Features of the refund of the paid amounts of state duty

The excessively paid amount of the state fee is subject to refund in accordance with Article 108 of the Tax Code of the Republic of Kazakhstan

partially or completely in the following cases:

1) making a state fee in a larger amount;

2) transfer of the case to arbitration;

3) the end of the case by an amicable agreement of the parties;

4) return of the statement of claim or other statement;

5) termination of the proceedings on the case or leaving the claim without consideration,;

6) refusal of persons who have paid the state fee from performing a legally significant action;

7) the return of the petition for the review of the judicial act in the cassation procedure;

8) in other cases established by the laws of the Republic of Kazakhstan.

The state fee is not refunded in the following cases:

1) the plaintiff's refusal from the claim;

2) reduction of the plaintiff's claims;

3) cancellation of the court order.

The refund of the excessively paid amount of the state duty is made by the tax authority on the basis of the tax application submitted by the taxpayer and the document of the relevant state body confirming the legality of the refund. (in case of erroneous payment of KBK 108125)
The refund of the overpaid amount of the state fee is made by the tax authority at the place of its payment to the taxpayer's bank account from the corresponding budget classification code to which the amount of the state fee was credited, within five working days from the date of filing a tax application for a refund.
The documents for the refund of the excessively paid amount of the state fee 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 the state fee to the budget.

Accounting, Analysis and Information Technology Department

State Revenue Departments for the Enbekshikazakh district