On April 28, 2026, a briefing was held at the Regional Communications Service of East Kazakhstan Region (EKR) on актуальные вопросы налогового законодательства, including the simplified procedure for VAT refund of excess amounts, granting deferrals and/or installment plans for tax, fee, and penalty payments, as well as the bankruptcy procedure for legal entities

During the event, Acting Deputy Head of the State Revenue Department for EKR, Askhat Zhibitayev, informed the media about key changes in the VAT refund mechanism introduced as part of the 2026 tax reform.

The new Tax Code has significantly expanded the use of the simplified VAT refund procedure. Refunds are now issued without conducting tax audits—based instead on a tax risk management system.

The right to apply the simplified procedure is granted to taxpayers under tax monitoring, as well as companies where at least 50% of turnover comes from zero-rated transactions. If the established conditions are met, VAT refunds are processed within up to 15 working days. These changes aim to reduce administrative burden, support exporters, and stimulate business activity.

The briefing also clarified provisions on granting deferrals and/or installment plans for tax, fee, and penalty payments, as предусмотрено статьями 132–134 of the Tax Code. A deferral may be granted for up to 6 months, while an installment plan may extend up to 36 months. These measures apply in cases of temporary financial difficulties faced by taxpayers, provided there are objective grounds such as emergencies, seasonal business activity, or other documented circumstances. In certain cases, deferrals or installment plans may be granted without collateral if specific criteria are met.

The Head of the Department for Work with Insolvent Debtors, Sairan Ualibekova, presented information on the bankruptcy procedure for legal entities.

Bankruptcy is a court-recognized insolvency that serves as grounds for the liquidation of a company and aims to satisfy creditors’ claims. It is based on sustained insolvency, where liabilities exceed the debtor’s assets.

The procedure may be initiated either by the debtor or by creditors and is carried out under the supervision of a bankruptcy administrator, typically lasting up to 9 months. The legislation предусматривает ответственность должностных лиц, including subsidiary liability in cases of deliberate bankruptcy—intentional actions such as asset withdrawal, concealment of property, or falsification of financial statements.

At the end of the briefing, representatives of the Department answered journalists’ questions and provided additional clarifications on the practical application of tax legislation norms.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1211645?lang=kk