In accordance with the tax legislation of the Republic of Kazakhstan, if a taxpayer has overpaid taxes or other mandatory payments to the budget, they are entitled to file a claim for a refund.
The overpayment refund service is provided electronically. To do this, the taxpayer must log in to the Taxpayer’s Account using an electronic digital signature (EDS) and submit the corresponding application for a refund of the overpayment.
Upon receipt of the application, the tax authorities conduct a review in accordance with legal requirements. If the application is approved following the review, the overpayment amount is transferred electronically to the bank account specified by the taxpayer.
It should be noted that overpayments are not refunded in cash—all payments are made exclusively by bank transfer. The application is also reviewed within 5 business days.
This service is provided electronically to create convenient conditions for taxpayers and to promote the digitization of government services.