In connection with the numerous appeals of participants in foreign economic activity regarding the offset with KBK 106202 (Special, anti-dumping, countervailing duties paid in accordance with the Treaty on the Eurasian Economic Union),the Department of State Revenue for the city of Shymkent informs the following.
In accordance with paragraph 18 of the Regulation on the Crediting and Distribution of Special, Anti-dumping, Countervailing Duties of the Protocol on Amendments to the Treaty on the Eurasian Economic Union dated May 29, 2014, ratified by the Law of the Republic of Kazakhstan No. 50-VII of the ZRK dated 06/14/2021, the refund (offset) of the amounts of special, anti-dumping, countervailing duties is carried out in accordance with the Customs Code of the Eurasian Economic Union.
The amounts of special, anti-dumping, countervailing duties, which are subject to refund in accordance with the Customs Code of the Eurasian Economic Union, cannot be offset against the payment of other payments, except for the offset against the repayment of debt.
To return the overpaid amounts of fees, it is necessary through the web portal of the "Electronic Government"www.egov .kz, or the "State Corporation "Government for Citizens" to send a tax application to the State Revenue Department at the place of payment in accordance with Annex 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 "On approval of tax Application Forms" (registered in the Register of State Registration of Regulatory Legal Acts under No. 16425).