Procedure for granting deferrals and instalment tax payments
In accordance with Articles 132–134 of the Tax Code of the Republic of Kazakhstan, taxpayers are provided with the opportunity to get a tax deferral or instalment tax payment, mandatory payments, and late payment penalties.
Since the beginning of 2026, tax deferrals and instalment secured by property pledges have been granted to 15 taxpayers for a total amount of 1,055.0 million tenge, while unsecured plans have been granted to 44 taxpayers for a total amount of 116.4 million tenge.
A deferral is granted for a period of up to 6 months, and an instalment for up to 36 months. In specific cases, an instalment plan may be obtained without a property pledge or a bank guarantee, provided that the amount of tax arrears does not exceed 1,500 MCI and all established statutory requirements are satisfied.
To receive the public service, the taxpayer is required to submit an application, a debt repayment schedule, and supporting documentation establishing the grounds for granting the deferral or instalment plan. The application may be submitted via the state revenue authorities, PSCs, the eGov.kz portal, or the Taxpayer’s Office.
The processing period for the application is 10 working days. The public service is provided free of charge.
The granting of deferrals and instalment allows taxpayers to reduce their financial burden, fulfill their tax obligations in a timely manner, and avoid enforcement measures for tax debt collection.