On taxes and other obligatory payments to the budget (Tax Code)

Article 49. General provisions on changing deadlines for the fulfillment of tax obligations to pay taxes and (or) fees

1. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees is extension of the time period established by this Code for their payment or postponement of atax debt maturity date. The provisions of this paragraph do not apply to the amounts of fines.

For the purposes of this chapter, fees shall be understood to mean those for:

land use;

surface water use;

negative impact on the environment.

2. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees is made in the form of deferred payment, payment by installments of taxes and (or) fees calculated by a taxpayer in accordance with filed tax returns, as well as assessed by a tax authority subsequent to the results of tax audits, data furnished by state bodies.

Deadlines for the payment of taxes and (or) fees may be changed in respect of the entire amount of tax payable and (or) fee or part thereof.

3. Deadlines for the fulfillment of tax obligation on taxes withheld at the source of payment, excises, value added tax on goods imported from the territory of the Eurasian Economic Union member states, signature bonus, also taxes received in accordance with the budget legislation of the Republic of Kazakhstan by the National fund of the Republic of Kazakhstan, are not subject to change.

Deadlines for the payment of indirect taxes on imported goods, except for goods imported from the territory of the member states of the Eurasian Economic Union, are changed with respect to value-added and excise taxes, except for excise tax on imported goods subject to marking in accordance with this Code in accordance with the procedure specified in paragraphs 9 and 10 of this article.

4. Deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees may not be changed if a tax authority suspends its previous decision to change deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees due to the taxpayer’s disruption of the schedule for the fulfillment of a tax obligation within three years preceding the day of the taxpayer’s submission of an application for changing deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees.

5. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees is made against the pledge of assets of a taxpayer and (or) a third party and (or) under bank guarantee.

6. A tax application for changing deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees shall be submitted by a taxpayer in the form set by the authorized body together with an estimated schedule for the payment of taxes and (or) fees.

7. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees does not exempt a taxpayer from paying a penalty for their late payment in accordance with Article 117 of this Code, except for the case of granting a deferred payment or payment by installments of taxes and (or) fees:

within the procedure for resolving insolvency provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

on the ground set forth in subparagraph 1) of paragraph 2 of Article 51 of this Code.

8. The provisions of this chapter shall also apply when allowing a deferred payment or payment by installments of penalties.

9. A ground for changing deadlines for the payment of indirect taxes on imported goods is a declaration of goods placed under the customs procedure for release for home use in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan to a customs authority.

Change of deadlines for the payment of indirect taxes on imported goods is made:

1) upon submission to a customs authority of documents provided for by the customs legislation of the Eurasian Economic Union and (or) customs legislation of the Republic of Kazakhstan, for customs clearance of such imported goods in full;

2) if persons who, as a result of the application of the risk management system established by the authorized body, are classified as persons of a low risk.

Change of deadlines for the payment of indirect taxes on imported goods in accordance with this article is made by entering the calculated amount of tax into personal account by a tax authority on the 20th day of a month following the month in which the imported goods for home use were produced in accordance with the customs legislation of the Eurasian Economic union and (or) the customs legislation of the Republic of Kazakhstan.

10. Change of deadlines for the payment of VAT on imported goods is made:

1) upon submission to a customs authority of documents provided for by the customs legislation of the Eurasian Economic Union and (or) customs legislation of the Republic of Kazakhstan, for customs clearance of such imported goods in full;

2) if a person importing the goods is an authorized economic operator in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

3) a person importing goods into the customs territory of the Eurasian Economic Union from the territory of the port’s special economic zone or the logistics special economic zone is a participant in the port’s special economic zone or a participant in the logistics special economic zone.

An additional reason for changing the deadline for paying indirect taxes on imported goods for the persons specified in Subparagraph 3) of part one of this Paragraph shall be the availability of tax payment in the amount not less than 167 000-time monthly calculation indexes.

A ground for changing deadlines for the payment of indirect taxes on imported goods is a declaration of goods placed under the customs procedure for release for home use in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan to a customs authority.

Change of deadlines for the payment of indirect taxes on imported goods in accordance with this article is made by entering the calculated amount of tax into personal account by a tax authority on the 20th day of the third month following a month in which the imported goods for home use were produced in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

Footnote. Article 49 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 No. 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 02.01.2021 No. 402-VI (effective from 01.01.2022); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).