In 2026, the tax authority collects the debt of an organization or tax agent from bank accounts if the outstanding amount exceeds the tax debt threshold; a tax order is issued to an individual if the debt exceeds 1 MCI, that is, more than 4 325 ₸ (Articles 185, 190 of the Tax Code of the Republic of Kazakhstan). For an organization, the check is performed using the BIN; for an individual and an IE, using the IIN. It is important for the accountant to reconcile the tax authority's information with payment records: if the debt is not repaid, collection may be enforced against the taxpayer's bank accounts and then, subject to the prescribed conditions, against the accounts of its debtors.
What Tax Debt Is and Why It Arises
Tax debt arises when the assessed amount is not received by the state budget by the payment deadline. In practice, the reasons are usually as follows:
- the payment was made with an error in the details, BCC, or IIN/BIN and was not recorded against the correct liability;
- the tax return was filed, but the tax was not transferred or was transferred only in part;
- additional amounts were assessed following a tax audit;
- an individual has unpaid taxes related to property owned by that individual;
- after the overdue principal debt was paid, an amount of late-payment interest remained in the records.
The debt should be reconciled with the tax authority's data regardless of its amount. For organizations, enforced collection of money from bank accounts applies when the debt exceeds the established threshold (Article 185 of the Tax Code of the Republic of Kazakhstan). For an individual, collection under the tax order procedure begins when the outstanding debt exceeds 1 MCI effective as of January 1 of the relevant year; in 2026, this is more than 4 325 ₸ (Article 190 of the Tax Code of the Republic of Kazakhstan).
How to Find Tax Debt by IIN or BIN
In Kazakhstan, an individual and an IE are identified by an IIN, while a legal entity is identified by a BIN. Therefore, the IIN is specified when checking the liabilities of an individual or IE, while the BIN is used to check an organization. In this case, the phrase “tax debt by TIN in Kazakhstan” means searching for information using a Kazakhstani IIN or BIN.
The main ways to check debt are:
- Taxpayer's Cabinet. After signing in, you can view the status of tax and payment settlements, including assessed and paid amounts.
- Electronic government portal. When the relevant tax service is selected, information is requested using the IIN or BIN.
- Banking and payment applications. The available tax information and the ability to make payments depend on the features of the particular application.
- Tax authority. This method is suitable if the accountant needs to reconcile calculations, clarify the purpose of a payment, or obtain information about a specific liability.
An organization's accountant should regularly reconcile information on settlements with the state budget against the accounting records. A discrepancy may be due either to incomplete payment or to the payment being recorded against the wrong liability. In that case, the payment document should first be located and the IIN or BIN, BCC, amount, date, and payment purpose checked, after which the tax authority should be contacted to have the payment recorded correctly.
Tax Debt of an IE and Property Tax
An IE may simultaneously have liabilities related to business activities and personal tax liabilities as an individual. The first group includes taxes under the applicable tax regime and amounts transferred by the IE as a tax agent. The second group includes liabilities unrelated to business activities and private practice. For the purposes of collecting an individual's debt, the Tax Code expressly includes in the second group the debt of a person registered as an IE arising from such personal liabilities (Article 190 of the Tax Code of the Republic of Kazakhstan).
When checking property tax, it is important to reconcile the property, tax period, assessed amount, and payment made. If payment has been made but the debt continues to be shown, the accountant or owner should check the details of the payment document and the liability against which the amount was credited. Checking again after payment makes it possible to ensure that the settlements have been recorded correctly.
A separate case concerns the debt of a deceased person. Tax debt existing on the date of an individual's death or on the date when a court ruling declaring the individual deceased enters into legal force is repaid by the heirs within the value of the inherited property and in proportion to their share in the inheritance as of the date of its acceptance. The same procedure applies to the debt of a deceased IE or a person engaged in private practice (Article 73 of the Tax Code of the Republic of Kazakhstan). Special rules are provided for orphans and children left without parental care:
- if the decedent was not registered as an IE or a person engaged in private practice, an heir with such status is exempt from repaying the debt, and the decedent's debt is written off based on a decision of the tax authority;
- if the decedent was an IE or a person engaged in private practice, the obligation of such an heir to repay the debt arises only under a court ruling on collection that has entered into legal force; if the court dismisses the claim, the debt is written off based on a decision of the tax authority (Article 73 of the Tax Code of the Republic of Kazakhstan).
How the Tax Authority Collects Tax Debt in 2026
If an organization or tax agent has not repaid debt exceeding the threshold, the tax authority enforces collection of money from their bank accounts. A collection order is issued against all bank accounts except those that, under the Civil Code of the Republic of Kazakhstan, are exempt from enforcement. The amount of debt is determined as of the date on which the order is drawn up, and after the debt is repaid in full, the tax authority withdraws the collection orders (Article 185 of the Tax Code of the Republic of Kazakhstan).
Collection from debtors' accounts. This measure applies if the debt exceeds the threshold and remains unpaid after the collection measure against money in the taxpayer's own bank accounts has been applied. A debtor is a person that owes money to the taxpayer or tax agent: an individual or legal entity, a structural subdivision of a legal entity, an IE, a person engaged in private practice, or a non-resident operating in the Republic of Kazakhstan through a permanent establishment (Article 186 of the Tax Code of the Republic of Kazakhstan). The procedure is as follows:
- the tax authority identifies debtors using data from its information system or conducts an audit of the taxpayer and a cross-check of the debtors;
- the debtor is sent a notice requiring confirmation of the receivable;
- the debtor submits a mutual settlement reconciliation statement drawn up jointly with the taxpayer and/or, if it is impossible to draw up the statement as of the date the notice is received, documents confirming the mutual settlements;
- if the notice is not complied with, the tax authority audits the debtor and issues an order suspending debit transactions on its bank accounts within one business day after the deadline for complying with the notice expires;
- collection orders for the amount of the taxpayer's debt are issued against the debtor's bank accounts within the amount owed by the debtor as confirmed by a reconciliation statement, tax audit report, or court decision that has entered into legal force (Article 186 of the Tax Code of the Republic of Kazakhstan).
Collection orders issued against the debtor's bank accounts are withdrawn when the tax debt is repaid by the taxpayer, tax agent, or debtor (Article 186 of the Tax Code of the Republic of Kazakhstan).
Collection of an individual's debt. If an individual's debt exceeds 1 MCI, after the deadline for complying with the debt repayment notice expires, the tax authority issues a tax order. Five business days following the day of service are allowed for compliance. If the order is not complied with, the tax authority forwards it, according to territorial jurisdiction, to the relevant justice authorities or to the regional chamber of private enforcement officers for enforcement (Article 190 of the Tax Code of the Republic of Kazakhstan).
For the accountant, this leads to a practical conclusion: a company's debt may affect its counterparties that are debtors. After receiving a notice from the tax authority, the debtor must provide documentary evidence of the status of mutual settlements, so reconciliation statements and source documents relating to settlements must be kept up to date.
What an Accountant Should Do When a Debt Is Identified
- Reconcile the data. Compare the recorded debt with the accounting records and payment documents and identify the tax, period, and reason for the discrepancy.
- Check erroneous payments. If incorrect details were specified, prepare the payment document and contact the tax authority to have the amount recorded correctly.
- Repay the confirmed debt. Transfer the debt amount using the correct details and check that the payment has been recorded.
- Check that collection orders have been withdrawn. Orders against the taxpayer's accounts are withdrawn after the debt has been repaid in full (Article 185 of the Tax Code of the Republic of Kazakhstan), while orders against the debtor's accounts are withdrawn after it has been repaid by the taxpayer, tax agent, or debtor (Article 186 of the Tax Code of the Republic of Kazakhstan).
- Establish regular monitoring. Reconcile the information after paying taxes and before preparing reports on settlements with the state budget.
If the recorded amount does not match the accounting data, the specific discrepancy should first be documented: the tax, period, assessment, and payment. This will make it possible to distinguish an actual arrear from a payment that was made but recorded using other details and to submit documents relating to the relevant transaction to the tax authority.
Frequently Asked Questions
How can I find out the tax debt by IIN? — The IIN is used to check the liabilities of an individual and an IE. Available electronic tax services may be used for reconciliation, or the tax authority may be contacted; a legal entity is identified by its BIN.
Can tax debt be checked by TIN in Kazakhstan? — The IIN is used for a Kazakhstani individual and IE, while the BIN is used for a legal entity. Therefore, the relevant Kazakhstani identifier must be specified when searching for debt.
Can tax debt be debited from my customer's account? — If the customer is a debtor, the tax authority may issue a collection order against its bank accounts after applying collection measures to the taxpayer's own accounts. The amount debited is limited to the confirmed amount owed by the debtor, and the tax debt must exceed the established threshold (Article 186 of the Tax Code of the Republic of Kazakhstan).
When is an individual's debt referred for enforcement? — If the debt exceeds 1 MCI, after the deadline for complying with the notice expires, the tax authority issues a tax order. If it is not complied with within five business days after service, the order is forwarded to the justice authorities or the regional chamber of private enforcement officers (Article 190 of the Tax Code of the Republic of Kazakhstan).
Must heirs pay the tax debts of the deceased? — The heirs repay the debt within the value of the inherited property and in proportion to their share as of the date the inheritance is accepted. Special rules on exemption or collection under a court ruling apply to heirs who are orphans or children left without parental care (Article 73 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan, Article 73. Repayment of the tax debt of a deceased individual, IE, or person engaged in private practice
- Tax Code of the Republic of Kazakhstan, Article 185. Collection of tax debt from money in the bank accounts of a taxpayer or tax agent
- Tax Code of the Republic of Kazakhstan, Article 186. Collection of tax debt from debtors' accounts
- Tax Code of the Republic of Kazakhstan, Article 190. Collection of an individual's tax debt