The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan explained the procedure for refunding the overpaid amount of tax, payment to the budget, penalties, as well as the procedure for offsetting the overpaid amount of tax to repay existing tax debts.
If there is an overpaid amount of tax, payment to the budget, or penalty, the state revenue body shall offset or refund the overpaid amount of tax, payment to the budget, or penalty based on the taxpayer's tax application.
At the same time, according to the first paragraph of paragraph 1 of Article 101 of the Tax Code, the overpaid (recovered) amount of tax (with the exception of value added tax), payment to the budget, penalty is the positive difference between the amount paid (recovered) to the budget (minus the credited and refunded) and the calculated, accrued (minus the reduced) amounts for this type of tax (with the exception of value added tax), payment to the budget, penalties on the date of offset or refund.
A tax application for the offset and (or) refund of an overpaid amount of tax, payment to the budget, penalty fee is provided in accordance with Appendix 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 "On approval of tax application forms". The application is provided in electronic form through the web application of the SRC "Taxpayer's Office", the portal of "electronic Government" (egov.kz ), mobile application e-Salyq Azamat - Tax wallet (for individuals), on paper through the NAO "State Corporation "Government for Citizens".
The refund of the overpaid amount of tax, payment to the budget, and penalties is made to the taxpayer's bank account specified in the tax application within five working days from the date of registration of the tax application with the state revenue authority in the absence of tax arrears to the budget.
If there is a tax debt, the state revenue authority sets off the overpaid amount of tax, payment to the budget, and penalties for repayment of existing tax debts without submitting a tax application for offset.
Offset of the overpaid amount of tax, payment to the budget, penalties without a taxpayer's tax statement is carried out primarily to repay penalties for the type of tax and payment for which the overpaid amount was formed, then to repay arrears for other types of taxes and payments; penalties for other types of taxes and payments in this and other bodies government revenue.
The remainder of the amount of overpaid tax, payment to the budget, and penalties after the specified offset is refunded.
Features of the refund of the paid amount of the state fee
A state fee is a payment to the budget levied for the commission of legally significant actions, including those related to the issuance of documents (copies, duplicates) by authorized state bodies or officials.
Information on the payers of the state fee and the amounts of the state fee calculated by them is provided to the state revenue body by authorized state bodies or officials.
According to the third paragraph of paragraph 1 of Article 101 of the Tax Code, the amounts paid, including the state fee, are recognized as overpaid, provided that the relevant authorized state body confirms by means of an electronic database and (or) on paper the fact that it did not perform actions (including as a result of the taxpayer's refusal to perform actions before submitting the relevant documents).
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 authority on the basis of a tax application submitted by the taxpayer and a document of the relevant state body confirming the legality of the refund.
The refund of the amount of the state fee to the taxpayer, in whose favor the court decision on the collection of the state fee from the state institution, which is a party to the case, is made by the state revenue authority on the basis of a tax application submitted by the taxpayer and a court decision that has entered into force.
The refund of the overpaid amount of the state fee is made by the state revenue authority within five working days from the date of filing a tax refund application.
At the same time, documents for the refund of the overpaid amount of state duty must be submitted to the state revenue authority before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.
Due to the fact that legally significant actions and the issuance of documents for which the state fee is paid are carried out by authorized state bodies, as well as due to the fact that the payment document does not reflect detailed information about the payment, in order to refund the state fee in case of refusal of persons who paid the state fee from committing a legally significant actions or from receiving a document to contacting the body performing this legally significant action, It is required to provide supporting documents from authorized government agencies.
The state fee is not refunded in cases of refusal of the plaintiff from the claim, reduction of the plaintiff's claims, cancellation of the court order.
Check out other explanatory letters from the SRC at the link: https://www.gov.kz/memleket/entities/kgd/activities/directions?lang=ru
Department of State Bodies for the district of Beimbet Mailin