What happened
The Minister of Finance of the Republic of Kazakhstan adopted Order No. 662 dated 30 September 2026, which introduces amendments to Order No. 701 dated 12 November 2025 “On Certain Matters Related to the Enforced Collection of Tax Arrears.”
The new order was registered with the Ministry of Justice of the Republic of Kazakhstan on 30 September 2026 under No. 40045. The document concerns procedures for the enforced collection of tax arrears. However, the available information does not include the text of the amendments, their effective date, or a list of the amended provisions. Therefore, the substance of the changes should be assessed and conclusions regarding taxpayers’ new obligations should be drawn only after reviewing the official text of the order.
The very fact that the document has been adopted is important for accountants, heads of organisations, individual entrepreneurs, and specialists who handle settlements with the state budget. Where tax arrears exist, procedural changes may affect the preparation of documents, interaction with state revenue authorities, and internal control over the fulfilment of obligations.
Who is affected by the changes
First and foremost, the document is relevant to taxpayers who already have arrears to the state budget or are at risk of incurring them. In addition, the changes must be taken into account by employees responsible for tax accounting, payments, receiving and processing notices, and correspondence with government authorities.
The official text should be reviewed by:
- accountants and chief accountants of organisations;
- individual entrepreneurs;
- heads of organisations and chief financial officers;
- tax consultants and lawyers;
- employees who monitor personal accounts and settlements with the state budget.
Companies without arrears may also find it useful to review the document. Understanding the collection procedure helps establish payment controls in advance and prevent situations in which a missed notice or unreconciled data lead to further measures by the tax authority.
What an accountant should check
Until the full text of the amendments becomes available, accounting processes should not be changed solely on the basis of the order’s title. The new and previous versions of Order No. 701 must first be compared to determine exactly which provisions have been amended.
A practical review procedure may be as follows:
- Find the officially published text of Order No. 662 and its annexes.
- Check the provisions governing the document’s entry into force.
- Compare the amended provisions with the current version of Order No. 701.
- Determine whether the amendments affect the specific taxpayer and its current arrears.
- Check incoming notices and other documents from the state revenue authorities.
- Reconcile settlements with the state budget and internal records of payments made.
- If necessary, update the internal procedure for processing notices and assign responsibilities among the accounting department, legal department, and management.
Particular attention should be paid to the effective date of the amendments. The date of signing or state registration does not always by itself determine when the new rules must begin to be applied. This must be established directly from the official text of the document.
If an organisation has disputed arrears, an internal register alone is insufficient. It is advisable to collect payment documents, tax returns, notices, and correspondence to identify the source of the discrepancy. Unclear issues concerning the application of the new provisions should be clarified using the official text and with due regard to the circumstances of the specific taxpayer.
How to prepare for the application of the amendments
The accounting department should appoint a person responsible for monitoring the official publication and reviewing the new version of the order. After the document has been reviewed, the changes can be summarised in a short internal memo stating whom they affect, what actions are required, and the date from which the new procedure applies.
It is also worth checking whether any notices or procedures initiated before the amendments take effect are still being processed. In such cases, it is important to determine whether transitional provisions are provided. No conclusion can be drawn as to whether the old or new procedure applies without the text of the order.
Regardless of the substance of the amendments, it is advisable to maintain regular control over settlements with the state budget, promptly review notices, and retain proof of payment. This will make it possible to verify the validity of arrears more quickly and prepare documents if the tax authority initiates a collection procedure.
Frequently asked questions
Which document amended Order No. 701? — The amendments were introduced by Order No. 662 of the Minister of Finance of the Republic of Kazakhstan dated 30 September 2026.
Has the new order undergone state registration? — Yes. It was registered with the Ministry of Justice of the Republic of Kazakhstan on 30 September 2026 under No. 40045.
Is it already possible to determine which collection rules have changed? — No, the available information does not contain the text of the amendments. For a precise answer, the officially published order and its annexes must be reviewed.
Does an accountant need to change working procedures immediately? — The content of the document, its effective date, and the applicability of the amendments to the organisation or individual entrepreneur must first be checked.
What should be done if tax arrears exist? — Settlements with the state budget should be reconciled, received notices should be checked, supporting documents should be collected, and the situation should be compared against the official version of the rules.
Sources
On Amendments to Order No. 701 of the Minister of Finance of the Republic of Kazakhstan dated 12 November 2025 “On Certain Matters Related to the Enforced Collection of Tax Arrears”