The procedure for the refund of the state duty

In accordance with the tax legislation, the refund of the erroneously paid amount of state duty 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 state duty was credited, within five working days from the date of filing a tax application for refund

For the refund of the amount of the state duty paid erroneously or overpaid, the taxpayer should contact the state revenue authority where the payment was made and provide:

- tax application for the refund of the erroneously paid amount of state duty;

- the confirming document of the state body, which acts as the basis for the refund of the amount of the state duty.

Documents for the refund of the overpaid amount of state duty provided for in this article must be submitted to the tax authority  before the expiry of the three-year period from the date of payment of such amount of state duty to the budget.

In electronic form, an application for a refund of the erroneously paid amount of the state duty can be submitted through:

• electronic service of the State Revenue Committee - "Office of a taxpayer";

• e-government portal e-gov.kz;

• mobile application "e-Salyq Azamat".