The Department of State Revenue in Almaty informs taxpayers about the possibility of obtaining a deferral or installment payment of tax obligations to pay taxes and other mandatory payments to the budget (in accordance with Articles 49 and 51 of the Tax Code of the Republic of Kazakhstan).

In the conditions of financial difficulties or seasonality of activity, the taxpayer has the right to request a change in the terms of payment of taxes. This right is provided for in Article 49 of the Tax Code of the Republic of Kazakhstan, subject to the conditions set out in Article 51.

What amounts can be deferred or paid in installments?

A deferral or installment plan may be provided by:

• amounts of taxes and payments calculated by the taxpayer independently;
• amounts accrued by the tax authorities based on the results of inspections;
• accruals based on information from authorized government agencies.

Which taxes are not subject to deferral or installment payments?

The change of payment dates does not apply to:

• taxes withheld at the source of payment;
• excise taxes;
• VAT on imports from the EAEU Member States;
• taxes and payments received by the National Fund of the Republic of Kazakhstan;
• the amount of fines.

How long can a deferral or installment plan be provided?

Deferral is granted for up to 6 months with a one–time payment of the entire amount.

Installments are provided for a period of up to 3 years with payment in equal installments monthly or quarterly. If the installment period exceeds 1 year, it can only be provided as collateral for real estate.

What do I need to get a deferral or installment plan?

The taxpayer must submit an application in the prescribed form to the state revenue authority at the place of registration through the E-Otinish service – www.eotinish.kz . Applications are considered by the tax authority within 20 working days from the date of their receipt.

The application must be accompanied by:

• documents confirming the existence of the pledged property (including the assessment report);
• information about the absence of other encumbrances (collateral) on this property;
• debt repayment schedule;
• if available, a bank guarantee.

The procedure for payment of penalties

In case of granting a deferral or an installment plan, the taxpayer is obliged to pay a penalty accrued for the entire period of validity of the deferral/installment plan. Exceptions are provided in case of force majeure or the application of rehabilitation procedures.