The procedure and conditions for granting a deferral or installment plan for the payment of taxes and (or) fees

The concept of a deferral - allows you to postpone the term of a one-time payment of taxes up to six months, and an installment plan - which provides the possibility of a phased payment of taxes in a period of up to three years.
The installment plan assumes monthly or quarterly payment of taxes and fees in equal installments. The decision to grant a deferral or installment plan is made by the state revenue authority at the location of the taxpayer or by the state revenue authority at the place of payment of taxes and (or) fees within twenty working days from the date of receipt of the taxpayer's application.
A deferral or installment plan for the payment of taxes and (or) fees can be provided to a taxpayer whose financial situation does not allow the payment of tax and (or) fees within the prescribed period, however there are sufficient grounds to believe that the possibility of their payment will arise within the period for which it is provided. deferral or installment plan, if one of the following grounds exists:
- if damage is caused as a result of force majeure (emergencies of a social, natural, man-made, ecological nature, military actions and other force majeure circumstances);
- the production and (or) sale of goods, works or services by the taxpayer is of a seasonal nature;
- the property status of an individual who is not registered as an individual entrepreneur (excluding property, on which, in accordance with the legislation of the Republic of Kazakhstan, collection cannot be levied), excludes the possibility of a one-time payment of tax;
-the adoption by the court of a decision on the application of the procedure for resolving insolvency;
- the main type of activity of the taxpayer belongs to the branch of the economy, which is of strategic importance in accordance with the laws of the Republic of Kazakhstan;
- submission by the taxpayer of additional tax reporting; the consent of the taxpayer with the amounts of accrued taxes and (or) fees specified in the notification of the results of the audit.
Also, it is not provided for a change in the timing of the fulfillment of the tax obligation to pay taxes and (or) penalties received by the National Fund of the Republic of Kazakhstan, withheld at the source of payment, excise taxes and value added tax on imported goods.
A prerequisite for granting a deferral or an installment plan is the provision of the property of a taxpayer or a third party on security, or the presence of a bank guarantee, and is also obliged to submit a list of debtors indicating the amount of debt and the timing of its repayment, on the basis of which the state revenue authority can conclude that there is a possibility of payment taxes and (or) fees during the grace period or installments.

State Revenue Office for Beimbet Mailin District