Deferral of Payment of Taxes, Fees and/or Penalties is a change in the taxpayer's payment deadline by establishing, by the tax authority, a later date for a one-time full payment of the amounts due for a period not exceeding six months, except for a participant in horizontal monitoring, to whom the authorized body may grant a deferral for a period of up to twelve months. Installment Payment of Taxes, Fees and/or Penalties is a change in the taxpayer's payment deadline by establishing, by the tax authority, a phased payment schedule (monthly or quarterly) for equal installments of the amounts due, including penalties, for a period not exceeding thirty-six months, except for a participant in horizontal monitoring, to whom the authorized body may grant an installment plan for a period of up to twelve months.The procedure and conditions for granting a deferral or an installment plan shall be determined by the authorized body.A deferral or installment plan for the payment of taxes and/or fees may be granted to a taxpayer whose financial situation does not allow payment within the established deadline, provided that there are sufficient grounds to believe that the taxpayer will be able to pay the amounts due within the period for which the deferral or installment plan is granted, and provided that at least one of the following grounds exists:

-the taxpayer has suffered damage as a result of force majeure, including emergencies of a social, natural, technological, or environmental nature, military actions, or other extraordinary circumstances;

-the taxpayer's production and/or sale of goods, performance of works, or provision of services is seasonal in nature;

-the financial situation of an individual who is not registered as an individual entrepreneur (excluding property that cannot be subject to enforcement under the legislation of the Republic of Kazakhstan) does not allow a one-time payment of the tax;

-a court has adopted a decision to apply a debt restructuring procedure;

-the taxpayer's principal business activity belongs to a sector of the economy recognized as being of strategic importance under the laws of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1262301?lang=ru