I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 31, 2025 No. 651

About some questions connected with provision of delay (payment by installments) on tax payment, payments and (or) penalty fee

According to item 4 of Article 49, Item 2 of Article 113, Items 1, of the 6 and 7 article 133 of the Tax Code of the Republic of Kazakhstan and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services", I ORDER:

1. Approve:

1) the application form about provision of delay (payment by installments) on tax payment, payments and (or) penalty fee according to appendix 1 to this order;

2) form of the decision on provision or refusal of delay (payment by installments) on tax payment, payments and (or) penalty fee according to appendix 2 to this order;

3) the standard agreement of pledge of property in ensuring tax payment, payments and (or) penalty fee according to appendix 3 to this order;

4) Rules and conditions of provision of delay (payment by installments) on tax payment, payments and (or) penalty fee according to appendix 4 to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

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