The Department of State Revenue for the Mangystau region informs that from January 1, 2026, the possibility of obtaining a deferral or installment payment of taxes, payments to the budget and penalties without providing a pledge of property or a bank guarantee for up to 12 months has been introduced if the amount owed does not exceed 1,500 MCI.

In order to receive a deferral (installment plan), a taxpayer must independently submit an application with a schedule for repayment of tax arrears.

If the amount owed exceeds 1,500 MCI and it is necessary to provide installments for a period of more than 12 months, it is allowed to change the deadlines for fulfilling the tax obligation for a period of up to 3 years with monthly or quarterly repayment of the debt. In this case, a prerequisite is the provision of collateral in the form of a liquid pledge of property or a bank guarantee.

Changing the deadlines for fulfilling tax obligations does not apply to the following payments:

- taxes withheld at the source of payment;

- excise taxes;

- VAT on imports of goods from the EAEU Member States;

- the amount of fines.

If you have any questions about obtaining a deferral or installment plan, we recommend contacting the state revenue authorities at the place of registration.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1235373?lang=ru