Overpayment is an overpaid amount of tax to the budget.
An overpaid (collected) amount of tax (excluding VAT), payment to the budget, penalty interest is the positive difference between the amount paid (collected) to the budget (minus the credited and returned) and the calculated, accrued (minus the reduced) amounts for this type of tax ( excluding VAT), payment to the budget, penalties on the date of offset and (or) refund.
An excessively (erroneously) paid amount of tax (excluding VAT), payment, penalty interest is calculated taking into account the calculations for this type of tax, payment, penalty interest during the limitation period.
The overpaid amount of tax, payment to the budget, is subject to offset and refund if the positive balance formed in the personal account as of the date of offset and refund of this tax, payment, penalty is greater and equal to the total amount paid for the previous three years within the amount paid for the previous three calendar years. In this case, the offset and refund of overpaid amounts of tax, payment, penalty interest is made according to personal accounts from the account of the calculated, accrued (reduced) paid, offset, refunded amounts with cumulative results starting from the first date of opening personal accounts for tax payment for which a tax application is submitted to carry out a set-off and return.
Any taxpayer may have a situation when taxes have been paid more than assessed. This may happen due to errors in calculations, declarations or errors in payment, or during the year advance payments were paid, for the year these advance payments exceeded the tax payable.
In accordance with Article 102 of the Tax Code, the overpaid (collected) amount of tax payment to the budget is offset without the taxpayer's application: against tax obligations to pay the calculated amounts of taxes and payments to the budget; on account of repayment of arrears on other types of taxes and payments to the budget; on account of the repayment of interest; to pay off fines for a certain type of tax, payment for which the overpaid amount was formed, and for other types of tax or payments to the budget.
An overpayment may arise regardless of the tax regime under which the taxpayer operates. The overpayment can be found through the taxpayer's office. The overpayment can be offset against forthcoming payments or choose a credit for other taxes. To refund the overpayment, taxpayers need to submit an application for a refund through the Taxpayer's Office and the State Corporation, through the “Electronic Government” Web portal on the egov.kz website. To offset and return overpaid (collected) amounts of taxes, payments to the budget and penalties to the state revenue authority at the place of maintaining personal accounts, and for payments on which personal accounts are not kept at the place of payment of payments, a tax statement is provided according to Appendix 15 "Carrying out offset and ( or) refund of taxes, payments to the budget, customs payments, penalties, interest and fines "(Appendix 15 to the order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160).
The term of the overpayment is important for the return. The limitation period from 2020 is 3 years. If the overpayment was formed for more than three years, the amount of the overpayment is non-offset and refundable.
Administration of State Revenues for Beimbet Mailin District