PRESS RELEASE Return of non-tax receipts

       The procedure for making refunds and (or) offsets of excessively (erroneously) paid amounts of non-tax revenues not provided for by the Tax Code (for example, administrative fines, including traffic police fines, proceeds from the sale of land plots, from the privatization of housing from the state housing fund, etc.) is established by Article 94 of the Budget Code of the Republic of Kazakhstan, as well as the Rules of Budget execution and its cash service, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated December 4, 2014 No. 540.

        A written application is submitted to the authorized body responsible for collecting budget receipts at the place of payment of non-tax payments from payers with a copy of the payment document attached.

       The authorized body responsible for collecting revenue to the budget draws up a conclusion in accordance with Annex 66 to the Rules.

        The above-mentioned conclusion is provided by the authorized body to the state revenue authority for the formation of a payment order for the return and/or offset of receipts.

       The state revenue body, upon receipt from the authorized body responsible for collecting budget revenues, of an opinion on the return and (or) offset of the amounts of receipts administered by it, draws up and submits a payment order to the territorial divisions of the Treasury.

      Thus, a payment order for the return and/or offset of non-tax receipts, with the exception of those administered by state revenue bodies, is drawn up by the state revenue body on the basis of an opinion drawn up and submitted by the authorized body responsible for collecting budget revenues.