Clause 12 of Article 48 of the Tax Code
Clarification of the limitation period for offsetting and refunding the excessively (erroneously) paid amount of tax and payment to the budget, penalty interest.
Upon confirmation of the existence of an excessively (erroneously) paid amount of tax, payment to the budget and penalties subject to offset and refund, the calculation of the excessively (erroneously) paid amount of tax, payment to the budget and penalties is made in the amount paid during the current year and previous years within the limitation period.
From January 1, 2020, the limitation period is three years, with the exception of large business entities, taxpayers operating in accordance with a subsoil use contract, residents of the Republic of Kazakhstan who meet the conditions of Chapter 30 of the Tax Code, for which it is five years (paragraphs 2 and 3 article 48 of the Tax Code).
To calculate the amount paid in excess (erroneously), a calendar year is applied.
For the return of the state duty, the limitation period is three years from the date of its payment.
The law provides for the validity of this provision from January 1, 2020.
Subparagraph 1) of paragraph 1 of Article 100 of the Tax Code
Shortening the term for providing the justice authorities with information on the absence (presence) of debt.
For the purpose of timely provision of public services for the liquidation of a legal entity or termination of the activities of a branch (representative office) of a foreign legal entity, it is envisaged to provide the justice authorities with information on the absence (presence) of debts, which are recorded in the state revenue authorities, within three working days. Previously, such information was provided within five working days.
This norm comes into force on January 1, 2021.
Clauses 1 and 3 of Article 101 of the Tax Code
Offsetting and refunding overpaid amounts for payments administered by authorized state bodies
For payments to the budget, for which personal accounts in the state revenue bodies are not maintained and administered by other authorized state bodies, it is possible to set off and return without providing additional documents issued by the relevant authorized body confirming their failure to act.
Provided for the implementation of offset and return based on the data of the electronic database (based on the payment gateway "electronic government").
It will be carried out after connecting all authorized bodies to the electronic database.
Clause 4-1 of Article 102 of the Tax Code
Offsetting the overpaid (collected) amount of tax, payment to the budget.
In the absence of tax arrears and the consent of the taxpayer sent through electronic communication channels, the state revenue authorities provide for the offsetting of the overpaid (collected) amount of tax, payment to the budget without a taxpayer's statement on account of forthcoming payments on other taxes and payments to the budget.
This norm comes into force on January 1, 2021.
Clause 4 of Article 101, Clause 3 of Article 103, Clause 3 of Article 106, Clause 2 of Article 107, Clause 5 of Article 108 of the Tax Code
Reducing the timing of offsets and refunds.
In order to implement the Roadmap for the optimization of public services, offsets and refunds of the overpaid (collected) amount of tax, payment to the budget, penalty interest have been reduced from ten to five working days.
This norm comes into force on January 1, 2021.
Subparagraph 2) of paragraph 5 of Article 101 of the Tax Code
On offset and refund of the paid amount of the signing bonus.
The paid amount of the signature bonus is not subject to offset and refund, except for the case of recognition of the auction as invalid in connection with violation of the rules for its holding, established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, which influenced the determination of the winner of the auction.
Justification:
In order to further regulate the issues of returning the paid amount of the signature bonus, the amendment is related to changes in Article 729 of the Tax Code.