Deferral for the payment of taxes, fees and penalties is the postponement of the one-time payment of the full amount of taxes, fees, and penalties to a later date, granted for a period not exceeding six months. An installment for the payment of taxes, fees and penalties allows for the phased payment of taxes and penalties in equal monthly or quarterly shares. This arrangement may be granted for a period of up to thirty-six months.

A deferral or installment plan may be granted if any of the following grounds are established:

1) damage caused to the taxpayer due to extraordinary circumstances, (such as natural disasters, emergencies, military actions, or other uncontrollable events);

2) the taxpayer’s primary business operations are seasonal;

3) the property status of an individual precludes the possibility of making a one-time, tax payment;

4) a court decision mandating the application of a debt restructuring procedure;

5) the taxpayer’s primary activity belongs to a sector of the economy officially designated as strategically significant under the laws of the Republic of Kazakhstan;

6) the submission of supplemental tax reports by the taxpayer;

7) the taxpayer’s consent to the tax amounts specified in a notification of audit results.

The list of documents required for granting a deferral (installment):

1.tax application for a deferral (installment);

2.list of counterparty debtors of the taxpayer

3.documents confirming the existence of grounds for granting deferral (installment payment) of taxes, fees and (or) penalties,

4.documents on the property that is the subject of the pledge with the attachment of the appraiser's report on the assessment of the market value of the property provided as collateral

5.a bank guarantee agreement concluded between the guarantor bank and the taxpayer

6.Schedule of the tax obligation fulfillment.

The following conditions are required to provide a deferral (installment) without without property as security and a bank guarantee:

1) the debt amount is not more than 1,500 MCI;

2) absence of a valid deferral (installment);

3) absence of unfulfilled notices of a mandatory nature;

4) the period from the date of registration as a taxpayer to the date of filing an application for a deferral (installment) is at least two years.;

5) the relevance of the taxpayer's status, taking into account the fact that such a taxpayer should not be in the status of having suspended their activity at the time of application for a deferral (installment ).

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1201310?lang=kk