The procedure for offsetting or refunding taxes and payments to the budget

One of the public services provided by the state revenue authorities is "Carrying out offsets and refunds of taxes, payments to the budget, penalties, fines."

Offsetting is an operation by the state revenue authority to transfer excessively or erroneously paid amounts to the budget to pay off other tax obligations. Refund is an operation to refund excessively or erroneously paid amounts to the budget to the taxpayer's bank account.

        In practice, there are cases when a taxpayer has paid more than the declared tax liability. In this case, the taxpayer has the right to submit a Tax Application for offsetting and (or) refunding taxes, payments to the budget, customs duties, penalties, interest and fines (hereinafter referred to as the Tax Application) to the state revenue authority where the payment was made, which in turn executes this tax application within five working days.

The refund of the overpaid amount of tax, payment to the budget, penalty is made to the taxpayer's bank account in the absence of tax arrears to the budget.

It should be noted that upon refund of the paid state duty, a Tax statement is provided with the attachment of the document of the authorized state body, which is the basis for the refund. A payment document is not required. The refund is made to the payer's bank account within three years from the date of crediting the amount of the state fee to the budget.

The tax application is submitted through the Taxpayer's Office, as well as through http://egov .kz if there is an EDS.

       

For payments to the budget for which personal accounts are not maintained, the taxpayer submits documents to the authorized state body. Further, the authorized state body sends to the state revenue body an Opinion on offsetting or refunding the specified amounts. According to the conclusion, the state revenue authority carries out a set-off or refund to the taxpayer's bank account.

We also inform you that information on the provision of public services can be found on the website of the State Duma of East Kazakhstan Region at: https://vko.kgd.gov.kz , as well as by calling the call center at 1414.