Overpayment is a positive difference between the amounts of tax, payment to the budget, social payments paid (minus credited, refunded) and calculated, accrued (minus reduced) amounts reflected in the personal account for the current year, taking into account the balance of settlements from the personal account of the year preceding the current year.
To return the overpayment of taxes and payments, you need to submit a tax application for offset or refund to the state revenue authority where the payment was made. When returning, you must specify a bank account.
It is important to know that the refund is made if there is no debt to the budget.
There are cases when taxpayers mistakenly pay the amount of tax, fee, penalty or pay more than necessary.
Overpayment of taxes, fees or penalties can occur for various reasons, the most common of which are: calculation errors when drawing up a declaration, calculations, incorrect application of tax rates (fees, payments), erroneous payment for a particular tax code, payment, and so on.
A taxpayer must submit a tax application to the state revenue authority for a refund or set-off (Appendix No. 15) of mistakenly paid funds through:
- the office, the centers for receiving and processing information of state revenue bodies;
- via the Taxpayer's Account web application;
- through the"PSC";
- through the e-Government web portal;
- via the e-Salyq Azamat tax wallet
In accordance with Article 102,103 of the Tax Code, the amount of overpaid tax can be:
1. Offset against the repayment of arrears on other taxes;
2. It is credited to the repayment of penalties, fines for this or other taxes;
3. It is credited to the account of upcoming payments for this or other taxes;
4. Returned to the taxpayer.