Question : How is it possible to make a refund of the wrongly paid tax amount?
Answer: The refund and offset is carried out by submitting a tax application (hereinafter - the TA) through:
- Taxpayer's account (Tax application – the TA for offsets and refunds)
- E-Government portal.kz , Egov.kz -mobile (Customs and Taxes-Taxation-Business-Services-Refund of wrongly paid taxes and payments)
- E-SalykAzamat mobile application (Menu-Tax Wallet-Overpayment Management)
The refund of the overpaid amount of tax, payment to the budget, or penalty is made to the taxpayer's bank account specified in the tax application within five working days from the date of registration of the tax application with the state revenue authority if there is no tax arrears to the budget.
If there is a tax debt, the state revenue authority sets off the overpaid amount of tax, payment to the budget, and penalties to repay the existing tax debt without submitting a tax application for offset.
Overpaid tax amounts, payments to the budget, and penalties without a taxpayer's tax application are offset primarily by paying off penalties for the type of tax and payment for which the overpaid amount was incurred, then by paying off arrears for other types of taxes and payments; penalties for other types of taxes and payments to this and other state revenue bodies.
The amount of overpaid tax, payment to the budget, and penalties shall be refunded after the specified offset.