Marketplace sellers may avoid blocking over tax debts

A parcel delivery warehouse (illustrative photo)
Illustrative photo. Source: The Voice of Hassocks / Wikimedia Commons, CC0

Astana, 29 October. An amendment that would have allowed the State Revenue Committee to block sales on marketplaces over tax arrears from 1 January 2027 has been provisionally removed from the package of changes to the Tax Code, Timur Zharkenov, deputy chairman of the management board of the Atameken National Chamber of Entrepreneurs, told BES.media.

According to Zharkenov, business and state bodies provisionally agreed to drop such blocking, but the decision has yet to be fixed in the final wording of the amendments. The package may be submitted to the Kurultai in November; talks are continuing, and some issues between business and the government remain open.

Under the committee's draft, platforms would have been obliged to suspend a seller's trading after a tax authority's decision on non-compliance with a tax notice and to resume it once the violation was remedied.

What it means: Entrepreneurs have secured the withdrawal of a measure under which a tax debt could halt all of a seller's trading on a platform; the final decision will be taken together with the whole package of amendments.

Who benefits: Marketplace sellers – trading does not stop over a tax dispute, so there is money to pay the debt. Marketplaces – they do not have to enforce tax decisions.

Background: The package of targeted amendments to the new Tax Code, in force since 1 January 2026, is being prepared by the Ministry of National Economy; on 29 October Prime Minister Olzhas Bektenov instructed it to finalise the package and promptly agree it with other state bodies.

We have also reported that a tax on large fortunes is the next step after the progressive income tax.

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