If the presence of an excessively (mistakenly) paid amount of tax, payment to the budget and penalties is detected, such amounts are subject to offset to other CBC, or return to the current account.
Overpaid amount of tax, payment to the budget, penalty, is the positive difference between the amount paid to the budget and the calculated, accrued amounts by type of tax, payment to the budget, penalty on the date of offset.
The taxpayer (tax agent) has the right to demand a set-off and (or) refund of taxes and payments to the budget, penalties during the limitation period. The term of the claim is three years, with the exception of the category of taxpayers subject to tax monitoring and operating in accordance with the subsoil use contract, for which it is five years.
A calendar year is used to calculate an excessively (erroneously) paid amount.
The tax authority shall set off and refund the excessively paid (recovered) amount of tax, payment to the budget, and penalties within five working days .
For the return of the state fee, the limitation period is also three years from the date of its payment.
Carrying out the refund of overpaid amounts for payments administered by authorized state bodies.
For payments from the budget, for which personal accounts in the state revenue bodies are not maintained and are administered by other authorized state bodies, it is possible to return without providing additional documents issued by the relevant authorized body confirming the failure of their actions.
The refund is provided based on the data of the electronic database (on the basis of the payment gateway of the "electronic government").
This rule came into force on January 1, 2021.
Head of the Department of Internal Affairs for the Karasu district M.Beisenov