Receipt of the state service "Carrying out offsets or refunds of taxes, payments to the budget and penalties".

One of the types of public services provided by state revenue bodies is "Carrying out offsets or refunds of taxes, payments to the budget and penalties".

Since January 1, 2021, amendments have been made to paragraph 12 of Article 48 of the Tax Code of the Republic of Kazakhstan, according to which the excessively (erroneously) paid amount of tax and payment to the budget, penalties are subject to offset and (or) refund in the amount of amounts paid during the current year and previous calendar years within the limitation period (the limitation period is three years).

For categories of taxpayers who are subject to tax monitoring, carrying out activities in accordance with a subsoil use contract, residents of the Republic of Kazakhstan who meet the conditions of Chapter 30 of this Code, the limitation period is five years in accordance with paragraph 3 of Article 48 of the Tax Code.

The limitation period for the refund of the state duty is 3 years from the date of its payment.

The state service "Carrying out offsets or refunds of taxes, payments to the budget and penalties" is carried out by state revenue bodies in accordance with articles No. 101,102,103 of the Tax Code of the Republic of Kazakhstan.

In this connection, in accordance with Chapter 2 of the "Rules for maintaining personal accounts" approved by the Order of the Ministry of Finance of the Republic of Kazakhstan dated February 27, 2018 No. 306, for receiving the state service "Conducting offsets or refunds of taxes, payments to the budget and penalties" in the presence of an electronic digital signature, a taxpayer can submit an electronic tax application through:

- free mobile application for individuals "E-salyk Azamat";

- Internet resource of the Ministry of Finance of the Republic of Kazakhstan "Taxpayer's Office";

- state corporation web portal "Electronic government" www.egov.kz.

To receive the state service "Carrying out offsets or refunds of taxes, payments to the budget and penalties", the following is provided:

1. tax application in electronic form;
2. for the amounts of payments to the budget for which personal accounts are not maintained in the state revenue bodies, and payments administered by the authorized state bodies - offsets or refunds for excessive (erroneous) payment of amounts to the budget are made on the basis of a copy of documents issued by the relevant authorized state body or received via an electronic database and (or) on paper, confirming the non-commission of actions for which payment of payments to the budget is provided.

However, in accordance with the amendments made to paragraphs 1 and 3 of Article 101 of the Tax Code, from January 1, 2021, a taxpayer, when submitting a tax application for setting off or returning excessively (erroneously) paid amounts for payments for which personal accounts are not maintained with state revenue bodies, and payments administered by authorized state bodies, issues a document confirming the inaction of the authorized body, the system automatically provides data together with the taxpayer's tax application based on the data of the electronic database of authorized bodies, however, due to the continuation of work on improving the system, this function is temporarily unavailable. In the near future, from the date of connection of all authorized bodies to the electronic database, an automated form will be available.

The state revenue authority does not accept a tax application on paper.

As a result of the provision of public services:

1. a set-off or refund is carried out
2. an electronic notification is sent about the non-confirmation of an excessively (mistakenly) paid payment
3. a message is sent with a reasoned refusal that the offset or refund has not been made, it is received at the address sent in response to the taxpayer.

It is also reported that auto-offsets in real time in the IC TSULS (information system "centralized unified personal account") are carried out without the participation of users.

Auto offsets are carried out:

1. by types of payments between taxes, payments to the budget;
2. by types of payments between state bodies;
3. by types of payments between local self-government bodies;
4. within the framework of one tax, i.e. in one budget qualification code (CBC), for example, the offset of the paid payment from the main tax on the penalty or vice versa, by types of payments in one state revenue body;
5. payments are made within the framework of one tax, according to the types of payments between one state revenue body and local self-government bodies.

 

You can find out the answers to frequently asked questions, as well as ask your question at the following official communication information resources:

 

• CONTACT CENTER 1414

* telegram channel KGD_KANTSELYARIYA (Informs about the incoming call number, full name and contacts of the performer)

• https://kgd.gov.kz/ru OFFICIAL INTERNET RESOURCE KGD.GOV.KZ (CATEGORY FREQUENTLY ASKED QUESTIONS)

* instagram PRESS_KYZMET_KGD

• taxalmaty@kgd.kz.

* To the department of accounting and maintaining personal accounts of the Department of state services of the Department of State Revenue in the Almaty region on the working phone number: 8(7282)60-11-20, 60-11-45.

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