Deferral or installment payment of taxes and (or) payments

Deferral or installment payment of taxes and (or) fees

The decision to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees or to refuse to change it is made by the state revenue authorities within twenty working days from the date of receipt of the taxpayer's application.
The list of basic requirements for the provision of public services, including the characteristics of the process, form, content and result of the provision, as well as other information, taking into account the specifics of the provision of public services, are set out in the Rules of Public Service.
A deferral with a one-time payment of taxes and (or) fees is provided for a period not exceeding six months.
Installments with monthly or quarterly payment of taxes and (or) fees in equal installments are provided for a period not exceeding three years.
⏰💸A deferral or installment payment of taxes and (or) fees may be provided to a taxpayer whose financial situation does not allow paying taxes and (or) fees within the prescribed period, however, there are sufficient grounds to believe that the possibility of paying them will arise during the period for which the deferral or installment is provided.
!!!!!! Since 2024, the Tax Code of the Republic of Kazakhstan has been amended, now the delay can be obtained by paying the state fee in the courts. (Article 51-2 of the Tax Code of the Republic of Kazakhstan)