Article 51-2. The procedure and conditions for granting deferral of payment of state duty in the courts of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
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.
1. The deadlines for payment of the state duty shall be changed in the form of a deferral of payment of the state duty when the court issues a ruling on deferral of payment of the state duty.
2. Deferral of payment of state duty in courts is a change in the deadline for payment of state duty based on the property status of an individual or the financial status of a legal entity, with the exception of a large business entity.
3. A deferral shall be granted on the grounds provided for in this article for a period not exceeding one year from the date of the court's ruling on the deferral of payment of the state fee.
In this case, an individual or a legal entity has the right to pay the amount of the state fee partially and (or) ahead of schedule before the end of the deferral period.
4. A deferral may be granted to an individual based on his property status, or to a legal entity, with the exception of a large business entity, based on a financial situation that does not allow him to pay the state fee when filing a claim, however, there are sufficient grounds to believe that the possibility of its payment will arise during the period for which the deferral is granted, if one of the following reasons:
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) the seasonal nature of the production and (or) sale of goods, works or services by a legal entity;
7) provision of targeted social assistance.
5. After issuing a ruling on deferral of payment of the state duty, the courts shall send to the tax authorities at the place of consideration of cases a copy of the ruling on deferral of payment of the state duty.
The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.
This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.
President
Republic of Kazakhstan
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