The State Revenue Committee spoke in detail about the cases in which and how it is possible to refund the state duty from the budget. Taxpayers who paid the state duty by mistake or refused to take a legal action can count on a refund.
The state duty is a payment to the budget collected for the performance of legally significant actions, including those related to the issuance of documents (their copies, duplicates) by authorized state bodies or officials.
The return of the state duty is regulated by the 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.
Overpaid stamp duty
The paid amounts of the state duty are recognized as excessively paid - subject to confirmation by the relevant authorized state body through an electronic database or on paper of the fact that he did not take actions for the implementation of which the payment of the state duty is required. The fact of failure to take actions may be the refusal of the taxpayer to take actions before the submission of the relevant documents.
The overpaid amount of the state duty is returned by the tax authority on the basis of the application submitted by the taxpayer and the document of the relevant state authority confirming the legitimacy of the return.
The refund is made by the tax authority at the place of its payment to the bank account of the taxpayer within five working days from the date of filing the tax refund application.
Wrongly paid stamp duty
An erroneously paid amount of the state fee is an amount in the transfer of which any of the following errors was made:
1) in the payment document: the identification number of the taxpayer is incorrectly indicated; the identification number of the tax authority is incorrectly indicated; the text purpose of the payment does not match the code of the purpose of the payment or the code of the budget classification of income;
2) erroneous execution by a second-tier bank or an organization carrying out certain types of banking operations of a payment document of a taxpayer;
3) the payment has been made to a tax authority where the taxpayer who sends the money is not registered;
4) the taxpayer - the sender of money is not the payer of the state duty.
The return of the erroneously paid amount of the state fee is provided 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 reasons for the occurrence of the erroneously paid amount of state duty in the event that an error is discovered.
The refund is made within five working days from the date of: submission of the taxpayer's tax application, the application of the second-tier bank; receipt of the erroneously paid amount of state duty.
Thus, in order to return the overpaid / erroneously paid amount of the state fee, you should contact the state revenue authority at the place of payment with the provision of a tax application in the prescribed form (Appendix No. 15 to the Order of the Ministry of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160) and a supporting document from the state body to which the documents were submitted, which are the basis for the return.
Also, a tax application for a refund of an overly / erroneously paid amount of the state fee can be sent electronically through the SRC web application "Taxpayer's Cabinet", the portal egov.kz, the mobile application "e-Salyq Azamat" with the attachment of a supporting document.
State Revenue Office for Beimbet Mailin District