The state service "Carrying out offsets and refunds of taxes, payments to the budget, penalties, fines" is carried out by the territorial bodies of state revenue of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
In order to offset, refund the amounts of taxes and other payments to the budget, the taxpayer submits a tax application in the prescribed form, as well as documents necessary for the provision of public services.
According to the Rules for maintaining personal accounts approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated 27.02.2018 № 306, the following list of documents is provided:
1) A tax application in accordance with Annex 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 №160 "On approval of tax application forms". The tax application can be submitted electronically through the e-Government portal, the Taxpayer's Office, the e-salyq Azamat mobile application, as well as in paper form through the Government for Citizens State Corporation;
2) A judicial act or decision of a higher authorized body (official) that has entered into legal force, providing for the cancellation or reduction of the amount of the fine due to its unlawful imposition – for the refund of the amount of the illegally imposed fine for offenses in the field of taxation, the legislation of the Republic of Kazakhstan on pension provision, compulsory social insurance, compulsory social health insurance due to its cancellation or reduction in size;
3) A document issued by the relevant registration authority confirming the failure of the service recipient to submit documents for registration actions – for the refund or offset of the amounts of registration fees paid to the budget;
4) A document issued by state forest owners confirming the non–use of a logging ticket, a forest ticket for forest use - for the refund or offset of the amount paid for forest use;
5) A document of the relevant authority, which is the basis for its return, – for the return of the amount of state duty paid to the budget;
6) A court decision that has entered into legal force – for the refund of the amount of the state fee to the payer in whose favor the court decision on the reimbursement of the state fee from the state institution that is a party to the case took place;
7) A payment document on the payment of the amount of tax, payment to the budget, penalty and fine and a court decision that has entered into force – for the refund of the amount of tax paid, payment to the budget, penalty and fine as a result of the cancellation of the results of electronic auctions by court decision.
The term of rendering a state service for offsetting an overpaid amount of tax, payment to the budget, penalty is 5 (five) working days from the date of submission by the service recipient of a tax application for offsetting and (or) refund of taxes, payments to the budget, customs duties, penalties, interest and fines (hereinafter referred to as the tax application) and documents.
The offset, refund of the wrongly paid amount of tax, payment to the budget, penalty fee is made within 5 (five) working days from the date of submission by the service recipient of the tax application for erroneous amounts.
The refund of the overpaid amount of tax, payment to the budget, penalty is made within 5 (five) working days from the date of submission of the tax application by the service recipient.
The refund of the paid amount of the unlawfully imposed fine for violations in the field of taxation, the legislation of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance due to its cancellation or reduction in size, as well as the overpaid amount is made within 5 (five) working days from the date of submission of the tax application by the service recipient.
The refund of the paid amount of tax, payment to the budget, penalties and fines as a result of the cancellation of the results of electronic auctions by a court decision is made within 5 (five) working days from the date of filing an application for a refund.
The refund of the overpaid amount of the state fee is made within 5 (five) working days from the date of filing a tax application for a refund.
This public service is provided free of charge.