The amount of tax, payment to the budget, or penalty paid by mistake is the amount that was transferred with any of the following errors::
1) in the payment document:
the taxpayer identification number is specified incorrectly: instead of the identification number of the tax authority at the location of which the amount of tax and payment to the budget, penalties, is subject to payment, the identification number of another tax authority is specified;
the text purpose of the payment does not correspond to the code of the purpose of the payment and /or the code of the budget classification of income;
2) erroneous execution of a taxpayer's payment document by a second-tier bank or an organization performing certain types of banking operations;
3) the payment is made to the tax authority, in which the taxpayer-sender of the money is not registered;
4) the taxpayer-the sender of the money is not a payer of this type of tax or payment to the budget, penalties.
Offset, refund of the wrongly paid amount of tax, payment to the budget, penalties are made according to:
1) the taxpayer's tax application;
2) an application of a second-tier bank or an organization that performs certain types of banking operations (hereinafter, for the purposes of this article, an application of a second-tier bank);
3) a report drawn up by the tax authority on the reasons for the occurrence of an erroneous tax amount, payment to the budget, or penalty fee in case of detection of an error.
The offset, refund of the wrongly paid amount of tax, payment to the budget, and penalties are made within five working days from the date of payment.:
submission of a taxpayer's tax application, a second-tier bank's application;
receipts of the wrongly paid amount of tax, payment to the budget, and penalties.
The taxpayer's tax application, the application of the second-tier bank, is submitted to the tax authority, which keeps records of the wrongly paid amount of tax, payment to the budget, and penalties.
If the tax authority confirms the existence of one of the errors specified in paragraph 1 of this article, such tax authority:
1) sets off the amount mistakenly paid to the appropriate budget classification code and /or to the appropriate tax authority;
2) makes a refund to the taxpayer's bank account.
In cases of erroneous execution by a second-tier bank or an organization performing certain types of banking operations of a taxpayer's payment document, which led to a repeated transfer of the amount of tax, payment to the budget, or penalty on the same payment document, the tax authority, at the request of the second-tier bank, returns the amount mistakenly paid upon confirmation of the error:
in the case of debiting money from a bank account or making a payment through ATMs - to the taxpayer's bank account;
in the case of depositing money to a second-tier bank in cash or making a payment via electronic terminals-to the bank account of a second-tier bank.
If the tax authorities do not confirm the existence of errors, such a tax authority sends a written message to the taxpayer about the failure to confirm the error.
Department of State Revenue for the city of Kostanay