In order to ensure the fulfillment of tax obligations, the state revenue authorities apply the measures provided for by law in relation to the taxpayer's property. The procedure includes four key steps:

1. Decisions on restrictions on the disposal of property

In accordance with Article 120 of the Tax Code of the Republic of Kazakhstan, restrictions on the disposal of property are applied in the following cases::

• the presence of tax arrears;
• appeals against the results of the tax audit (with the exception of taxpayers who are under tax monitoring).

2. Inventory of property

After handing over the relevant decision to the taxpayer, an inventory of the property is drawn up. Any property is subject to inventory, with the exception of perishable goods. The taxpayer is obliged to provide supporting documents, after which an inventory is carried out.

3. Foreclosure and transfer of data for sale

Within three working days from the date of the decision on foreclosure, information about the debtor and his property is sent to the electronic platform. https://e-qazyna.kz Both the debtor's own property and the collateral of third parties may be subject to sale.

4. Sale of property

The starting price is determined within 7 business days based on the evaluation. If the property has not been sold after two auctions and the debt has not been repaid, the tax authority has the right to make an inventory of other property, canceling the previously drawn up act.

These measures are aimed at ensuring the receipt of taxes and mandatory payments to the budget, protecting state interests and observing tax discipline.

For example, in 2024, property worth 1,479 million tenge was sold at auction to pay off tax debts, and in 6 months of 2025, 693 million tenge (non-residential premises, land, transport, special equipment).

Auctions are held on the site https://e-qazyna.kz where anyone who has expressed a desire to participate can participate! Therefore, we recommend visiting the website. https://e-qazyna.kz to view the displayed lots minus 35% of the starting price.