The new Tax Code of the Republic of Kazakhstan provides mechanisms to help businesses and citizens cope with temporary financial hardships without freezing their accounts. Let’s break down how it works.

What is the difference?

🔹 Deferral (Postponement) — shifting the payment deadline for the entire amount to a later date (up to 6 months).

🔹 Installment Plan — distributing the debt into equal parts to be paid over a period (up to 36 months).

When can you apply for this?

The grounds for changing deadlines are clearly defined by law:

✅ Force Majeure: damage from natural disasters, emergencies, or military actions.

✅ Seasonal Nature: if your income depends on the time of year.

✅ Additional Reporting: if you have self-assessed additional taxes.

✅ Audits: if you agree with the amounts assessed by the tax office following an audit (provided you have been registered for more than 5 years).

✅ Individual Hardship: if an individual (non-IE) cannot afford to pay the tax all at once.

Important Conditions and Restrictions:

🚫 What cannot be deferred: taxes withheld at the source (e.g., income tax for employees), VAT and excises on imports from EAEU countries, and payments to the National Fund.

💰 Penalties: changing the deadline does not exempt you from late payment penalties, except in specific cases (e.g., for producers of their own goods).

🛡️ Guarantees: to obtain an installment plan (except for horizontal monitoring participants), a property pledge or a bank guarantee is required.

What cannot be used as collateral?

The tax authorities will not accept the following as security:

❌ The sole residence of an individual or an IE.

❌ Vital infrastructure objects (electricity, heat).

❌ Perishable goods and food products.

❌ Property that is already under arrest or encumbered by third parties.

Specifically for Courts: There is a separate deferral for the payment of state fees in courts for up to one year if your financial situation prevents you from paying it when filing a lawsuit (e.g., due to illness, lack of salary, or unemployed status).

Remember: if you violate the payment schedule by more than 5 working days, the deferral decision will be cancelled prematurely, and the tax authorities will initiate forced collection measures.

Plan your taxes in advance and use the legal support tools available to you!

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1199749?lang=kk