Set-offs and refunds

You can obtain a service via the Portal:

Using EDS:

1. Click the Order Online button and log in to the website knp.kgd.gov.kz.
2. Select the required category.
3. Complete the application and sign it by EDS (electronic digital signature).

You can obtain a service via the Portal:

Using EDS:

1. Click the Order Online button and log in to the website knp.kgd.gov.kz.
2. Select the required category.
3. Complete the application and sign it by EDS (electronic digital signature).

Required documents to be submitted to Service Provider:

1. An application for offset and (or) refund of taxes, budget payments, customs duties, penalties, interest and fines.

2. A court order or decision of a higher authorized body (official) that has entered into legal force that provide cancelled or reduced amount of a fine due to its unlawful imposition - for refund of the unlawfully imposed fine paid amount for offences of law in the field of taxation, the law of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance due to its cancellation or reduction in amount.
3. A document issued by relevant registration authority certifying the failure of the service recipient to submit documents for performing registration actions – for refund or offset of registration fees paid to the budget.
4. A document issued by state forest owners confirming the non-use of a logging permit or forest use permit – for refund or offset of the amount of payment for forest use paid.
5. A document from relevant authority, which is the basis for its refund – for refund of the amount of state duty paid to the budget.
6. A court decision that has entered into legal force – to refund the amount of the state fee to the payer in whose favor the court decision was made on reimbursement of state fee from the state institution that is a party to the case.
7. A payment document certifying the tax payment, payment to the budget, penalty and fine, and a court decision that has entered into legal force – for refund of the paid tax amount, payment to the budget, penalty and fine because of cancellation of e-auctions results by a court decision.

The tax statement is submitted to the service provider:

1) in which the taxpayer’s bank account contains an overpaid amount – for the offset, refund of the overpaid amount of tax, payment to the budget and penalties;
2) in which an erroneous payment of tax or payment to the budget was made - for offsetting or refunding the erroneously paid amount of tax or payment to the budget;
3) in which the bank account contains the amount of the fine subject to refund - to refund the paid amount of an unlawfully imposed fine for offences in the field of taxation, legislation of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance, as well as an overpaid amount.

Required documents to be submitted to Service Provider:

1. An application for offset and (or) refund of taxes, budget payments, customs duties, penalties, interest and fines.

2. A court order or decision of a higher authorized body (official) that has entered into legal force that provide cancelled or reduced amount of a fine due to its unlawful imposition - for refund of the unlawfully imposed fine paid amount for offences of law in the field of taxation, the law of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance due to its cancellation or reduction in amount.
3. A document issued by relevant registration authority certifying the failure of the service recipient to submit documents for performing registration actions – for refund or offset of registration fees paid to the budget.
4. A document issued by state forest owners confirming the non-use of a logging permit or forest use permit – for refund or offset of the amount of payment for forest use paid.
5. A document from relevant authority, which is the basis for its refund – for refund of the amount of state duty paid to the budget.
6. A court decision that has entered into legal force – to refund the amount of the state fee to the payer in whose favor the court decision was made on reimbursement of state fee from the state institution that is a party to the case.
7. A payment document certifying the tax payment, payment to the budget, penalty and fine, and a court decision that has entered into legal force – for refund of the paid tax amount, payment to the budget, penalty and fine because of cancellation of e-auctions results by a court decision.

The tax statement is submitted to the service provider:

1) in which the taxpayer’s bank account contains an overpaid amount – for the offset, refund of the overpaid amount of tax, payment to the budget and penalties;
2) in which an erroneous payment of tax or payment to the budget was made - for offsetting or refunding the erroneously paid amount of tax or payment to the budget;
3) in which the bank account contains the amount of the fine subject to refund - to refund the paid amount of an unlawfully imposed fine for offences in the field of taxation, legislation of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance, as well as an overpaid amount.

The grounds for rejecting to provide the public service to the service recipient are the following cases:

1) the offset:

• of the overpaid (collected) amount of tax, payment to the budget, penalty to pay off the tax arrears of another taxpayer, except for the offset between a legal entity and its structural subdivision;
• the amount of state duty paid;

2) the offset and refund:

• the amount of the fee paid for the passage of motor vehicles through the territory of the Republic of Kazakhstan, consular fees, fees for:
• use of land plots, provision by the state of a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or extraction of solid minerals, use of wildlife, use of specially protected natural areas, with the exception of cases of erroneous payment of such amounts;
• from the overpaid amount of excise taxes for excisable goods subject to marking with accounting and control stamps, with the exception of cases of termination of the taxpayer's activity in the production of such goods and the return of previously received accounting and control stamps to the state revenue authority under an acceptance transfer certificate;
• from the overpaid (collected) amount of tax, fees for the use of land plots, the use of surface water resources, the negative impact on the environment - in the event of an extension of the deadline for submitting tax reports on such taxes and fees until the date of their submission;
• the paid amount of the signature bonus, except in the case of recognition of the auction as invalid due to a violation of the rules for its conduct established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, which affected the determination of the winner of the auction;
• the expire of the limitation period;
• the absence of overpaid tax, payment to the budget, or penalties;
• on the taxpayer’s appeal of the notification of the tax audit results, notification of the results of the consideration of the taxpayer’s (tax agent’s) complaint against the notification of the tax audit results;
• on the presence of grounds provided for in paragraph 2 of Article 19-1 of the Law of the Republic of Kazakhstan “On Public Services”.

• appeal;
• initiative of an administrative body or official.

 General requirements for the appeal

The appeal submitted in hard copy or electronic form shall indicate:

• Full name, IIN, postal address of a natural person, BIN of a legal entity;
• name of administrative body, official to whom the appeal is submitted;
• the essence of an appeal;
• date of filing an appeal;
• signature of the applicant or his representative;
• other information provided for by legislation of the Republic of Kazakhstan.

If the administrative procedure is on a paid basis, the applicant must submit a document confirming the payment.

Source: Administrative Procedural Code of Republic of Kazakhstan,
The Law of the RK "On Public services"