«Оffsetting and refunding paid amounts of taxes, other mandatory payments and penalties»
Dear taxpayers!
One of the most popular public services provided by the state revenue authorities is the service "offsetting and refunding paid amounts of taxes, other mandatory payments and penalties". So, 62 028 applications were received between January and April 2021, 52 729 were received in the same period last year, there is an increase in the number of services of 9,299 or 17.6 %.
The need to reschedule or refund payments occurs mainly when taxpayers incorrectly fill out a payment order when paying taxes and budget payments, when the following date is specified incorrectly:
- a budget classification code (BCC)
- payment purpose code (tax, penalties, fines),
- BIN of the state revenue authority
An incorrect payment of a tax brings the accrual of a penalty, i.e. a shortfall is formed on the taxpayer's personal account, on which a penalty is added daily. In this case, the taxpayer submits a tax application for a offsetting and refunding to the state revenue authority at the place of payment. The procedure for filling out a tax application is described in detail in the video lesson posted on the website of the State Revenue Department for the East Kazakhstan region on July 01, 2020.
According to Article 103 of the Tax Code, the state revenue authorities have the right to make offsets / refunds without the taxpayer's application, on the basis of the protocol of the erroneous amount. The specialist is working to identify the payment affiliation and conducts a set-off/refund according to the purpose of the payment, for the appropriate BCC, to the appropriate state revenue department.
It should be noted that when returning the paid state fee, a tax application is submitted with the attachment of the document of the authorized state body, which is the basis for the refund. The document on payment is not required. The refund of the overpaid amount of the state fee is made by the tax authority at the place of its payment to the taxpayer's bank account from the corresponding budget classification code to which the amount of the state fee was credited. Documents for the refund of the overpaid amount of the state fee must be submitted to the tax authority before the expiration of a three-year period from the date of payment of the state fee amount to the budget.
Все налоговые заявления на зачет/возврат излишне и ошибочно уплаченных сумм подлежат исполнению в течении пяти рабочих дней со дня поступления. Возврат производится при отсутствии налоговой задолженности.
You can submit your tax application through the State Corporation "Government for Citizens", the Taxpayer's Account, as well as via http://egov.kz if you have EDS.
You can also download «е-SalyqAzamat», the app with a convenient and simple service "Overpayment management". We also inform you that the payment of taxes and budget payments is made individually by the taxpayer through the application "e-SalyqAzamat" second level banks, Kazpost division and through the applications of banks (Kaspi Bank, Halyk Bank, etc.).
Detailed information on the provision of public services is available on the website of the SRD for the East Kazakhstan region: http://salykvko.gov.kz/, and also through the call - center 1414.