--- title: "Tax Deferrals and Instalment Plans in Kazakhstan: What Will Change from 17 October 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-16 canonical: https://buhgpt.kz/suraqtar/otsrochka-i-rassrochka-po-nalogam-v-kazahstane-chto-izmen-en source: BuhGPT --- # Tax Deferrals and Instalment Plans in Kazakhstan: What Will Change from 17 October 2026 > **TL;DR:** From 17 October 2026, a change has been announced to the procedure related to deferrals and instalment plans for tax payments in Kazakhstan. The basic rules are established in Articles 132 and 133 of the 2026 Tax Code of the Republic of Kazakhstan : a deferral postpones a one- --- From 17 October 2026, a change has been announced to the procedure related to deferrals and instalment plans for tax payments in Kazakhstan. The basic rules are established in Articles 132 and 133 of the 2026 Tax Code of the Republic of Kazakhstan: a deferral postpones a one-time payment, while an instalment plan allows the obligation to be repaid in equal portions; however, the available announcement does not disclose the exact list of amendments, so the new requirements should be applied after checking the published act and the updated procedure of the authorised body. What Is Confirmed by the Provisions of the Tax Code of the Republic of Kazakhstan A change in the deadline for fulfilling a tax obligation does not mean that the tax is written off. According to Article 132 of the Tax Code of the Republic of Kazakhstan, it means postponing the established payment deadline to a later date or extending the repayment period for tax arrears. Article 133 of the Tax Code of the Republic of Kazakhstan distinguishes between two mechanisms: - deferral — the entire amount due is paid as a lump sum at a later date; - instalment plan — the amount is repaid in equal portions monthly or quarterly according to an approved schedule. A deferral is generally granted for no more than six months, while an instalment plan is granted for no more than thirty-six months. A separate limit is established for participants in horizontal monitoring: no more than twelve months. The authorised body determines the procedure and conditions for granting them. As a general rule, postponing the deadline does not exempt the taxpayer from penalties. Exceptions are expressly provided for by Article 132 of the Tax Code of the Republic of Kazakhstan, particularly for certain cases of VAT deferrals on imported goods used by a manufacturer in its own production and for debt restructuring under rehabilitation and bankruptcy legislation. Who the Procedure Applies To A taxpayer who is unable to fulfil an obligation on time but will be able to repay it during the deferral or instalment period may apply to change the deadline. A temporary shortage of funds alone is insufficient: the taxpayer must confirm a ground provided for by the Code and their future solvency. The grounds include damage caused by force majeure, the seasonal nature of operations, a particular financial position of an individual, a court decision on debt restructuring, operations in a strategically important sector, the submission of supplementary tax returns, or agreement with assessments resulting from an audit, subject to the established restrictions. The mechanism does not apply to all payments. Before submitting an application, the accountant should separately check the type of tax or charge: Article 133 of the Tax Code of the Republic of Kazakhstan provides for exceptions, including withholding taxes, excise duties, and VAT on goods imported from EAEU member states. What an Accountant Should Check from 17 October Until the full text of the amendments becomes available, it is prudent to follow this procedure: - Determine the tax, period, amount of the obligation, and current payment deadline. - Establish whether a deferral or instalment plan is permitted for this type of payment. - Select the appropriate ground and prepare supporting documents. - Prepare a cash flow forecast demonstrating the ability to repay the debt. - Check the security requirements: in the prescribed cases, a bank guarantee or pledge of property will be required. - Compare the application and set of documents against the version of the procedure effective on the application date. - After receiving the decision, enter the payment schedule into the payment calendar and monitor it separately from the standard tax deadlines. A delay of more than five working days beyond the deadline established by the decision constitutes grounds for early termination of the deferral or instalment plan. Therefore, it is important for the accountant to appoint a person responsible for monitoring the outstanding debt, penalties, and the dates of each payment in advance. The exact amendments taking effect on 17 October 2026 should be checked against the officially published document. Until its details and contents are provided, it cannot be asserted that the application form, list of documents, review periods, or security requirements have changed. Frequently Asked Questions Does a deferral exempt the taxpayer from paying the tax? — No. It postpones the deadline for the one-time payment of the entire amount due. How does an instalment plan differ from a deferral? — Under an instalment plan, the debt is repaid in equal portions monthly or quarterly, while under a deferral, it is repaid in a single payment on the established future date. Are penalties charged when the deadline is postponed? — As a general rule, yes. Exceptions apply only in the cases expressly provided for by Article 132 of the Tax Code of the Republic of Kazakhstan. Can an instalment plan be obtained for any tax? — No. Article 133 of the Tax Code of the Republic of Kazakhstan contains a list of payments to which this mechanism does not apply. Does the current schedule need to be changed because of the rules effective from 17 October? — The approved schedule should not be changed independently. The transitional provisions of the new act and the terms of the specific decision issued by the tax authority must be checked. Sources - Article 132 of the Tax Code of the Republic of Kazakhstan. General Provisions on Changing the Deadlines for Fulfilling a Tax Obligation - Article 133 of the Tax Code of the Republic of Kazakhstan. Deferrals and Instalment Plans for the Payment of Taxes, Charges, and Penalties --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_