One of the public services provided by the state revenue bodies is "Carrying out offsetting and refunds of taxes, budget payments, penalties, and fines."
Offsetting refers to an operation by the state revenue body to reallocate amounts paid in excess or in error to the budget, using them to settle other tax obligations. Refunding is the process of returning excessively or erroneously paid amounts from the budget directly to the taxpayer's bank account.
In practice, taxpayers sometimes overpay their declared tax liability. In such cases, a taxpayer is entitled to submit a tax application for offsetting and/or refunding taxes, budget payments, customs duties, penalties, interest, and fines (hereinafter - the tax application) to the state revenue body where the payment was made. This body will then process the tax application within five working days.
Overpaid taxes, budget payments, and penalties are refunded to the taxpayer's bank account, provided there are no outstanding tax arrears to the budget.
It's important to note that when refunding a paid state duty, a tax application must be submitted along with a document from the authorized state body that serves as the basis for the refund. A separate payment document isn't required. This refund is made to the payer's bank account within three years from the date the state duty amount was credited to the budget.
The tax application is submitted through the taxpayer's office, as well as through http://egov.kz if you have an EDS.
For budget payments that do not have personal accounts maintained, a taxpayer must submit documents directly to the authorized state body.
Subsequently, this authorized state body will send an conclusion on offsetting or refunding the specified amounts to the state revenue body. Based on this opinion, the state revenue body will then perform the offset or refund to the taxpayer's bank account.
Please be advised that details regarding public services are available on the website of the SRD of EKR at https://vko.kgd.gov.kz, or by calling the call center 1414.