The Department of State Revenue for the Mangystau Region informs that the Tax Code of the Republic of Kazakhstan provides for the possibility of changing the deadlines for fulfilling tax obligations by granting a deferral or installment plan for the payment of taxes, fees, and penalties. These tools help taxpayers facing temporary financial difficulties, provided there are grounds to believe that the ability to pay will arise within the granted period.
What is the difference?
Deferral is the postponement of the payment deadline by setting a later date for the one-time repayment of the entire amount of the debt.
- Term: no more than 6 months (up to 12 months for participants of horizontal monitoring).
- Payment procedure: no payments are made during the term; the entire amount is paid in one payment at the end of the term.
Installment is the change of the payment deadline by establishing a phased schedule (monthly or quarterly) for repayment in equal shares.
- Term: no more than 36 months (up to 12 months for participants of horizontal monitoring and in cases of provision without collateral and a bank guarantee).
- Payment procedure: payments begin immediately and are made regularly according to the approved schedule.
In what cases are they granted?
A deferral or installment may be granted if one of the grounds provided for by legislation is present, including:
- damage caused as a result of force majeure (emergency situations of a natural, man-made, social, and other nature);
- seasonal nature of production and/or sale of goods, works, or services;
- property status of an individual not registered as an individual entrepreneur that excludes the possibility of one-time payment;
- a court decision on the application of a debt restructuring procedure;
- classification of the main type of activity as belonging to sectors of the economy of strategic importance, and other grounds established by the Tax Code.
Changes in deadlines do not apply to taxes withheld at source, excises, VAT on goods imported from EAEU member states, payments to the National Fund, and amounts of fines.
Updated rules
From 17 October 2026, updated rules will enter into force (Order of the Minister of Finance of 30 September 2026 No. 664). Key innovations:
- applications are considered within 10 working days;
- a digital waiting list has been introduced: if errors or an incomplete package of documents are identified, the application is accepted while preserving the date of the initial submission, provided the deficiencies are remedied within the established period;
- the possibility of obtaining a deferral or installment without collateral and a bank guarantee is retained for debt up to 1,500 MCI, provided the established conditions are simultaneously met (absence of a current deferral/installment, no unfulfilled notifications, taxpayer registration period of at least two years, etc.).
The application is submitted to the territorial state revenue authority (including via the egov.kz portal or the State Corporation “Government for Citizens”). The service is provided free of charge.
The Department of State Revenue for the Mangystau Region recommends that taxpayers seek advice in a timely manner and use the mechanisms provided by law to fulfill their obligations without the accrual of additional penalty amounts, subject to compliance with the conditions for granting.
