Changing of execution terms of tax obligation for taxes and (or) payments

How to get online service (on the portal “electronic licensing” www.elicense.kz)

1. Click the "Request online" button on this page, after that the portal of "electronic licensing" will be opened in a new window.
2. Log in or register on the "electronic licensing" portal.
3. In the service info sheet read the package of documents and click the "Order online service" button, or select the necessary subtype of activity and the "Further" button.
4. After specifying the necessary data, fill out the application and sign with your EDS.
5. You can track the status of the submitted application in the Personal Account in the section "My applications". You can find out about obtaining the permit in the section "My approved documents", about receiving a notification - in the section "My notifications".

How to get the service in the state bodies or in the «State-owned corporation «Government for citizens» NJSC (required documents):

1. A tax application for changing the deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees, in the form according to Appendix 3 to these Rules, with the attachment of the expected schedule for the payment of taxes and (or) fees.

At the same time, a tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received by the republican budget, as well as distributed between the republican and local budgets, is submitted to the service provider at the taxpayer's location.

A tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees received in full to local budgets is submitted to the service provider at the place of their payment.

2. A list of counterparties-debtors of a taxpayer with an indication of the prices of contracts entered into with relevant counterparties-debtors (amounts of other liabilities and the grounds for their occurrence), and deadlines for their execution, as well as copies of these contracts (documents confirming the existence of other grounds for the occurrence of the obligation). The provisions of this subclause do not apply to an individual who is not registered as an individual entrepreneur, a person engaged in private practice;
3. Documents confirming the existence of grounds for changing the deadline for the payment of taxes and (or) fees in the following cases:

• causing damage to the taxpayer as a result of force majeure (emergency situations of a social, natural, man-made, environmental nature, military actions and other force majeure circumstances) – confirmation of the occurrence of force majeure circumstances in relation to the taxpayer by the relevant authorized state bodies;
• production and (or) sale of goods, works or services by the taxpayer is seasonal in nature – a document drawn up by the taxpayer and confirming that in the total income from the sale of goods, works, services of such a person, the share of his income from industries and activities that are seasonal in nature is at least 50 percent;
• if the property status of an individual who is not registered as an individual entrepreneur (excluding property that cannot be recovered in accordance with the legislation of the Republic of Kazakhstan), excludes the possibility of a lump sum tax payment – data on incomes for the year preceding the date of application, movable and immovable property of an individual, issued by the relevant authorized body not earlier than ten working days before the date of application; 
• decision by the court on the application of the insolvency settlement procedure – a court decision that has entered into force

4. Documents of a property that may be pledged with the appraiser's report on the valuation of the market value of the property provided as pledge – to change the period of fulfillment of the tax obligation to pay taxes and (or) fees on the security of the property of a service recipient and (or) a third party.

In this case, the appraiser's report on the assessment of the market value of the pledged property must be drawn up no earlier than ten business days before the date the taxpayer submits an application for a deferral or installment plan.

5. A bank guarantee agreement concluded between a guarantor bank and a taxpayer, and a bank guarantee - to change the period for fulfillment of the tax obligation to pay taxes and (or) penalties against a bank guarantee.