Designed by Freepik
Starting July 1, 2026, Article 189 will be introduced into the Tax Code of the Republic of Kazakhstan, providing for temporary travel restrictions out of the country for the head of a legal entity (or the person acting in that capacity), the head of a legal entity’s structural subdivision, an individual entrepreneur, and a person engaged in private practice. This provision is aimed at strengthening taxpayer discipline and improving tax collection, but it also creates additional risks for businesses and their management.
Conditions for Applying Temporary Travel Restrictions
A tax authority may issue a ruling on temporary travel restrictions when the following conditions are met simultaneously:
Thus, the travel restriction is a last‑resort but real measure against debtors who have long ignored their obligations to the budget.
- The taxpayer (tax agent) fails to pay off tax arrears exceeding the established threshold amount.
- Such arrears have existed for more than three months from the date they arose.
- The statutory enforcement measures have already been applied to the taxpayer.
Thus, the travel restriction is a last‑resort but real measure against debtors who have long ignored their obligations to the budget.
Why This Matters for Businesses
The introduction of this provision significantly increases the personal responsibility of executives for their company’s tax discipline. Even if the legal entity formally exists and is operating, the presence of unresolved arrears above the threshold for three months may become grounds for issuing a travel restriction ruling. Moreover, the enforcement measures that precede a restriction may include account seizures, fund write‑offs, and other actions by tax authorities.
Risks for Executives and Businesses
- Personal inconvenience and reputational damage — inability to travel abroad for business or personal reasons.
- Disruption of business trips and foreign travel — restrictions may affect negotiations with foreign partners, participation in exhibitions and conferences.
- Threat to operational activities — if the head is responsible for key external contacts, their absence abroad may paralyse certain areas of work.
- Difficulty in recruiting new management — potential candidates may refuse the position due to the risk of travel restrictions.
What Businesses Should Do
To minimise the risks associated with the introduction of Article 189 of the Tax Code of the Republic of Kazakhstan, it is recommended to:
- regularly monitor the status of tax obligations and avoid overdue arrears;
- if arrears arise, take immediate steps to pay them off or conclude a restructuring agreement;
- ensure proper legal support when dealing with tax authorities;
- if a ruling notice is received, seek qualified legal assistance without delay.
How Acsour Can Help
Acsour experts are ready to:
Contact us — we will help you navigate the new requirements and protect your executives from the risk of travel restrictions.
- audit your company’s tax arrears and assess the risks of restrictive measures;
- develop an arrears repayment plan or negotiate a restructuring with the tax authorities;
- represent the company’s interests when dealing with government bodies;
- advise on tax compliance and ways to minimise risks for management.
Contact us — we will help you navigate the new requirements and protect your executives from the risk of travel restrictions.