The Department of State Revenue for the Karasu district reports that the deferral procedure allows the taxpayer to postpone the payment of taxes with a one-time payment of taxes for up to six months, as well as installments with a phased payment of tax amounts for up to three years.
In this case, the deferral and installment payment of taxes and (or) fees is made on the security of the property of the taxpayer and (or) a third party, and (or) under a bank guarantee.
Deferral or installment payment of taxes and (or) fees may be granted to a taxpayer whose financial situation does not allow paying the tax and (or) fee within the prescribed period, but there are sufficient grounds to believe that the possibility of paying them will arise during the period for which the deferral or installment payment is granted, if there are one of the following reasons:
1) causing damage to the taxpayer as a result of force majeure (social, natural, man-made, environmental emergencies, military actions and other circumstances of force majeure);
2) the production and (or) sale of goods, works or services by the taxpayer is seasonal in nature;
3) the property status of an individual who is not registered as an individual entrepreneur (excluding property that cannot be foreclosed on in accordance with the legislation of the Republic of Kazakhstan) excludes the possibility of a one-time tax payment;
4) the court's decision on the application of the debt restructuring procedure;
5) the main activity of the taxpayer belongs to the branch of the economy of strategic importance in accordance with the laws of the Republic of Kazakhstan;
6) submission of additional tax reports by the taxpayer;
7) the taxpayer's consent to the amounts of accrued taxes and (or) fees specified in the notification of the results of the audit. The provisions of this subparagraph shall not apply to taxpayers whose period from the date of registration as a taxpayer to the date of filing an application for granting a deferral or installment plan is less than five years.
Deferral or installment payment of taxes and (or) fees is granted on the basis of a tax application for a change in the term of performance of a tax obligation.
The following documents are attached to the application for changing the deadline for fulfilling the tax obligation to pay taxes and (or) fees:
1) a list of the taxpayer's counterparty-debtors, indicating the prices of contracts concluded with the relevant counterparty-debtors (the amount of other obligations and the grounds for their occurrence), and the terms of their execution, as well as copies of these contracts (documents confirming the existence of other grounds for the occurrence of the obligation). The provisions of this subparagraph do not apply to an individual who is not registered as an individual entrepreneur or a person engaged in private practice;
2) documents confirming the existence of grounds for changing the term of payment of taxes and (or) fees specified in paragraph 4 of this article;
3) documents on the property that may be the subject of a pledge with the attachment of the appraiser's report on the assessment of the market value of the property provided as collateral, or a bank guarantee agreement concluded between the guarantor bank and the taxpayer, and a bank guarantee. At the same time, the appraiser's report on the assessment of the market value of the pledged property must be drawn up no earlier than ten working days before the date of submission of the taxpayer's application for granting a deferral or installment plan.
The decision to grant a deferral or installment plan is made by the state revenue authority at the taxpayer's location 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.
Head of the UGD M. Beisenov