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Refund of excessively (erroneously) paid social contributions and (or) penalties for untimely and (or) incomplete payment of social contributions

Как получить услугу

Online

Individual entrepreneurs

You can obtain a service via the Portal:

Using EDS:

1. Log in to the portal or register

2. Click on "Request online" button

3. Fill all sections of e-request

4. Sign a request with digital signature

5. In personal account ("History of obtained services") familiarize with notification on your request processing status, which will be sent within the stated period.

Online

Legal entities

You can obtain a service via the Portal:

Using EDS:

1. Log in to the portal or register

2. Click on "Request online" button

3. Fill all sections of e-request

4. Sign a request with digital signature

5. In personal account ("History of obtained services") familiarize with notification on your request processing status, which will be sent within the stated period.

Servise provider

Individual entrepreneurs

Documents required for submission to "Government for Citizens" Public Corporation":

Aplication.
Copies of a document confirming the commencement/termination of employment of a participant in the compulsory social insurance system shall be attached in the case referred to in subclause 2) of Clause 3 of the Rules.
Copies of the simplified declaration for small businesses (form 910.00) in the form approved by the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan "On Approval of Tax Reporting Forms and Rules for Their Drafting" as of January 20, 2020 No. 39 for the period of refund of social contributions and (or) penalties for untimely and (or) incomplete payment of social contributions shall be attached in cases specified in subclauses 5) or 6) of Clause 3 of the Rules.

In the absence of the document specified in subclause2), an extract from the taxpayer's personal account on the status of settlements with the budget, as well as on social payments issued by state revenue authorities, in accordance with Appendix 19 to the Rules for Maintaining Personal Accounts approved by the Order No. 306 of the Minister of Finance of the Republic of Kazakhstan as of February 27, 2018 (registered in the State Register of Regulatory Legal Acts under No. 16601) shall be attached (hereinafter - Extract from the taxpayer's personal account)

In cases specified in subclauses 5) or 6) of Clause 3 of the Rules, copies of patent value calculation in the form (form 911.00) approved by the Order for the period of refund of social contributions and (or) penalties for untimely and (or) incomplete payment of social contributions shall be attached.

In the absence of the document specified in subclause 3), an extract from the taxpayer's personal account shall be attached.

Servise provider

Legal entities

Documents required for submission to "Government for Citizens" Public Corporation":

Aplication.
Copies of a document confirming the commencement/termination of employment of a participant in the compulsory social insurance system shall be attached in the case referred to in subclause 2) of Clause 3 of the Rules.
Copies of the simplified declaration for small businesses (form 910.00) in the form approved by the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan "On Approval of Tax Reporting Forms and Rules for Their Drafting" as of January 20, 2020 No. 39 for the period of refund of social contributions and (or) penalties for untimely and (or) incomplete payment of social contributions shall be attached in cases specified in subclauses 5) or 6) of Clause 3 of the Rules.

In cases specified in subclauses 5) or 6) of Clause 3 of the Rules, copies of patent value calculation in the form (form 911.00) approved by the Order for the period of refund of social contributions and (or) penalties for untimely and (or) incomplete payment of social contributions shall be attached.

In the absence of the document specified in subclause 3), an extract from the taxpayer's personal account shall be attached.

Результат оказания услуги

Notification of the refund of over (erroneously) paid social deductions and (or) fees for late and (or) incomplete payment of social deductions, or a reasoned rejection to refund over (erroneously) paid social deductions and (or) fees for late and (or) incomplete payment of social deductions.

Часто задаваемые вопросы

Grounds for rejection to provide the public service established by laws of the Republic of Kazakhstan

1) social deductions and fees specified in the service recipient's application for the refund of over (erroneously) paid social deductions and (or) fees for late and (or) incomplete payment of social deductions, are subject to mandatory payment to the Fund in accordance with paragraph four of clause 1 and paragraph four of clause 2 of Article 245, with paragraph one of clause 1 of Article 256 of the Social Code of the Republic of Kazakhstan;
2) the amounts of over (erroneously) paid social deductions are calculated for the period that was taken into account for the assignment of the social payment, with the exception of the amounts of over (erroneously) paid social deductions not taken into account when calculating the amount of social payments in accordance with clause 4 of Article 78, clause 4 of Article 85, clause 4 of Article 118, clause 2 of Article 181, clause 3 of Article 240 of the Social Code of the Republic of Kazakhstan;
3) the documents submitted by the service recipient to receive the public service and/or data (information) contained therein are found to be inaccurate;
4) the service recipient and/or submitted materials, objects, data, and information required for the public service provision do not comply with the requirements established by the regulatory legal acts of the Republic of Kazakhstan;
5) the service recipient is subject to a final and binding court decision (sentence) prohibiting the activity or certain activity types requiring the receipt of a particular public service;
6) the service recipient is subject to a final and binding court decision depriving the service recipient of a special right related to the public service receipt;
7) the service recipient does not consent to access sensitive personal data required to refund overpaid (erroneously paid) social deductions and/or fees for late and/or incomplete payment of social deductions.

Grounds for institution of an administrative procedure

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.

Receipt, registration, withdrawal and revoke of an appeal

! It is barred to reject the receipt of an appeal.

Once the appeal is submitted, the applicant is issued a receipt containing a unique number, indicating the date and time, last name and initials, and the position of the person who received the appeal.
In the case of non-compliance with the requirements established by Article 63 Code, the administrative body and the official shall indicate to the applicant the requirements the appeal does not comply with, and set a reasonable time limit for bringing it into compliance with the requirements.
Before a decision is made on the administrative case, the applicant may withdraw the appeal on the basis of his written application.

Referring the appeal to an authorized administrative body and official

An appeal received by an administrative body and official whose authority does not include the consideration of this appeal, within no later than 3 working days from the date of its receipt shall refer it to the authorized administrative body and official, with simultaneous notification of the participant in the administrative procedure.

Timeframe of administrative procedure that is under institution on the basis of an appeal

The timeframe of administrative procedure is 15 working days from the date of receipt of an appeal.

! The laws may set the other timeframe for consideration of appeals (For example, according to the Law “On Access to Information” a reply to a written enquiry is provided within fifteen calendar days from the date of receipt of the information by the owner).

The period of administrative procedure may be extended by a reasoned decision of the head of the administrative body for not more than 2 months, consistently the participant in the administrative procedure is notified within 3 working days from the date of extension.

Complaints procedure

A participant in the administrative procedure has the right to file a complaint the administrative action (inaction) related to the adoption of an administrative act.

If an administrative body and official within the timeframe has not adopted an administrative act or committed an administrative action, then commencing from the date of expiry it is considered that the administrative body and official rejected to adopt the administrative act or commit the administrative action.

The complaint is submitted to the administrative body and official whose administrative act and administrative action (inaction) is being appealed.

An appeal to the court is allowed after a pre-trial appeal. If the law provides for the possibility of going to court without the need to appeal to a higher authority, the administrative act, administrative action (inaction) of the administrative body and official is being disputed, along with the revoke, submit to the court a reasoned position of the head of the higher administrative body and official.

! The Administrative Procedure Code not always rules the procedure of complaint; the industry laws may contain statutes indicating the appeal of the decision in the court, without pre-trial appeal.

Deadline for filing a complaint

A complaint against an administrative act, administrative action (inaction) is submitted to the administrative body and official no later than 3 months from the day when the participant in the administrative procedure became aware of the adoption of the administrative act or the commitment of an administrative action (inaction).
If the deadline is missed for a good reason, at the request of the participant in the administrative procedure, it may be renewed by the body considering the complaint.
Missing the deadline for submitting the complaint is not a basis for rejection to receive the complaint by the body considering the complaint.

! Other laws may establish a special procedure and deadlines for appealing the decisions.

The period for consideration of the complaint is 5 working days from the date of receipt of the complaint.

! Other laws may establish a different period for appealing the decisions of administrative bodies.

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

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Полное название

Refund of excessively (erroneously) paid social contributions and (or) penalties for untimely and (or) incomplete payment of social contributions

Получатели услуги

Individual entrepreneurs

Legal entities

Individual entrepreneurs

Legal entities