Annex 4 to the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 22 February 2023 № 199 Annex 22 to the Rules for maintaining of personal accounts

List of basic requirements for the provision of public services « Carrying out offsets and refund of the paid tax amounts, payments into the budget, penalties and fines (hereinafter – the public service)

1

Name of a service provider

Territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and areas in the cities, on the territory of special economic zones

2

Ways of delivery of public services (channels of access)

1) Territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and areas in the cities, on the territory of special economic zones;

2) «State Corporation Government for Citizens (hereinafter-the State Corporation);

3) through the web portal of "electronic government" www.egov.kz (hereinafter – the portal);

4) through web-application «Account of the taxpayer».

3

Terms of public services

the offset of the overpaid amount of tax, payment to the budget, penalty is 5 (five) working days from the date of submission of a tax application for the offset and (or) refund of taxes, payments to the budget, customs duties, penalties, interest and fines

(hereinafter - the tax application) and documents by the service recipient;

the offset, refund of the erroneously paid amount of tax, payment to the budget, penalty is carried out within 5 (five) working days from the date of submission of the tax application for erroneous amounts and documents by the service recipient, specified in paragraph 8 of this list of basic requirements for the provision of public services;

the refund of the overpaid amount of tax, payment to the budget, penalty is carried out within 5 (five) working days from the date of submission of the tax application and documents by the service recipient;

the refund of the paid amount of the wrongly imposed fine for violations in taxation, legislation of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance as a result of its cancellation or size reduction, as well as the overpaid amount is carried out within 5 (five) working days from the date of submission of the tax application and documents 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 carried out 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 carried out within 5 (five) working days from the date of filing a tax application for a refund.

4

Forms of public service provision.

electronic (partially automated) and (or) paper

5

The effect of public service provision.

The result of the provision of public services is:

offset of the overpaid amount of tax, payment to the budget, penalties;

the offset of the amount erroneously paid to the appropriate budget classification code and (or) to the appropriate state revenue authority;

refund of the overpaid amount of tax, payment to the budget and penalties, as well as the erroneously paid amount of tax, payment to the budget to the bank account of a taxpayer;

refund of the paid amount of an wrongly imposed fine for violations in taxation, legislation of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance as a result of its cancellation or reduction of the amount to the bank account of a taxpayer;

refund of the paid amount of tax, payment to the budget, penalties and fines as a result of cancellation of the results of electronic auctions by court decision to the bank account of a taxpayer;

refund of the overpaid amount of the state duty at the place of its payment to bank account of a taxpayer from the corresponding budget classification code;

written notification of non–confirmation of an error - in case of non-confirmation by the state revenue body in case of errors in the transfer;

notification of the execution of a court decision to a taxpayer and (or) a state institution – after the refund of the amount of the state fee by the service provider;

a reasoned response of the service provider on the refusal to provide a public service in the cases and on the grounds specified in paragraph 9 of this list of basic requirements for the provision of a public service, when providing a public service on the basis of a tax application submitted:

1) on paper in compliance with the norms of Article 73 of the Administrative Procedural Code of the Republic of Kazakhstan (hereinafter - the APC);

2) through the portal without hearing in accordance with subparagraph 7) of paragraph 2 of Article 73 of the APC.

In the case of accessing through the portal, the recipient is sent the status of acceptance of the request for the provision of public services, indicating the date and time of receipt of the result of the public service.

6

The level of fees charged to the service recipient for the provision of public services, and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan

The state service is provided is free of charge

7

Timetable of the service provider State Corporation, information objects

 1) the service provider – from Monday to Friday, from 9 am to 6.30 pm with a lunch break from 1 pm to 2.30 pm, except weekends and holidays according to the Labor Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On Holidays in the Republic of Kazakhstan" (hereinafter – the Law on Holidays) without an appointment and speedy service;

2) the portal, web-application «Account of the taxpayer»– round the clock, except for the technical breaks connected with carrying out repair work. (When the service recipient applies after the end of working hours, on weekends and holidays, the receiving the request and the issue of the result of the provision of public services is carried out on the following working day according to the Labor Code and the Law on Holidays);

3)  the State Corporation– from Monday to Friday, from 9 am to 6 pm without a lunch break, duty departments of the State corporation work from Monday to Friday, from 9 am to 8 pm and on Saturday from 9 am to 1 PM except weekends and holidays according to the Labor Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan.

Acceptance is performed at the place of registration of service recipient according to the procedure of "electronic" queue without the accelerated servicing, booking of electronic queue is possible.

8

The list of documents required for the provision of public services

 1) tax application in accordance with Annex 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 "On approval of tax application forms" (registered in the Register of State Registration of normative legal acts under No. 16425) (hereinafter - the Order);

2) execute judicial decisions or decision of a higher authorized body (official) which have acquired legal force, providing for the cancellation or reduction of the amount of the fine as a result of its wrongful imposition – for the refund of the amount of the wrongfully imposed fine for offenses in taxation, legislation of the Republic of Kazakhstan on pension provision, compulsory social insurance, compulsory social health insurance as a result of its cancellation or size reducing;

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 disuse 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 refund of the amount of state duty paid to the budget;

6) A court judgment, which has entered into lawful effect for the refund of the amount of the state fee to the payer in whose favor the court decision on the compensation of the state fee from the state institution as a party in the case was handed down;

7) a payment document on the payment of the amount of tax, payment to the budget, penalty and fine and a court decision, which has entered into lawful effect – 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.

Service providers receive digital documents from the digital documents service through the implemented integration, subject to the consent of the owner of the document submitted through the user number of mobile communications, registered on the portal, by transmitting a one-time password or by sending a short text message as a response to the portal notification.

When accepting documents through the State Corporation, the service recipient is issued a receipt with a barcode assigned by the monitoring information system for receiving the relevant documents from the service recipient, which indicates the list of accepted documents, the surname, first name and patronymic (if any) of the employee who accepted the application, the date and time of filing the application, as well as the date of issuance of the finished documents.

When applying through the portal.:

 1) tax application in the form of an electronic document in accordance with Annex 15 to the Order;

2) electronic copy of an execute judicial decisions or decision of a higher authorized body (official) which have acquired legal force, providing for the cancellation or reduction of the amount of the fine as a result of its wrongful imposition – for the refund of the amount of the wrongfully imposed fine for offenses in taxation, legislation of the Republic of Kazakhstan on pension provision, compulsory social insurance, compulsory social health insurance as a result of its cancellation or size reducing;

3) electronic copy of 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) electronic copy of a document issued by state forest owners confirming the disuse of a logging ticket, a forest ticket for forest use - for the refund or offset of the amount paid for forest use;

5) electronic copy of a document of the relevant authority, which is the basis for its return, – for the refund of the amount of state duty paid to the budget;

6) electronic copy of a court judgment, which has entered into lawful effect for the refund of the amount of the state fee to the payer in whose favor the court decision on the compensation of the state fee from the state institution as a party in the case;

7) electronic copy of a payment document on the payment of the amount of tax, payment to the budget, penalty and fine and a court decision, which has entered into lawful effect – 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

Reclamation of documents, which may be received from the information systems from the service recipients shall not be allowed.

In case of accessing through the portal, the recipient is sent the status of acceptance of the request for the provision of public services, indicating the date and time of receipt of the result of the public service.

When providing a public service, the service recipient provides consent to the use of information constituting a legally protected secret contained in information systems.

The tax application is submitted to the service provider:

1) in which an overpaid amount is listed on the taxpayer's personal account – for the offset, refund of the overpaid amount of tax, payment to the budget and penalties;

2) in which an erroneous payment of tax, payment to the budget was made– for the offset, refund of the amount of tax paid erroneously, payment to the budget;

3) in which the amount of the fine to be refunded is listed on the personal account – for the refund of the amount of the wrongfully imposed fine for violations in taxation, legislation of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance, as well as overpaid amount.

9

Grounds for refusal to provide public services established by the laws of the Republic of Kazakhstan

The grounds for refusal of the service recipient to provide a public service are:

1) offset:

Of overpaid (recovered) amount of tax, payment to the budget, penalty to repay tax debts of another taxpayer, except for offset between a legal entity and its structural subdivision;

Of the amount of the state fee paid;

2) offset and refund:

the amount of the fee paid for the passage of motor vehicles on the territory of the Republic of Kazakhstan, the consular fee, the fee for:

use of land plots, provision by the state of a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or mining of solid minerals, use of wildlife, use of specially protected natural areas, except in cases of erroneous payment of such amounts;

the overpaid amount of excise taxes for excisable goods subject to marking with accounting and control marks, except in cases of termination of the taxpayer's activities for the production of such goods and the return of previously received accounting and control marks to the state revenue authority under the act of acceptance and transfer;

overpaid (recovered) amount of tax, fees for the use of land plots, use of water resources of surface sources, negative impact on the environment – in case of extension of the deadline for submitting tax reports on these taxes, fees before the date of its submission;

the paid amount of the subscription bonus, except for invalidation of the auction due to violation of the rules of its conduct established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, which affected the determining  the winner of the auction;

expiration of the statute of  limitation ;

absence of overpaid amount of tax, payment to the budget, penalties;

the existence of the grounds provided for in paragraph 2 of Articles 19-1 of the Law of the Republic of Kazakhstan «On Public Services».

10

Other requirements, taking into account the specifics of the provision of public services, including provided in electronic form and through a state corporation

The service recipient has the opportunity to receive public services in electronic form through an information system on condition of EDS availability.

The service recipient has the opportunity to receive information on the procedure and status of the provision of public services in remote access mode through a personal account on the portal, as well as a single contact center.

  A version for visually impaired users is available when providing public services through the portal.

In case of detecting a fault or technical failures on the portal, it is necessary to contact a single contact center for the provision of public services: 8-800-080-7777 or 1414.

The digital document service is available to users authorized in the mobile application.

To use a digital document, you must be authorized in to the mobile application using an electronic digital signature or a one-time password, then go to the Digital Documents section and select the required document.