In accordance with Article 133 of the Tax Code of the Republic of Kazakhstan, the deadline for paying taxes, fees, and penalties can be changed.
🔹 Deferral (otstrochka)
– postponing the due date for a one-time payment of tax.
* Up to 6 months;
* For participants in horizontal monitoring – up to 12 months.
🔹 Installment payment (rassrochka)
– paying the tax in equal installments over time.
* Up to 36 months;
* Up to 12 months for participants in horizontal monitoring.
📌 When can it be granted?
If the taxpayer's financial situation does not allow for timely payment of taxes, but there is a basis to believe that the ability to pay will arise within the established period.
Main grounds:
* force majeure and circumstances of exceptional character;
* the seasonal nature of the activity;
* certain circumstances concerning the individual;
* debt restructuring;
* a sector of strategic importance for the economy;
* filing a supplementary tax return;
* agreeing to the tax amounts calculated based on the audit results.
❌ Does not apply to:
* taxes withheld at source;
* excise duties and VAT on imports from Eurasian Economic Union (EAEU) countries;
* customs duties;
* taxes paid into the National Fund.
⚠️ Important!
If the payment deadline is missed by more than 5 business days, the deferral or installment payment plan may be terminated early.