According to paragraph 3 of Article 101 of the Tax Code, the offset and refund of the overpaid (recovered) amount of tax, payment to the budget (with the exception of fees and fees that are not refundable), penalties are made by the tax authority in national currency in the following order:
at the place of maintaining personal accounts for the relevant tax, payment to the budget, penalty fee - based on the information of such personal accounts;
at the place of payment of payments to the budget for which personal accounts are not maintained - on the basis of documents submitted by the taxpayer, issued by the relevant authorized state body, confirming the failure to perform actions for which payment of payments to the budget is provided.
According to paragraph 4 of Article 101 of the Tax Code, the offset and refund are made by the tax authority within five working days, calculated in the following order:
1) in the case of a set-off and refund on the basis of a tax application - from the date of registration of such an application by the tax authorities ..."
The refund of the overpaid (recovered) amount of tax, payment to the budget, penalty is made by the tax authority to the taxpayer's bank account on the basis of his tax application in the absence of tax arrears to the budget.
At the same time, it should be noted that, according to paragraph 2, paragraph 5, Article 101 of the Tax Code
not subject to:
2) offset and refund:
the amount of the fee paid for the passage of motor vehicles on the territory of the Republic of Kazakhstan, the consular fee, the fee for:
use of land plots, provision by the state of a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or extraction of solid minerals, use of wildlife, use of specially protected natural territories, except in cases of erroneous payment of such amounts;
the overpaid amount of excise taxes for excisable goods subject to marking with accounting and control stamps, except in cases of termination of the taxpayer's activities for the production of such goods and the return of previously received accounting and control stamps to the tax authority under the act of acceptance and transfer;
the overpaid (recovered) amount of tax, fees for the use of land plots, the use of water resources of surface sources, emissions into the environment - in case of extension of the deadline for submitting tax reports on such taxes, fees before the date of its submission.
Accounting, Analysis and Information Technology Department
The State Revenue Department for the Enbekshikazakh district