The excessively paid amount of the state fee is subject to refund in part or in full in the following cases:
1) payment of a state fee in a larger amount than is required under this Code, except for cases when the plaintiff reduces his claims when filing claims and other applications (complaints) to the court;
2) transfer of the case to arbitration;
3) the termination of the case by an amicable agreement of the parties, an agreement on the settlement of a dispute (conflict) in the order of mediation or an agreement on the settlement of a dispute in the order of a participatory procedure in the courts of the first and appellate instances-in full, in the court of cassation - in the amount of 50 percent of the amount paid when filing a petition for review of a judicial act in cassation;
4) the return of a claim or other statement (complaint) or refusal to accept it, as well as the refusal of notaries or authorized persons to perform notarial actions;
5) termination of the proceedings on the case or abandonment of the claim without consideration, if the case is not subject to consideration in court, as well as if the plaintiff does not comply with the procedure for preliminary dispute resolution established for this category of cases or the claim is filed by an incapacitated person;
6) refusal of persons who have paid the state fee from performing a legally significant action or from receiving a document before contacting the body performing this 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.
2. 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.