Kazakhstan proposes blocking marketplace sellers over tax violations from 2027

September 15, 2026 at 01:27 PM1 min

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Kazakhstan's tax authority will be able to block seller accounts on marketplaces for ignoring tax violation notices under a draft amendment to the Tax Code. The measure, if approved, takes effect on January 1, 2027. The proposal follows analysis showing over 200 billion tenge in goods sold without proof of origin.

Key Facts

The draft amendment to Article 89-1 of the Tax Code was published on the Open NPA portal.
If approved, the norm will take effect on January 1, 2027.
Blocking will be triggered by ignoring notices to eliminate tax violations or discrepancies found during desk audits.
The tax authority must issue a blocking decision within three working days after the deadline expires.
Marketplaces sold goods worth over 2 trillion tenge, of which over 200 billion tenge lacked proof of origin.

Blocking Procedure

The tax authority sends the blocking decision to the marketplace owner within three working days. The marketplace then has three working days to close the seller's access to trading. Once the entrepreneur eliminates the violations, tax authorities issue a cancellation within one working day. The marketplace must resume the seller's sales within one working day after notification.

Shadow Economy Rationale

The fiscal authority justifies the strict measures as a fight against shadow business. Analysis of marketplace sellers showed goods sold through marketplaces exceeded 2 trillion tenge. Over 200 billion tenge of those sales lacked documentation confirming the origin of goods.