Deferred taxes payment

You can obtain a service via the Portal:

1. Click “Order Online” button, then a new window will open of e-Licensing Portal;

2. Sign in or log in on e-Licensing Portal;

3. Click “Order Service Online” button on e-Licensing Portal page;

4. Fill in the fields of request;

5. Sign a request with digital signature;

6. You can track status of request in “My applications” section of Personal Account, status on obtainment of license in “My licensing documents” section and status on obtainment of notification in “My notifications” section.

You can obtain a service via the Portal:

1. Click “Order Online” button, then a new window will open of e-Licensing Portal;

2. Sign in or log in on e-Licensing Portal;

3. Click “Order Service Online” button on e-Licensing Portal page;

4. Fill in the fields of request;

5. Sign a request with digital signature;

6. You can track status of request in “My applications” section of Personal Account, status on obtainment of license in “My licensing documents” section and status on obtainment of notification in “My notifications” section.

Documents required for submission to "Government for Citizens" Public Corporation":

1. 1. A tax application for changing the deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees, in the form according to Appendix 3 to these Rules, with the attachment of the expected schedule for the payment of taxes and (or) fees.

   At the same time, a tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received by the republican budget, as well as distributed between the republican and local budgets, is submitted to the service provider at the taxpayer's location.

   A tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received in full to local budgets is submitted to the service provider at the place of their payment.

   2. A list of counterparties-debtors of a taxpayer with an indication of the prices of contracts entered into with relevant counterparties-debtors (amounts of other liabilities and the grounds for their occurrence), and deadlines for 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 subclause do not apply to an individual who is not registered as an individual entrepreneur, a person engaged in private practice;
   3. Documents confirming the existence of grounds for changing the deadline for the payment of taxes and (or) fees in the following cases:
   • causing damage to the taxpayer as a result of force majeure (emergency situations of a social, natural, man-made, environmental nature, military actions and other force majeure circumstances) – confirmation of the occurrence of force majeure circumstances in relation to the taxpayer by the relevant authorized state bodies;
   • production and (or) sale of goods, works or services by the taxpayer is seasonal in nature – a document drawn up by the taxpayer and confirming that in the total income from the sale of goods, works, services of such a person, the share of his income from industries and activities that are seasonal in nature is at least 50 percent;
   • if 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 lump sum tax payment – data on incomes for the year preceding the date of application, movable and immovable property of an individual, issued by the relevant authorized body not earlier than ten working days before the date of application; 
   • decision by the court on the application of the insolvency settlement procedure – a court decision that has entered into force
   4. Documents of a property that may be pledged with the appraiser's report on the valuation of the market value of the property provided as pledge – to change the period of fulfillment of the tax obligation to pay taxes and (or) fees on the security of the property of a service recipient and (or) a third party.

   In this case, the appraiser's report on the assessment of the market value of the pledged property must be drawn up no earlier than ten business days before the date the taxpayer submits an application for a deferral or installment plan.

   5. A bank guarantee agreement concluded between a guarantor bank and a taxpayer, and a bank guarantee - to change the period for fulfillment of the tax obligation to pay taxes and (or) penalties against a bank guarantee.

Documents required for submission to "Government for Citizens" Public Corporation":

1. 1. A tax application for changing the deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees, in the form according to Appendix 3 to these Rules, with the attachment of the expected schedule for the payment of taxes and (or) fees.

   At the same time, a tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received by the republican budget, as well as distributed between the republican and local budgets, is submitted to the service provider at the taxpayer's location.

   A tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received in full to local budgets is submitted to the service provider at the place of their payment.

   2. A list of counterparties-debtors of a taxpayer with an indication of the prices of contracts entered into with relevant counterparties-debtors (amounts of other liabilities and the grounds for their occurrence), and deadlines for 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 subclause do not apply to an individual who is not registered as an individual entrepreneur, a person engaged in private practice;
   3. Documents confirming the existence of grounds for changing the deadline for the payment of taxes and (or) fees in the following cases:
   • causing damage to the taxpayer as a result of force majeure (emergency situations of a social, natural, man-made, environmental nature, military actions and other force majeure circumstances) – confirmation of the occurrence of force majeure circumstances in relation to the taxpayer by the relevant authorized state bodies;
   • production and (or) sale of goods, works or services by the taxpayer is seasonal in nature – a document drawn up by the taxpayer and confirming that in the total income from the sale of goods, works, services of such a person, the share of his income from industries and activities that are seasonal in nature is at least 50 percent;
   • if 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 lump sum tax payment – data on incomes for the year preceding the date of application, movable and immovable property of an individual, issued by the relevant authorized body not earlier than ten working days before the date of application; 
   • decision by the court on the application of the insolvency settlement procedure – a court decision that has entered into force
   4. Documents of a property that may be pledged with the appraiser's report on the valuation of the market value of the property provided as pledge – to change the period of fulfillment of the tax obligation to pay taxes and (or) fees on the security of the property of a service recipient and (or) a third party.

   In this case, the appraiser's report on the assessment of the market value of the pledged property must be drawn up no earlier than ten business days before the date the taxpayer submits an application for a deferral or installment plan.

   5. A bank guarantee agreement concluded between a guarantor bank and a taxpayer, and a bank guarantee - to change the period for fulfillment of the tax obligation to pay taxes and (or) penalties against a bank guarantee.

Documents required for submission to service provider:

1. 1. A tax application for changing the deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees, in the form according to Appendix 3 to these Rules, with the attachment of the expected schedule for the payment of taxes and (or) fees.

   At the same time, a tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received by the republican budget, as well as distributed between the republican and local budgets, is submitted to the service provider at the taxpayer's location.

   A tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received in full to local budgets is submitted to the service provider at the place of their payment.

   2. A list of counterparties-debtors of a taxpayer with an indication of the prices of contracts entered into with relevant counterparties-debtors (amounts of other liabilities and the grounds for their occurrence), and deadlines for 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 subclause do not apply to an individual who is not registered as an individual entrepreneur, a person engaged in private practice;
   3. Documents confirming the existence of grounds for changing the deadline for the payment of taxes and (or) fees in the following cases:
   • causing damage to the taxpayer as a result of force majeure (emergency situations of a social, natural, man-made, environmental nature, military actions and other force majeure circumstances) – confirmation of the occurrence of force majeure circumstances in relation to the taxpayer by the relevant authorized state bodies;
   • production and (or) sale of goods, works or services by the taxpayer is seasonal in nature – a document drawn up by the taxpayer and confirming that in the total income from the sale of goods, works, services of such a person, the share of his income from industries and activities that are seasonal in nature is at least 50 percent;
   • if 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 lump sum tax payment – data on incomes for the year preceding the date of application, movable and immovable property of an individual, issued by the relevant authorized body not earlier than ten working days before the date of application; 
   • decision by the court on the application of the insolvency settlement procedure – a court decision that has entered into force
   4. Documents of a property that may be pledged with the appraiser's report on the valuation of the market value of the property provided as pledge – to change the period of fulfillment of the tax obligation to pay taxes and (or) fees on the security of the property of a service recipient and (or) a third party.

   In this case, the appraiser's report on the assessment of the market value of the pledged property must be drawn up no earlier than ten business days before the date the taxpayer submits an application for a deferral or installment plan.

   5. A bank guarantee agreement concluded between a guarantor bank and a taxpayer, and a bank guarantee - to change the period for fulfillment of the tax obligation to pay taxes and (or) penalties against a bank guarantee.

Documents required for submission to service provider:

1. 1. A tax application for changing the deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees, in the form according to Appendix 3 to these Rules, with the attachment of the expected schedule for the payment of taxes and (or) fees.

   At the same time, a tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received by the republican budget, as well as distributed between the republican and local budgets, is submitted to the service provider at the taxpayer's location.

   A tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received in full to local budgets is submitted to the service provider at the place of their payment.

   2. A list of counterparties-debtors of a taxpayer with an indication of the prices of contracts entered into with relevant counterparties-debtors (amounts of other liabilities and the grounds for their occurrence), and deadlines for 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 subclause do not apply to an individual who is not registered as an individual entrepreneur, a person engaged in private practice;
   3. Documents confirming the existence of grounds for changing the deadline for the payment of taxes and (or) fees in the following cases:
   • causing damage to the taxpayer as a result of force majeure (emergency situations of a social, natural, man-made, environmental nature, military actions and other force majeure circumstances) – confirmation of the occurrence of force majeure circumstances in relation to the taxpayer by the relevant authorized state bodies;
   • production and (or) sale of goods, works or services by the taxpayer is seasonal in nature – a document drawn up by the taxpayer and confirming that in the total income from the sale of goods, works, services of such a person, the share of his income from industries and activities that are seasonal in nature is at least 50 percent;
   • if 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 lump sum tax payment – data on incomes for the year preceding the date of application, movable and immovable property of an individual, issued by the relevant authorized body not earlier than ten working days before the date of application; 
   • decision by the court on the application of the insolvency settlement procedure – a court decision that has entered into force
   4. Documents of a property that may be pledged with the appraiser's report on the valuation of the market value of the property provided as pledge – to change the period of fulfillment of the tax obligation to pay taxes and (or) fees on the security of the property of a service recipient and (or) a third party.

   In this case, the appraiser's report on the assessment of the market value of the pledged property must be drawn up no earlier than ten business days before the date the taxpayer submits an application for a deferral or installment plan.

   5. A bank guarantee agreement concluded between a guarantor bank and a taxpayer, and a bank guarantee - to change the period for fulfillment of the tax obligation to pay taxes and (or) penalties against a bank guarantee.

When changing the deadline for fulfilling a tax obligation for the payment of taxes and (or) fees secured by a pledge of property of the taxpayer and (or) a third party:

1. The content of the pledge agreement must comply with the requirements established by the legislation of the Republic of Kazakhstan.

2. The property provided as collateral must be insured against loss or damage, and its market value must not be less than the amount of taxes and (or) fees specified in the application for changing the deadline for fulfilling the tax obligation for the payment of taxes and (or) fees, taking into account the accrued penalties for the period of the deferral or installment plan, as well as expenses related to its sale in the event that the taxpayer violates the payment schedule for taxes and (or) fees.

The following may not be used as collateral:

• life-support facilities;

• electrical, thermal, and other types of energy;

• seized property;

• property subject to restrictions imposed by government authorities, including tax authorities;

• property encumbered with the rights of third parties;

• the only residence of an individual, an individual entrepreneur, or a person engaged in private practice; perishable raw materials and food products.

3. Re-pledging of property provided as collateral is not allowed.

4. In cases where the laws of the Republic of Kazakhstan provide for mandatory state registration of a pledge agreement, the taxpayer shall, no later than five working days from the date of conclusion of the pledge agreement, submit to the service provider making the decision on changing the deadline for fulfilling the tax obligation for the payment of taxes and (or) fees a document confirming the registration of the pledge agreement with the relevant registration authority.

When changing the deadline for fulfilling a tax obligation for the payment of taxes and (or) fees secured by a bank guarantee:

1. The content of the bank guarantee must comply with the requirements established by the legislation of the Republic of Kazakhstan.

2. The bank guarantee must be irrevocable.

3. The validity period of the bank guarantee must not expire earlier than six months after the expiration of the established deadline for the taxpayer to fulfill the obligation to pay taxes and (or) fees secured by the bank guarantee.

4. The amount for which the bank guarantee is issued must ensure that the guarantor fully fulfills the taxpayer’s obligation to pay taxes and (or) fees.

5. Establishment of the unreliability (inaccuracy) of documents submitted by the service recipient for obtaining the public service and (or) of the data (information) contained therein.

6. Non-compliance of the service recipient and (or) the submitted materials, objects, data, and information required for the provision of the public service with the requirements of these Rules.

7. Absence of the consent of the service recipient, provided in accordance with Article 8 of the Law of the Republic of Kazakhstan “On Personal Data and Their Protection,” for access to personal data with restricted access required for the provision of the public service.

• appeal;
• initiative of an administrative body or official.

 General requirements for the appeal

The appeal submitted in hard copy or electronic form shall indicate:

• Full name, IIN, postal address of a natural person, BIN of a legal entity;
• name of administrative body, official to whom the appeal is submitted;
• the essence of an appeal;
• date of filing an appeal;
• signature of the applicant or his representative;
• other information provided for by legislation of the Republic of Kazakhstan.

If the administrative procedure is on a paid basis, the applicant must submit a document confirming the payment.

Source: Administrative Procedural Code of Republic of Kazakhstan,
The Law of the RK "On Public services"