The refund of the overpaid amount of the state duty is made in accordance with Article 108 of the Tax Code of the Republic of Kazakhstan.
Submission methods:
electronically:
- Web application of the State Revenue Committee "Taxpayer's Cabinet";
- e-government portal;
- e-Salyq Azamat mobile app;
on paper:
- NAO "Government for Citizens".
List of documents:
- the tax application is sent to the OGD at the place of payment in the form attached to Appendix 15 of the Order of the Minister of Finance of the Republic of Kazakhstan No. 160 dated 12.02.2018;
- a document of the relevant authorized state body, which is the basis for the return;
- or a document issued by the relevant authorized body, provided that this body confirms the fact that it has not performed actions (including as a result of the taxpayer's refusal to perform actions before submitting the relevant documents);
- or a court decision that has entered into legal force.
Terms of rendering:
the refund of the overpaid amount of state duty is made within 5 working days to the taxpayer's bank account in the absence of tax arrears to the budget.
Documents for the refund of the overpaid amount of state duty provided for in this article must be submitted to the tax authority before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.
Note: when returning the state fee, it is necessary to indicate in the tax application "The amount paid by mistake" (line B) and the code of the State Tax Service, where the payment of the state fee was made.
Accounting, Analysis and Information Technology Department
The State Revenue Department for the Enbekshikazakh district