On December 21, 2022, the Head of State signed the Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On the Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code).

Thus, in order to support entrepreneurship, if taxpayers have financial difficulties in timely fulfillment of the debt repayment schedule within the framework of the granted deferral and installments, amendments have been made to the Tax Code providing for a revision of the schedule for the fulfillment of the tax obligation to pay taxes.

At the same time, the schedule for the fulfillment of the tax obligation may be revised on the basis of a reasoned application of the taxpayer in case of violation of the payment deadline of less than 5 working days, but not more than once.

In addition, subparagraph 15) of Article 24 has been supplemented by part two, which provides that if a taxpayer who has a tax debt, social payment arrears, agrees, the bank has the right to open a bank account, provided that expenditure operations are carried out on such a bank account after full repayment of tax arrears, social payment arrears, including by transferring these types of debts by the taxpayer from the specified bank account.