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Case summary · Republic of Kazakhstan

Will a final court judgment
of Kazakhstan ever be enforced?

A Kazakhstani engineering company won a final judgment against the tax authorities in 2023. Three years later the state has still not complied with the judgment of its own court. This page is a factual summary; the complete case file, with all primary documents, is in Russian.

On 28 April 2023 the Specialised Inter-District Economic Court of the Karaganda Region (case no. 3514-23-00-2/894) ruled in favour of Network Administrator LLP (ТОО «Администратор сети», business ID 110940015825), a Kazakhstani IT and power-engineering contractor operating since 2011. The ruling gave the company the right to recover 39,369,259 tenge in tax. The judgment became final on 19 July 2023. It has not been enforced to this day. In parallel, the company's bank accounts and electronic invoicing were frozen for 34 months, which destroyed its ability to trade. Over five years the company filed 32 formal petitions to every level of the state — including the President, the Prosecutor General and the Anti-Corruption Service — and received its first response on the merits only on 14 July 2026.

Key figures

39,369,259 ₸withheld despite a final court judgment ordering its return
34 monthsof frozen bank accounts and blocked electronic invoicing
32formal petitions to state bodies over five years
1response on the merits among them, dated 14 July 2026
92.6 m ₸contract lost — SCADA systems for a regional power utility
167,949,136 ₸value of the civil claim for damages now before the court
53 m ₸paid by the company into the state budget over 14 years
48primary documents published with registration numbers

Timeline

  1. March 2021Bank accounts and electronic invoicing are frozen. The freeze will last 34 months.
  2. 2022—2023The tax office issues eight orders lifting the restrictions. Not one is carried out.
  3. 28 Apr 2023The court rules in the company's favour (case no. 3514-23-00-2/894).
  4. 19 Jul 2023The judgment becomes final. The right to recover 39,369,259 ₸ arises.
  5. Dec 2023A tax return is filed but never registered in the state information system. A second filing in July 2024 meets the same fate.
  6. Aug—Oct 2025The administrative court returns the claim without examining its substance; the appeal court upholds that decision.
  7. Feb 2026A complaint to the Minister of Finance passes through nine internal referrals and lands with the very officials it was directed against.
  8. 1 Jul 2026A new Constitution enters into force, introducing an express right to compensation by the state for unlawful acts of public bodies (art. 15 § 6).
  9. 14 Jul 2026The first response on the merits in five years. The Ministry of Finance rejects the claims as time-barred but officially confirms, for the first time, that the tax returns were in fact filed.
  10. 20 Jul 2026A civil claim for damages of 167,949,135.65 ₸ is registered — case no. 1912-26-3-1/2137.

Why this matters beyond one company

The dispute is not about whether the company was right — a court has already decided that. It is about what happens when a state body simply declines to comply with a judgment against it, and every supervisory channel routes the complaint back to the body being complained about.

Every claim on this site is backed by an official document bearing a state registration number, published in full and open to verification.

Primary documents

About this page. This is a condensed summary prepared for readers outside Kazakhstan. The authoritative version of the case, with full legal reasoning and every source document, is the Russian-language case file. Where the two differ, the Russian version governs. Document titles, registration numbers and party names are given in their original form so they can be verified against Kazakhstani state systems.

Contact

Nikolay Chigrinov — director, Network Administrator LLP.
Nikolay@chigrinov.kz · +7 777 230-92-22
Enquiries from journalists, lawyers and researchers are answered personally, usually within a day. Materials may be republished without prior permission.