The return of the state duty is regulated by articles of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) and the Rules for maintaining personal accounts approved by order of the Minister of Finance of the Republic of Kazakhstan dated February 27, 2018 No. 306.
In accordance with paragraph 1 of Article 101 of the Tax Code, the paid amounts of the state duty are recognized as overpaid - subject to confirmation by the relevant authorized state body through an electronic database and (or) on paper that he did not perform actions (including as a result of the taxpayer's refusal to take actions before submission of the relevant documents), for the implementation of which the payment of a state fee is required.
According to paragraph 3 of Article 108 of the Tax Code, the refund of the overpaid amount of the state duty is made by the tax authority on the basis of the tax application submitted by the taxpayer and the document of the relevant state authority confirming the legality of the refund.
The overpaid amount of the state duty shall be refunded by the tax authority at the place of its payment to the taxpayer's bank account from the corresponding budget classification code to which the amount of the state duty was credited, within five working days from the date of filing a tax application for a refund.
According to paragraph 1 of Article 103 of the Tax Code, the mistakenly paid amount of the state fee is the amount, when transferring which any of the following errors were made:
1) in the payment document:
- the taxpayer identification number is incorrect;
- instead of the identification number of the tax authority at the location of which the amount of the state duty is payable, the identification number of another tax authority is indicated;
- the textual purpose of the payment does not correspond to the code of the purpose of the payment and (or) the code of the budgetary classification of income;
2) erroneous execution by a second-tier bank or an organization performing certain types of banking operations of a taxpayer's payment document;
3) the payment was made to a tax authority in which the taxpayer - the sender of the money is not registered;
4) the taxpayer - the sender of the money is not the payer of the state duty.
Clauses 2 and 3 of Article 103 of the Tax Code provide for the return of an erroneously paid amount of state duty for:
1) tax application of the taxpayer;
2) an application from a second-tier bank or an organization carrying out certain types of banking operations;
3) a protocol drawn up by the tax authority on the causes of the erroneously paid amount of the state duty in case of revealing the fact of an error, within five working days from the date:
- submission of a tax application of a taxpayer, an application of a second-tier bank;
- receipt of the mistakenly paid amount of the state fee.
Thus, in order to return the excessive / erroneously paid amount of the state fee, you should contact the state revenue authority at the place of payment with the provision of:
- tax application in the form, according to Appendix No. 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160;
- a confirming document from the authorized state body, to which the documents were submitted, which are the basis for the return.
Also, a tax application for a refund of an excessively / erroneously paid amount of state duty can be sent electronically through the web application of the State Revenue Committee "Taxpayer's Office", the portal of "electronic government" (egov.kz), Tax wallet of the mobile application "eSalyq Azamat" with by attaching a supporting document.