The Department of State Revenue for the Mangystau region informs that the Tax Code of the Republic of Kazakhstan provides support measures for taxpayers who are temporarily experiencing financial difficulties.

According to paragraph 4 of Article 133 of the Tax Code, taxpayers can receive a deferral or installment payment of taxes without a pledge of property and a bank guarantee.

Also, by Order of the Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 No. 651, certain issues related to the provision of deferred/installment payments for taxes, fees and penalties were approved.

Who can use the service?

To receive a deferral or installment payment, you must meet the following conditions::

— the amount owed should not exceed 1,500 MCI;

— in 2026, 1 MCI is 4,325 tenge, respectively, the maximum amount of debt is 6,487,500 tenge;

— the taxpayer should not have a valid deferral or installment plan provided earlier;

— there should be no unfulfilled notifications of a mandatory nature;

— at least 2 years must pass from the date of registration as a taxpayer.;

— the taxpayer should not be in the status of suspended activity at the time of filing the application.

These conditions do not apply to participants in horizontal monitoring.

How do I apply?

An application for a deferral or installment plan for up to 12 months is submitted through the Taxpayer's Office, subject to all the above conditions.

Check the compliance with the requirements in advance and submit the application in electronic format.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1253064?lang=ru