Electronic licensing of the Republic of Kazakhstan Change of the terms of tax obligations execution on payment of taxes and (or) payments

To apply for the following documents are required

For legal entities
For individuals

For legal entities

A tax statement on changing the deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees, in accordance with Annex 3 to these Rules, with the attachment of the estimated schedule for the payment of taxes and (or) fees (necessarily )(Data form)
Documents confirming the existence of grounds for changing the deadline for the payment of taxes and (or) fees in the case of (necessarily )
A list of counterparties-debtors of a taxpayer with an indication of the prices of contracts entered into with relevant counterparties-debtors (amounts of other liabilities and the grounds for their occurrence), and deadlines for their execution, as well as copies of these contracts (documents confirming the existence of other grounds for the occurrence of the obligation). The provisions of this subclause do not apply to an individual who is not registered as an individual entrepreneur, a person engaged in private practice (necessarily )
If the basis for changing the period of execution of the tax obligation is the production and (or) sale of goods, works or services by the taxpayer is seasonal - a document drawn up by the taxpayer and confirming that in the total income from the sale of goods, works, services of such person the share of his income from industries and activities of seasonal nature is not less than 50 percent (necessarily )
If the basis for changing the period of execution of the tax obligation is damage to the taxpayer as a result of force majeure (social, natural, man-made, environmental emergencies, military actions and other circumstances of force majeure) - confirmation of the occurrence of force majeure circumstances against the taxpayer by the relevant authorized state bodies (necessarily )
If the property status of an individual who is not registered in the qualityan individual entrepreneur (excluding property, which cannot be foreclosed upon in accordance with the legislation of the Republic of Kazakhstan), excludes the possibility of a one-time tax payment – information on income for the year preceding the date of filing the application, movable and immovable propertydocuments of an individual issued by the relevant authorized body no earlier than ten working days before the date of filing the application (necessarily )
A bank guarantee agreement concluded between the guarantor bank and the borrower, and a bank guarantee - to change the deadline for fulfilling the tax obligation to pay taxes and (or) penalties under the bank's guarantee (necessarily )
Documents on the property that is the subject of collateral with the attachment of the appraiser's report on the assessment of the market value of the property provided as collateral - to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees secured by the propertythe service recipient and (or) a third party (necessarily )

For individuals

A tax statement on changing the deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees, in accordance with Annex 3 to these Rules, with the attachment of the estimated schedule for the payment of taxes and (or) fees (necessarily )(Data form)
Documents confirming the existence of grounds for changing the deadline for the payment of taxes and (or) fees in the case of (necessarily )
Information on income for the year preceding the date of submission of the application, movable and immovable property of a natural person, issued by the relevant authorized body not earlier than ten working days before the date of submission of the application (necessarily )
If the property status of an individual who is not registered in the qualityan individual entrepreneur (excluding property, which cannot be foreclosed upon in accordance with the legislation of the Republic of Kazakhstan), excludes the possibility of a one-time tax payment – information on income for the year preceding the date of filing the application, movable and immovable propertydocuments of an individual issued by the relevant authorized body no earlier than ten working days before the date of filing the application (necessarily )
A bank guarantee agreement concluded between the guarantor bank and the borrower, and a bank guarantee - to change the deadline for fulfilling the tax obligation to pay taxes and (or) penalties under the bank's guarantee (necessarily )
Documents on the property that is the subject of collateral with the attachment of the appraiser's report on the assessment of the market value of the property provided as collateral - to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees secured by the propertythe service recipient and (or) a third party (necessarily )