Article 132. General provisions on changing the deadlines for fulfilling the tax obligation to pay the Tax Code of the Republic of Kazakhstan

    1. A change in the deadlines for fulfilling a tax obligation is the postponement of the deadline for payment of taxes and (or) fees established by this Code to a later date or the extension of the deadlines for repayment of tax arrears.

    2. The deadlines for fulfilling the tax obligation to pay are changed in the following forms::

    1) deferrals (installments) for the payment of taxes and (or) fees;

    2) changes in the deadline for payment of value-added tax on imported goods;

    3) deferral of payment of the state duty.

    3. A change in the deadlines for fulfilling a tax obligation to pay taxes and (or) fees does not exempt a taxpayer from paying penalties for late payment, except in cases where:

    1) deferrals to a taxpayer who produces goods of his own production for value–added tax on imported goods used in the production of products for a period of up to one calendar year;

    2) deferrals (installments) within the framework of the debt restructuring procedure provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.  

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President    

Republic of Kazakhstan     

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 132. The procedure for monitoring large taxpayers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. During the monitoring of large taxpayers, the authorized body has the right to require taxpayers subject to monitoring of large taxpayers to submit documents and written explanations confirming the correctness of tax calculation and timely payment (withholding and transfer) of taxes and payments to the budget, as well as financial statements of the taxpayer (tax agent), including financial statements of its subsidiaries.

     At the same time, this requirement must be fulfilled by taxpayers subject to monitoring by large taxpayers within thirty calendar days from the day following the day of delivery of the request.

     2. In case of detection of violations and discrepancies based on the results of monitoring of large taxpayers, the authorized body notifies the taxpayer subject to monitoring of large taxpayers about them.

     At the same time, a taxpayer subject to monitoring by large taxpayers is obliged to submit a written explanation within fifteen calendar days from the day following the day of delivery (receipt) of such notification.

     In case of disagreement with the submitted explanation, the authorized body has the right to invite such a taxpayer, who is subject to monitoring by large taxpayers, to discuss the issues that have arisen with the submission of additional documents and explanations.

     Based on the results of the review of the monitoring results, the authorized body issues a reasoned decision in writing, which is sent within two working days from the date of its issuance to the taxpayer subject to monitoring by large taxpayers.

     A taxpayer subject to monitoring by large taxpayers submits a notification of agreement with the decision within five working days from the date of its delivery.

     3. The request, notification or reasoned decision specified in this article must be delivered to the taxpayer personally against signature or in any other way confirming the fact of dispatch and receipt, unless otherwise provided by this article.

     In this case, a request, notification or reasoned decision sent by one of the following methods is considered to have been handed over to the taxpayer in the following cases::

     1) by registered mail with notification – from the date of the taxpayer's mark in the notification of the postal or other communication organization.

     At the same time, such a request, notification or reasoned decision must be delivered by a postal or other communication organization within ten working days from the date of the acceptance mark by the postal or other communication organization.;

     2) by electronic means:

     from the date of delivery of the request, notification, or reasoned decision by the tax authority to the web application.

     This method applies to taxpayers who interact with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures.;

     from the date of delivery of the request, notification, or reasoned decision to the user's personal account on the e-government web portal.

     This method applies to taxpayers registered on the e-government web portal.

     The forms of the request, notification and reasoned decision are approved by the authorized body.

     The footnote. Article 132 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 21.12.2022 No. 165-VII (effective from 01.01.2024).  

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