In early 2015, the government of Kazakhstan introduced additional flexibility into the payment of internal taxes on imports.
On 25 February 2015 the Minister of Finance of the Republic of Kazakhstan issued Order No. 123 'On Approval of a Risk Management System for Change of VAT and Excise Tax Payment Deadlines on Imported Goods'.
It establishes rules for deferral of the payment deadlines for VAT and excise tax on imported goods for consumption on the territory of Kazakhstan. In order to qualify, an importer must meet the following criteria simultaneously: 

• The total book value of the importer's assets is not less than 325 000 times the monthly index factor established by the Government for the appropriate financial year (1982 tenge, or ca. 10.7 USD, in 2015);
• The number of the importer's employees is not less than 250;
• The importer is a large, top 300, taxpayer, monitored by the state.

If a taxpayer does not meet the above-mentioned criteria, s/he is requested to pay VAT and excise tax on the imported goods by the deadline specified in the customs legislation of Kazakhstan, hence without right to deferral and without positive impact on her/his business operations.
Order No. 123 came into force on 16 March 2015 and applies with regard to transactions starting from 1 January 2015.