Payment of taxes is mandatory for all citizens, entrepreneurs and legal entities. Based on this, it is very important to know that if there are objective reasons for the impossibility of paying taxes, the state provides for deferral or installment payments. About this procedure: for what reasons and for what period you can postpone or pay in installments for the payment of tax debts, you will learn in this article.
Deferral or installment payment of taxes and fees means a change in the terms of payment of taxes and fees, if there are grounds provided for in this article, with a lump sum or phased payment of taxes and payment amounts, respectively. "According to Article 51 of the tax code, it is possible to get a deferral and installment payment of taxes.
Deferral of one-time payment of tax or payment amounts is granted for a period of no more than six months.
Installment payments with monthly or quarterly payment of tax or payment amounts in equal shares are made for a period of no more than three years.
Deferral or installment payments can be made for one or more taxes and payments.
It should be noted that when the terms of payment of taxes (and/or penalties) are postponed, the amount is "suspended" before the deadline for payment. However, the taxpayer is not exempt from paying penalties, including penalties accrued for late payment of tax amounts.
How do I get a tax deferral?
Deferral or installment payment of taxes can be obtained by submitting an application to the tax authority at the place of registration of a legal entity or at the place of residence of an individual for a period of no more than 1 year (12 calendar months). The application is submitted in any form, indicating the reason for the replacement.
Conditions for granting tax deferral
Tax deferral can be obtained by the taxpayer as collateral for his property, as collateral for the property of a third party, as well as under a bank guarantee.
Procedure for granting tax deferral
guaranteed by the bank
The content of the bank guarantee must meet the following requirements::
The bank guarantee must be irrevocable.
The term of validity of a bank guarantee may not expire earlier than six months from the date of expiration of the established deadline for fulfilling the taxpayer's obligation to pay taxes and (or) fees secured by a bank guarantee.
The amount provided by the bank guarantee must ensure that the guarantor fully fulfills the taxpayer's obligations to pay taxes and / or fees.
No later than 10 calendar days after the conclusion of the guarantor agreement between the bank and the taxpayer, it is necessary to apply to the tax authority at the place of registration of the taxpayer with an application for changing the terms of tax payment.
The application must be accompanied by a bank guarantee agreement on the property of the taxpayer or a third party.
The property transferred to replace the terms of payment of collateral taxes must be liquid, i.e. in demand on the market.
The taxpayer must make an assessment of the property in advance, but not earlier than 15 calendar days, as of the date of filing the application for deferral.
Property requirements:
Liquidity.
Insurance against loss or damage.
The market value must not be less than the amount of taxes and/or penalties.
Collateral items cannot be:
life support facilities;
electric, thermal and other types of energy;
prohibited property;
property with restrictions imposed by government agencies;
property of third parties that have a legal dispute;
perishable raw materials, food products;
property rights.
No later than 10 calendar days after the conclusion of the pledge agreement, it is necessary to apply to the tax authority at the place of registration of the taxpayer with an application for changing the terms of tax payment. The application is accompanied by a pledge agreement and the appraiser's report on the assessment of the market value of the pledged property.
Conclusion and conclusion of the agreement
After receiving the necessary documents from the taxpayer, the tax authority makes a decision on approval/disapproval of the postponement of the payment of taxes (and/or penalties) no later than 15 calendar days. In case of approval of the deferral for tax obligations, the taxpayer is issued a decision to change the terms of tax repayment, as well as the repayment schedule. However, it is possible to refuse to provide a deferral on the basis of non-compliance with the requirements for collateral property or a bank guarantee.
Termination of the decision on deferral of tax obligations
On the basis of which the decision to postpone the deadline for payment of tax obligations may be terminated prematurely:
before the deadline for payment by the taxpayer of the entire amount of taxes (and/or penalties) expires;
violation of the taxpayer's repayment schedule.
In case of violation of the payment according to the repayment schedule, the state Revenue Committee may recover the collateral or demand the execution of the bank guarantee.
As you know, the law providing for tax amnesty for small and medium-sized businesses came into force on January 1, 2019.
Large taxpayers, subsurface users subject to monitoring (with the exception of subsurface users who are such only because they have the right to extract underground water, therapeutic mud), excisable producers are not subject to Amnesty.
Taxpayers do not have to go anywhere to get amnesty, the state revenue authorities will monitor the state of personal accounts on a daily basis and make appropriate decisions on write-off when paying the principal debt no later than three working days.
Taxpayers can specify the amount of the principal debt and the amount of penalties by receiving an extract from their personal account in the web application "taxpayer's cabinet".
You can also find out information about tax arrears on the committee's internet resource www.kgd.gov.kz on the e-government portal, you can use the electronic service "information about the absence (presence) of tax arrears", which allows you to get up-to-date information about the presence/absence of tax arrears by the taxpayer's IIN/bin online.
Taxpayers who are on rehabilitation or who have extended their tax deadlines are not subject to this.
If such taxpayers want to apply for a tax amnesty, they must submit a corresponding application to the state Revenue Authority and pay off the amount of the principal tax debt ahead of schedule.