Chapter 6 of the Law of the Republic of Kazakhstan "On Taxes and Other mandatory payments to the budget" (Tax Code) provides for the possibility of changing the terms of fulfillment of the tax obligation to pay taxes and (or) fees, which is carried out in the form of deferral, installment payments for the payment of taxes and (or) fees secured by the property of the taxpayer and (or) a third person, and (or) under a bank guarantee.
According to Article 49 of the Tax Code, a change in the terms of fulfillment of a tax obligation to pay taxes and (or) fees is recognized as a postponement of the deadline for their payment established by this Code to a later date or an extension of the terms of repayment of tax arrears. The provisions of this paragraph do not apply to the amounts of fines.
The change in the terms of fulfillment of the tax obligation to pay taxes and (or) fees is carried out in the form of deferral, installment payments for the payment of taxes and (or) fees calculated by the taxpayer according to the submitted tax reports, as well as accrued by the tax authority based on the results of tax audits, according to the data of authorized state bodies.
The deadline for paying taxes and (or) fees may be changed in respect of the entire amount of tax and (or) fees to be paid, or part of it.
The change in the terms of fulfillment of the tax obligation to pay taxes and (or) fees is made on the security of the property of the taxpayer and (or) a third party, and (or) under a bank guarantee.
A tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees is submitted by the taxpayer in the form established by the authorized body, with an appendix of the expected schedule for paying taxes and (or) fees.
According to Article 50 of the Tax Code, the decision to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees received by the republican budget, as well as distributed between the republican and local budgets, is made by the tax authority at the taxpayer's location.
The decision to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees received in full to local budgets is made by the tax authority at the place of their payment.
In addition, according to Article 50 of the Tax Code, a deferral or installment payment of taxes and (or) fees is a change in the deadline for paying taxes and (or) fees, if there are grounds provided for in this article, respectively, with a one-time or phased payment of the amounts of taxes and (or) fees.
A deferral with a one-time payment of taxes and (or) fees is granted for a period not exceeding six months.
Installments with monthly or quarterly payment of taxes and (or) fees in equal shares are provided for a period not exceeding three years.
A deferral or installment plan can be provided for one or more taxes and (or) fees.
In this regard, the State Revenue Department of the Zhambyl region informs about the possibility of obtaining a deferral/installment payment of taxes within the framework of the Tax Code.
If you have any questions about granting a deferral/installment plan, please contact the relevant state revenue department at the taxpayer's location or at the place of payment of taxes, where they will provide the necessary methodological and advisory assistance in preparing the documents necessary for granting a deferral/installment plan.
The contact phone numbers of the territorial departments of state revenue are listed on the website zhmb.kgd.gov.kz/ru Department of State Revenue for the Zhambyl region.