Order of crediting and refunding from the state duty budget

       State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, regarding the crediting and refunding from the state duty budget, informs the following.

      According to Article 49 of the Budget Code, the state duty for affixing apostilles by the authorized Government bodies of the Republic of Kazakhstan on official documents executed in the Republic of Kazakhstan in accordance with the international treaty ratified by the Republic of Kazakhstan is credited to the republican budget.

     Other types of state duties are credited to local budgets.

     For the payment of the state duty, the following budget classification codes (BCC) were approved by the order of the Minister of Finance of the Republic of Kazakhstan dated September 18, 2014, No. 403 «Some issues of the Unified Budget Classification of the Republic of Kazakhstan»:

     BCC 108125 «State duty credited to the republican budget»;

     BCC 108126 «State duty credited to the local budget».

     Thus, the state duty for affixing apostilles by the authorized Government bodies of the Republic of Kazakhstan on official documents executed in the Republic of Kazakhstan in accordance with the international treaty ratified by the Republic of Kazakhstan is credited to BCC 108125, and other types of state duties are credited to BCC 108126.

     In accordance with banking legislation, when paying payments to the budget, the payment document must specify the beneficiary - the recipient of the money. When paying the state duty, the "Beneficiary" field (recipient of the money) in the payment document specifies the state revenue agency at the location of the authorized state body (when performing legally significant actions or issuing documents).

      Details for crediting payments to the budget are posted on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (www.kgd.gov.kz) in the Information Resources/Handbooks/Directory (codifier) section with the indication of the BIN and details for crediting payments to the budget to the state revenue agencies of the Republic of Kazakhstan, which include the names, codes, and BINs of the state revenue agencies.

      To simplify the process of paying taxes and fees to the budget, including the state duty, taxpayers are provided with the opportunity to make payments through electronic devices of Banks (ATMs, terminals, internet banking), the «electronic Government» portal, the Web application of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan «Taxpayer's Cabinet», the mobile application e-Salyq Azamat, in which the payment of taxes and fees to the budget is available through the «Tax Wallet» service / «Payment of taxes by details».

      According to paragraph 3 of Article 108 of the Tax Code, the refund of the overpaid amount of state duty is made by the state revenue body based on the taxpayer's submission of a tax application and a document from the relevant state authority confirming the legitimacy of the refund.

     The refund of the state duty amount to the taxpayer, in whose favor a court decision on the recovery of the state duty from a state institution that is a party to the case was made, is made by the state revenue agency based on the taxpayer's submission of a tax application and the court decision that has entered into legal force.

     The refund of the overpaid amount of state duty is made by the state revenue body within five business days from the date of submission of the tax application for refund.

     At the same time, documents for the refund of the overpaid amount of state duty must be submitted to the state revenue agency before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.

      Given that legally significant actions and issuance of documents, for which the state duty is paid, are carried out by authorized state bodies, and also because detailed information about the payment is not reflected in the payment document, for the refund of the state duty in case of refusal of individuals who paid the state duty to perform a legally significant action or to receive a document before applying to the authority performing this legally significant action, confirming documents from authorized state bodies are required.