In accordance with paragraph 3 of Article 101 of the tax code, Offset and refund of overpaid (collected) amounts of tax, payment to the budget (except for non-refundable fees and payments), penalty shall be made by the tax authority in the national currency in the following order:
at the place of maintenance of personal accounts for relevant taxes, payments to the budget, penalties-on the basis of information from 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 imperfection of the actions for which payments to the budget are provided.
In accordance with paragraph 4 of Article 101 of the tax code, offsets and refunds are made by the tax authority within five working days, calculated in the following order:
1) in case of making offsets and refunds on the basis of a tax application – from the date of registration of such an application by the tax authorities..."
Refund of overpaid (collected) amounts of tax, payment to the budget, or penalty is made by the tax authority on the basis of a taxpayer's tax application to his bank account in the absence of tax arrears to the budget.
It should be noted that in accordance with subparagraph 2 of Paragraph 5 of Article 101 of the tax code
not included:
2) offsetting and refund:
Amount of the fee for the movement of motor vehicles on the territory of the Republic of Kazakhstan, consular fee, payment for motor vehicles paid:
in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use on the basis of a license for the use of land plots, exploration or extraction of Solid Minerals, the provision by the state of a subsoil plot, the use of wildlife, the use of specially protected natural areas, except in cases of erroneous payment of such amounts;
overpaid excise taxes for excisable goods subject to marking with accounting and control marks, except in cases of termination of the taxpayer's activities for the production of such goods and return to the tax authority under the act of acceptance and transfer of previously obtained accounting and control marks;
overpaid (collected) amount of tax, payment for the use of land plots, 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, payments until the date of its submission.
Department of accounting, analysis and Information Technology
State Revenue Department for enbekshikazakh district