Who is eligible for tax deferral and installment plan?

Obtaining a deferral allows taxpayers to postpone the deadline for paying taxes with a one-time payment of taxes for up to six months, and the term for installments with a phased payment of taxes up to three years. In this case, the installment plan assumes monthly or quarterly payment of taxes and (or) fees in equal installments. According to clause 2 of Article 51 of the Tax Code of the Republic of Kazakhstan, a deferral or installment plan for the payment of taxes and (or) fees can be provided to a taxpayer whose financial situation does not allow paying tax and (or) fees within the prescribed period, but there are sufficient grounds to believe that the possibility of their payment will arise during the period for which a deferral or installment plan is granted, if there is one of the following grounds: - causing damage to the taxpayer as a result of force majeure (emergencies of a social, natural, man-made, ecological nature, military actions and other force majeure circumstances); - the production and (or) sale of goods, works or services by the taxpayer is seasonal; - the property status of an individual who is not registered as an individual entrepreneur (excluding property, which, in accordance with the legislation of the Republic of Kazakhstan, cannot be foreclosed), excludes the possibility of a one-time payment of tax; - adoption by the court of a decision on the application of the procedure for resolving insolvency; - the main type of activity of the taxpayer belongs to the branch of the economy, which is of strategic importance in accordance with the laws of the Republic of Kazakhstan; - submission by the taxpayer of additional tax reporting; - the consent of the taxpayer with the amounts of accrued taxes and (or) fees specified in the notification of the results of the audit. The provisions of this subparagraph do not apply to taxpayers whose period from the date of registration as a taxpayer to the date of filing an application for a deferral or installment plan is at least five years. The decision to grant a deferral or installment plan is made by the state revenue authority at the location of the taxpayer or by the state revenue authority at the place of payment of taxes and (or) fees. Also, the Tax Code provides for norms that provide for a change in the timing of the fulfillment of the tax obligation to pay taxes and (or) fees secured by the property of the taxpayer and (or) a third party, and (or) under a bank guarantee (paragraph 5 of Article 49 of the Tax Code).