As of January 1, 2024, there are no significant changes in the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code) regarding the application of coercive measures.

The change was made to Chapter 6 “Changing the deadlines for fulfilling the tax obligation to pay taxes, state duties and (or) fees. Grounds for termination of tax liability. Investment tax credit." This change is specified in Article 51-2 “Procedure and conditions for granting a deferment on the payment of state fees in the courts.”

A change in the deadline for payment of the state duty is carried out in the form of a deferment in the payment of the state duty when the court makes a ruling on the deferment in the payment of the state duty.

A deferment in the payment of state duty in the courts is a change in the deadline for payment of the state duty based on the property status of an individual or the financial situation of a legal entity, with the exception of a large business entity.

A deferment is granted if there are grounds provided for in this article, for a period not exceeding one year from the date of the court’s decision to defer the payment of the state duty.

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

A deferment 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, but there are sufficient grounds to believe that the possibility of paying it will arise within the period for which a deferment is granted if one of the following grounds exists:

1) damage caused by a natural disaster or 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 under treatment for more than three months;

5) failure to pay a legal entity money for goods supplied, work performed, services rendered to it;

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

7) provision of targeted social assistance.

After issuing a ruling on a deferment in the payment of the state duty, the courts send a copy of the ruling on the deferment in the payment of the state duty to the tax authorities at the place of consideration of the cases.