Procedure and conditions for granting deferral or installment payments for payment of taxes and / or fees
The norms of the tax code of the Republic of Kazakhstan provide for changes in the terms of fulfillment of a tax obligation
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In accordance with paragraph 2 of Article 51 of the tax code of the Republic of Kazakhstan, seven grounds are provided, which will allow a taxpayer to apply for a change in the deadline for fulfilling a tax obligation to pay taxes:
1) causing damage to the taxpayer as a result of force majeure (social, natural, man-made, environmental emergencies, military actions and other force majeure circumstances);
2) production and (or) sale by a taxpayer of goods, works or services is seasonal;
3) the property status of an individual who is not registered as an individual entrepreneur (excluding property that cannot be recovered in accordance with the legislation of the Republic of Kazakhstan) excludes the possibility of a one-time payment of tax;
4) making a decision by the court on the application of the debt restructuring procedure;
5) the main type of taxpayer's activity belongs to the sphere of economy of strategic importance in accordance with the legislation of the Republic of Kazakhstan;
6) submission of additional tax reports by the taxpayer;
7) agreement of the taxpayer with the amounts of accrued taxes and (or) payments 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 deferral or installment payment is less than five years.
The list of documents attached by the taxpayer to the application for changing the deadline for fulfilling a tax obligation to pay taxes and (or) fees is provided for in paragraph 3 of Article 51 of the tax code of the Republic of Kazakhstan.
⠀
In accordance with paragraph 2 of Article 51 of the tax code of the Republic of Kazakhstan, seven grounds are provided, which will allow a taxpayer to apply for a change in the deadline for fulfilling a tax obligation to pay taxes:
1) causing damage to the taxpayer as a result of force majeure (social, natural, man-made, environmental emergencies, military actions and other force majeure circumstances);
2) production and (or) sale by a taxpayer of goods, works or services is seasonal;
3) the property status of an individual who is not registered as an individual entrepreneur (excluding property that cannot be recovered in accordance with the legislation of the Republic of Kazakhstan) excludes the possibility of a one-time payment of tax;
4) making a decision by the court on the application of the debt restructuring procedure;
5) the main type of taxpayer's activity belongs to the sphere of economy of strategic importance in accordance with the legislation of the Republic of Kazakhstan;
6) submission of additional tax reports by the taxpayer;
7) agreement of the taxpayer with the amounts of accrued taxes and (or) payments 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 deferral or installment payment is less than five years.
The list of documents attached by the taxpayer to the application for changing the deadline for fulfilling a tax obligation to pay taxes and (or) fees is provided for in paragraph 3 of Article 51 of the tax code of the Republic of Kazakhstan.