Offset and refund of taxes and payments to the budget

Offset and refund of the overpaid (recovered) amount of tax, payment to the budget (with the exception of fees and fees that are not subject to offset and refund), penalties are made by the tax authority in national currency in the following order:
at the place of maintaining personal accounts for the relevant tax, payment to the budget, penalties - based on the information of such personal accounts;
at the place of payment of payments to the budget for which personal accounts are not maintained - on the basis of documents submitted by the taxpayer, issued by the relevant authorized state body or received via an electronic database and (or) on paper, confirming the imperfection of actions for which payment of payments to the budget is provided.
There are several ways to get this service:
- through the mobile application "e-Salyq Azamat";
- through the mobile application "e-Salyq-Business":
- through the e-Government web portal www.egov.kz;
- through the Taxpayer's Account web application;
- through the State Corporation "Government for Citizens";
- through the territorial bodies of state revenue.
To receive the service, it is necessary to submit a tax application in the prescribed form No. 15 (Order of the Minister of Finance of the Republic of Kazakhstan dated 02/20/2018 No. 160).
Please note that in the case of a refund, in addition to a tax application, a document from the relevant authorized body is attached, which is the basis for their refund (a court decision or a certificate of non-demand for the amount). No supporting documents are required during the set-off.
The deadline for making a refund to the taxpayer's bank account or making a set-off is 5 (five) business days.