Question: What amount of tax is overpaid (recovered)?
Answer: Excessively paid (recovered) amount of tax, payment to the budget, penalty is a positive difference between the amount paid (recovered) to the budget (minus offset and refunded) and calculated, accrued (minus reduced) amounts for this type of tax, payment to the budget, penalty as of the date of offset or refund.
Question: What is the time limit for offsetting and refunding the overpaid amount of tax, payments to the budget, penalties at the taxpayer's tax application?
Answer: The term of crediting and refunding of overpaid tax, payments to the budget, penalties is 5 working days from the date of registration of the tax application.
Question: Which body of state revenues is responsible for crediting the amount of overpaid tax, payments to the budget, penalties?
Answer: Credit of the amount of overpaid tax, payments to the budget, penalties is made by the state revenue authority at the place of maintenance of the personal account of the taxpayer for taxes, payments to the budget and (or) at the place of payment of payments to the budget - for which personal accounts are not maintained.
Question: What is the procedure for offsets and refunds?
Answer: Set-off and refund of overpaid (recovered) amount of tax, payment to the budget (except for fees and charges not subject to refund), penalties are made by the state revenue authority in the following order:
- at the place of maintenance of personal accounts - on the basis of data of such personal accounts;
- at the place of payment of payments to the budget, for which personal accounts are not maintained - on the basis of documents submitted by the taxpayer, issued by the relevant authorized state body, confirming the failure to act.
Question: How is the refund of overpaid (collected) tax amount made?
Answer: Refund of overpaid (collected) amount of tax, payment to the budget, penalty is made by the state revenue authority to the bank account of the taxpayer on the basis of his tax application in the absence of tax debt to the budget. If there is a tax debt, the state revenue authority shall offset the overpaid amount of tax to repay the existing debt without submitting a tax application for offset. The balance of the amount of overpaid tax, payment to the budget, penalties after the offset is subject to refund.
Question: What taxes and payments are not subject to offset and refund?
Answer: Not subject to:
1) offset:
- overpaid (recovered) amount of tax, payment to the budget to repay the tax debt of another taxpayer, except for the offset between a legal entity and its structural subdivision;
- paid amount of state duty;
2) offset and refund:
- the paid amount of the fee for the passage of motor vehicles on the territory of the Republic of Kazakhstan, consular fees, fees for the use of land plots, provision of subsoil plots by the state, use of wildlife, use of specially protected natural territories, except for cases of erroneous payment of such amounts.
Question: What amount of tax is recognized as erroneously paid?
Answer: An erroneously paid amount of tax, payment to the budget is an amount, during the transfer of which any of the following mistakes was made:
1) text purpose of payment does not correspond to KNP or KBC;
2) erroneous execution of the taxpayer's payment document by the bank;
3) the payment was made to the state revenue authority, where the taxpayer is not registered;
4) the taxpayer is not a payer of this type of tax or payment to the budget, penalties.
Question: How are offset, refund of erroneously paid tax amount?
Answer: Credit, refund of erroneously paid amount of tax, payment to the budget, penalties are made on:
1) tax application of the taxpayer;
2) application of the second level bank;
3) a protocol drawn up by the state revenue authority on the reasons for the erroneously paid amount of tax, payment to the budget, penalty in case of revealing the fact of error.
Question: What are the terms of crediting, refund of erroneously paid tax amount?
Answer: Credit, refund of erroneously paid amount of tax, payment to the budget, penalties are made within five working days from the date of:
- submission of the taxpayer's tax application, application of the second level bank;
- receipt of the erroneously paid amount of tax, payment to the budget, penalty.
Question: Is the amount of customs duty refundable, if yes, in what cases?
Answer: The credit (refund) of customs levies shall be made in case the amounts of customs levies are overpaid (overcharged) or erroneously paid.
Question: How is the state duty refunded?
Answer: Refund of overpaid amount of state duty is made by the state revenue authority on the basis of the taxpayer's tax application and the document of the relevant state body, confirming the legality of the refund, or at the request of the second level bank. Refund of the overpaid amount of state duty is made at the place of payment to the bank account of the taxpayer within five working days from the date of submission of the tax application for refund.
Question: Before the expiration of what period of time must the documents for the refund of overpaid amount of state duty be submitted?
Answer: Documents for the refund of overpaid amount of state duty must be submitted to the state revenue authority before the expiration of the three-year term from the date of payment of such amount of state duty to the budget.