The offset of excessively (erroneously) paid amounts of taxes, other mandatory payments to the budget, customs payments, penalties is carried out by the state revenue bodies without a taxpayer's application for repayment of tax arrears and on a tax application for upcoming payments. This was reported in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
This means that the submission of a taxpayer's application is not required to carry out a set-off against the repayment of tax arrears.
For 8 months of the current year, the following was carried out:
1) offsets against the repayment of tax arrears and against upcoming payments:
- for legal entities in the amount of more than 187.0 thousand. in the amount of 687.9 billion tenge;
- for individual entrepreneurs and individuals in the amount of more than 482.0 thousand in the amount of 9,528. 7 billion tenge;
2) refunds to the bank account:
- for legal entities in the amount of 51 thousand in the amount of 2,201. 7 billion tenge;
- for individual entrepreneurs and individuals 116.8 thousand. in the amount of 8, 7 billion tenge.
For other mandatory payments to the budget, for which personal accounts are not maintained in the state revenue bodies, administration is carried out by other authorized state bodies, offsets and refunds are carried out on the basis of documents issued by the relevant authorized state body and confirming that they have not committed actions.
The SRC recalled that from January 1, 2021, the deadlines for offsets and refunds of excessively (mistakenly) paid amounts of taxes, other mandatory payments to the budget, customs payments, penalties have been reduced from 10 working days to 5 working days.