What the SRC Published
The State Revenue Committee presented information on taxpayers with outstanding tax arrears. The data were compiled as of October 1, 2026.
The information includes taxpayers whose arrears simultaneously meet the two conditions specified in the document title:
- exceed the established threshold amount of tax arrears;
- have not been repaid within four months from the date they arose.
The mere existence of small or recently incurred arrears does not mean automatic inclusion in this information. Both the amount owed and the period for which it remains unpaid are relevant for inclusion.
The published document reflects the status of settlements as of a specific date. Therefore, the current situation of a particular taxpayer may differ: after the reporting date, the arrears may have been repaid, clarified, or changed.
Who the Information Concerns
The document names several categories of taxpayers:
- individual entrepreneurs;
- persons engaged in private practice;
- legal entities;
- structural subdivisions of legal entities.
It is important for an accountant or the head of an organization to check the information not only for the parent legal entity but also for its structural subdivisions, if any. Individual entrepreneurs and persons engaged in private practice should also reconcile the status of settlements with the budget using their registration details.
The publication of such information is a reason to conduct an internal review of tax obligations. However, a matching name alone does not always make it possible to identify a taxpayer unambiguously. For correct identification, the registration details provided in the document itself, if specified, should be used.
What the Accountant Should Check
First, the published information should be compared with tax accounting data and information on settlements with the budget. The practical review procedure may be as follows:
- Make sure that the information relates specifically to your organization, individual entrepreneur, person engaged in private practice, or structural subdivision.
- Check which obligation gave rise to the arrears.
- Compare the assessments with the submitted tax returns and internal accounting registers.
- Check payment documents, payment processing dates, and the accuracy of the specified details.
- Determine whether any adjustments, offsets, or other transactions affecting the status of settlements have remained unrecorded.
If the arrears are confirmed, their source must be identified and measures taken to repay them. If the organization's data differ from the published information, supporting documents should be prepared and the relevant state revenue authority should be contacted for clarification.
Particular attention should be paid to cases where a payment was sent but was not reflected in the settlements. This may be caused by incorrect details, an incorrect payment purpose, or another discrepancy requiring documentary reconciliation.
How to Reduce the Risk of Arrears Recurring
After the review, it is useful to establish regular monitoring of settlements with the budget. Reconciliation should not be limited to the period before filing returns: arrears may arise due to an assessment, an adjustment to an obligation, or an incorrectly processed payment.
For internal control, a register of tax obligations and payments can be maintained, a responsible employee can be appointed, and supporting documents can be retained. Settlements of structural subdivisions should be monitored separately if they participate in fulfilling tax obligations.
When planning the termination of the activities of an individual entrepreneur or a person engaged in private practice, the issue of arrears is particularly important. The Tax Code provides that the arrears of a person terminating their activities are repaid from that person's funds. In addition, the application for termination of activities and the liquidation tax return must be submitted simultaneously no later than 30 calendar days from the date the relevant decision is made.
Frequently Asked Questions
As of what date was the information compiled? — The document reflects information as of October 1, 2026.
Who could have been included in the information? — Individual entrepreneurs, persons engaged in private practice, legal entities, and structural subdivisions of legal entities, provided that the specified conditions regarding the amount and duration of the arrears were met.
Is the mere existence of tax arrears sufficient for inclusion? — No. The title of the information states that the arrears must exceed the threshold amount and remain unpaid for four months from the date they arose.
What should be done if the arrears have already been repaid? — The current status of settlements should be checked, and payment documents should be retained. The publication reflects the position as of the reporting date and may not take subsequent payments into account.
What should be done if the organization disagrees with the data? — The returns, assessments, and payments should be reconciled, supporting documents collected, and the state revenue authority contacted for clarification.
Sources
- Information on taxpayers with outstanding tax arrears as of 01.10.2026
- Article 76 of the Tax Code of the Republic of Kazakhstan