For tax periods beginning on or after 1 January 2018, Kazakhstan has introduced new rules providing for the deferral of the payment of tax by a period of 6 months if paid in a lump sum, or over a three-year period if paid in installments. The deferral is subject to approval, and only available for taxpayers in certain cases, including where:
- The taxpayer has agreed to additional tax assessment as the result of an audit, and the business has been operating for less than five years;
- The taxpay…