1. These Rules for the provision of the state service "Refund of income tax withheld at the source of payment" (hereinafter referred to as the Rules)developed in accordance with subparagraph 1) of article 10 of the law of the Republic of Kazakhstan dated April 15, 2013 "on public services" and determine the procedure for providing the state service "Refund of income tax withheld at the source of payment"