A deferral or installment payment of taxes and (or) fees may be granted to a taxpayer whose financial situation does not allow them to pay the tax and (or) fee within the установленный срок, provided that there are sufficient grounds to believe that the taxpayer will be able to fulfill the payment obligation within the period for which the deferral or installment plan is granted, if 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, and other circumstances beyond the taxpayer's control);

-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 is exempt from enforcement under the legislation of the Republic of Kazakhstan) does not allow for the tax to be paid in a lump sum;

-a court has issued a decision on the application of a debt restructuring procedure;

-the taxpayer's principal business activity belongs to a sector of the economy recognized as strategically important under the laws of the Republic of Kazakhstan;

-the taxpayer has submitted an additional tax return;

-the taxpayer agrees with the amounts of taxes and (or) fees assessed and specified in the notice on the results of a tax audit.

The last provision does not apply to taxpayers for whom the period from the date of registration as a taxpayer to the date of submission of the application for a deferral or installment payment is less than five years.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1268634?lang=ru