Features of the refund of payments administered by authorized bodies

The return of erroneously or overpaid non-tax receipts is regulated by the "Rules of Budget execution and its cash service" approved by Order of the Minister of Finance of the Republic of Kazakhstan dated 04.12.2014 No. 540.

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To return the amounts of non-tax receipts that were paid excessively or erroneously, you need to apply to the authorized body responsible for collecting this type of payment and attach a copy of the payment document on payment. The refund application shall specify all the payer's data and the recipient's bank account number, as well as the name of the bank or organization performing certain types of banking operations, BIC, IIC.

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In case of positive consideration of the application, the authorized body draws up a conclusion and submits it to the state revenue authority for the formation of a payment order for a refund.

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At the same time, the authorized body ensures compliance with the requirements of the legislation of the Republic of Kazakhstan, as well as the reliability of the data contained in the conclusion and is responsible for their non-compliance /non-compliance.

​We draw the payers' attention to the fact that the list of authorized bodies responsible for collecting non-tax revenues to the republican budget, as well as for refunds, was approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 136 dated 07.02.2018.

 

Similarly, for non-tax revenues to the local budget, the list is approved by local executive bodies.

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In order to avoid erroneous or excessive payments, when making any payment, it is necessary to be careful and make payment according to the details provided by the authority that calculated the payment or notified of the occurrence of the obligation to pay the payment.