancies should preferably be documented in writing and clarified through the available official channels. Deadlines and practical steps The available information specifies the adoption date of Order No. 671 — 5 October 2026 — and the date of its state registration — 7 October 2026. The effective date of the amendments is not specified in the information provided. It should be checked in the full official text and the publication of the document. Until this has been clarified, the accountant should not independently set a date for switching to the updated forms. If the organization assists with applications from individuals, it may designate in advance an employee responsible for reviewing the official document, comparing the annexes, and informing colleagues as of which date the amendments should be applied. When an individual receives a decision, they should be guided by the contents of the document itself and the official methods of interacting with the tax authority. If the decision establishes a deadline for taking a specific action, it must be checked directly against the received document and the applicable rules rather than determined by analogy. Frequently asked questions Which document has been amended? — The amendments were made to Order No. 541 of the Minister of Finance of the Republic of Kazakhstan dated 29 September 2025, which establishes the forms of decisions related to an individual’s tax debt. Which instrument formalized the amendments? — The amendments were formalized by Order No. 671 of the Minister of Finance of the Republic of Kazakhstan dated 5 October 2026. Has the new order undergone state registration? — Yes. The information provided states that it was registered with the Ministry of Justice on 7 October 2026 under No. 40114. When should the updated forms be used? — The available information does not specify the effective date of the amendments. It should be established from the full official text of the order. Do decisions that have already been received need to be reviewed? — The information provided does not imply an automatic review. The date of the decision, the effective date of the amendments, and the transitional provisions of the document must be taken into account. Sources On Amendments to Order No. 541 of the Minister of Finance of the Republic of Kazakhstan dated 29 September 2025 “On Approval of the Forms of Decisions Related to an Individual’s Tax Debt” --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_