Article 135. Deferral of payment of the state duty of the Tax Code of the Republic of Kazakhstan

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 1. Deferral of payment of state duty is a change by a judicial act on deferral of payment of state duty of the deadline for payment of state duty in courts based on the property status of an individual or the financial position of a legal entity, with the exception of a large business entity.

 A copy of the judicial act on the postponement of the payment of the state fee for the payment of the state fee must be sent to the tax authorities at the place of consideration of the case.

 2. A deferral of payment of the state fee is granted for a period not exceeding one year from the date of the issuance of a judicial act on deferral of payment of the state fee, if the property status of an individual or the financial situation of a legal entity does not allow paying the state fee when filing a claim, however, there are sufficient grounds to believe that the possibility of its payment will arise within the period for which such a postponement is granted if there are any of the following grounds::

 1) causing damage as a result of a natural disaster, technological disaster;

 2) late payment of wages to an individual;

 3) registration as an unemployed person;

 4) the presence of a serious illness of an individual and being treated for more than three months;

 5) non-payment of money to the legal entity for the delivered goods, the performed works, the rendered services;

 6) seasonal nature of production and (or) sale of goods, performance of works or provision of services by a legal entity;

 7) provision of targeted social assistance.

 In this case, an individual or a legal entity has the right to pay the amount of the state duty partially and (or) ahead of schedule before the end of the deferral period for the payment of the state duty.

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

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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 135. Procedure for reviewing a request for a preliminary explanation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Consideration of a request for a preliminary explanation is carried out in accordance with the procedure established by the Law of the Republic of Kazakhstan "On the procedure for considering Appeals from Individuals and Legal Entities."

2. During the preparation of the preliminary explanation, the authorized body has the right to invite the taxpayer to obtain additional information relevant to the preparation of the preliminary explanation.

3. The preliminary explanation is carried out within the limits of the information and documents provided by the taxpayer.

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