Pursuant to Subparagraph 2 of Paragraph 9 of Appendix 1 to the Rules and Conditions for Granting a Deferral (Installment Plan) for the Payment of Taxes, Fees, and/or Penalties, approved by Order No. 651 of the Acting Minister of Finance of the Republic of Kazakhstan dated 31 October 2025, the following requirements must be met in order to obtain a deferral (installment plan) for the payment of taxes, fees, and/or penalties without collateral or a bank guarantee:
1) The amount of outstanding debt shall not exceed 1,500 Monthly Calculation Indices (MCI) effective as of 1 January of the relevant fiscal year;
2) The taxpayer shall not have any valid deferral or installment plan previously granted and currently in effect;
3) There shall be no outstanding mandatory notifications issued in accordance with Article 83 of the Tax Code of the Republic of Kazakhstan that remain unfulfilled;
4) A period of at least two years shall have elapsed from the date of registration as a taxpayer to the date of submission of the application for a deferral (installment plan);
5) The taxpayer’s status must be valid and current, and the taxpayer must not hold a suspended activity status at the time of submitting the application for a deferral (installment plan).
The provisions of these subparagraphs shall not apply to participants in horizontal monitoring.