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On the procedure for offsetting and refunding excessively and erroneously paid amounts of taxes, payments to the budget, penalties and fines 03.07.2026
The Department of State Revenue of the Mangystau region informs taxpayers about the procedure for offsetting and refunding excessively and erroneously paid amounts of taxes, payments to the budget, penalties and fines.In accordance with Paragraph 1 of Chapter 10 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), taxpayers have the right to offset or refund overpaid amounts of taxes, payments to the budget and penalties. What is considered an overpaid amount? According to Article 120 of the Tax Code, an overpaid amount of tax, payment to the budget, or penalties is a positive difference between the amount paid to the budget and the calculated, accrued amounts for this type of tax, payment to the budget, penalties, as well as amounts offset against the payment of another tax, payment to the budget, penalties, and returned to the taxpayer. the date of the offset and/or refund. In what cases is a set-off made? The overpaid amount of tax, payment to the budget and penalties on the taxpayer's tax statement are offset against:1) upcoming payments for the relevant type of tax and (or) payment to the budget specified in such an application, in the absence of tax arrears from the taxpayer and (or) the structural subdivision of such taxpayer;2) repayment of tax arrears for the relevant type of tax and (or) payment to the budget specified in such an application:the structural unit of such a taxpayer;a legal entity - if the taxpayer is a structural subdivision of such a legal entity. How do I apply for a set-off or refund? Offsetting or refund is made on the basis of a taxpayer's tax statement. The application is submitted electronically via the Taxpayer's Office web application, the Electronic Government portal (egov.kz ), eGov mobile, mobile application e-salyq azamat tax wallet (for individuals) to the state revenue authority at the place of payment. The refund of the amount of tax paid and (or) overpaid, payment to the budget (with the exception of taxes and payments to the budget that are not refundable), penalties and fines is made by the tax authority by transferring to the taxpayer's bank account specified in such application. The timing of the offset and refund. Offsetting and refund of the excessively/erroneously paid amount of taxes, payments to the budget, fines, and penalties is carried out within 5 (five) business days from the date of receipt of the taxpayer's tax statement.The procedure and terms for setting off and (or) refunding are regulated by the Rules for Maintaining Personal Accounts approved by Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637 "Rules for maintaining a taxpayer's (Tax Agent's) Personal Account". Features of the refund of the paid amounts of state duty The overpaid amount of the state fee is subject to refund upon submission of documents for refund within three years from the date of payment of such amount of the state fee to the budget. The refund of the state duty is carried out on the basis of a tax statement and a document from the relevant government agency confirming the legality of the refund at the place of payment of the state duty. The grounds for the refund of the state duty are determined by Article 120 of the Tax Code of the Republic of Kazakhstan. Recommendations to taxpayers, the State revenue authorities recommend: regularly checking personal accounts; checking the correctness of details when paying taxes and payments; timely submitting applications for offsetting or refunding overpayments; using electronic services to promptly receive government services.Dear taxpayers, If you have any questions about setting off or refunding overpaid amounts, you can contact the state revenue authorities at the place of registration or use the electronic services of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. Timely reconciliation of calculations with the budget will avoid overpayment and ensure the correct fulfillment of tax obligations. Aliya Asenova, Chief Specialist of the Accounting and Personal Account Management Department of the State Revenue Department for the Mangystau region (Unofficial translation)Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1241571?lang=ru
Reception hosted by the British Embassy in Kazakhstan 03.07.2026
On June 15, 2026, Ambassador-at-Large – Head of the Representative Office of the Ministry of Foreign Affairs of the Republic of Kazakhstan in Almaty Zhanibek Abdrashov participated and delivered a congratulatory speech at a reception on the occasion of the Birthday of King Charles III, organized by the British Embassy in Kazakhstan. In his speech, Zh. Abdrashov noted the high level of Kazakhstan–United Kingdom relations, highlighting active political dialogue, strengthening of cultural and humanitarian cooperation, as well as the importance of trade, economic, and investment ties. In conclusion, the diplomat expressed confidence in the further deepening of friendly and mutually beneficial cooperation between Kazakhstan and the United Kingdom.Source : https://www.gov.kz/memleket/entities/mfa-almaty/press/news/details/1241501?lang=ru
Convenient Online Services for Citizens and Businesses on the SRC Portal 03.07.2026
       The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan continues to expand its digital services, providing citizens and businesses with convenient online access to public services and essential information.       Through the SRC Portal at portal.kgd.gov.kz, users can access a wide range of electronic services without visiting state revenue offices.       Verification Services      - Taxpayer search;      - Counterparty information;      - Search for non-compliant taxpayers;      - VAT payer information search;      - Search for taxpayers involved in transactions conducted without the actual performance of work, provision of services, or shipment of goods;      - Search for returned notifications;      - List of candidates admitted to the qualification examination;      - Search for announcements;     - Search for documents confirming residency in the Republic of Kazakhstan;      - Search for taxpayers undergoing liquidation;       - List of persons authorized to act as Administrators;       - List of legal entities and individual entrepreneurs for whom a court ruling on termination of a rehabilitation procedure has entered into legal force;      - Verification of the authenticity of excise stamps on alcoholic products;      - Search for taxpayers deregistered by internal affairs authorities;      - List of debtors for whom court decisions on bankruptcy recognition or application of rehabilitation procedures have entered into legal force;      - Cash register registration verification ;      - Tax regime verification;      - Information on suspension, extension, and resumption of tax reporting submission.       Tax and Debt Services       - Information on outstanding tax liabilities;      - Online payment of taxes and other budget payments;      - Upcoming payments and outstanding liabilities of individuals.       Support Services        - Online queue booking;       - Calculators for penalties, vehicle tax, individual income tax, and approximate customs duty calculations;       - Frequently Asked Questions on the Tax Code.       For taxpayers’ convenience, the SRC Portal also provides up-to-date tax reporting forms and tax application forms required for obtaining public services and fulfilling tax obligations.      In addition, to improve service quality and ensure prompt feedback, QR codes are available on the SRC Portal pages for evaluating service performance and submitting suggestions for improvement. Users can leave feedback, report difficulties encountered, and submit proposals aimed at enhancing the activities of the state revenue authorities.      The State Revenue Committee encourages citizens and business representatives to actively use the digital capabilities of the SRC Portal, which provide fast, convenient, and transparent access to public services and digital tools. Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1241485?lang=ru
Motor Vehicle Tax 03.07.2026
The procedure for calculating transport tax has been changed for passenger vehicles that have been in operation for more than 10 years. A correction coefficient of 0.7 is applied to vehicles older than 10 years, and a coefficient of 0.5 is applied to vehicles older than 20 years.Peasant and farm enterprises are exempt from paying transport tax on one passenger motor vehicle equipped with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid permanent partition (pickup trucks), per peasant or farm enterprise.The provision classifying vehicle categories based on vehicle type (pickups, SUVs, limousines, vans) has been abolished. The vehicle category is now determined according to the driver's license category required to operate the vehicle (A, B, C, D).Tax rates for passenger vehicles with an engine capacity exceeding 3,000 cubic centimeters, manufactured (produced or assembled) in the Republic of Kazakhstan after December 31, 2013, or imported into the territory of the Republic of Kazakhstan after December 31, 2013, have been abolished.The requirement for legal entities to submit calculations of current transport tax payments (tax reporting) has been removed. Taxpayers will now submit only an annual tax declaration and make the corresponding tax payment based on the annual results.Department of State Revenue for Zhambyl RegionNon-Tax Payments Administration   Source : https://www.gov.kz/memleket/entities/kgd-zhambyl/press/news/details/1241474?lang=ru
A meeting of the Chairman of the SRC with citizens and the business community took place in East Kazakhstan region 03.07.2026
On June 15, 2026, Zhandos Duisembiev, Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, held an open meeting with residents of the East Kazakhstan region in Ust-Kamenogorsk.The event was organized within the framework of implementing the "Listening State" concept. It was aimed at fostering an open dialogue among government agencies, citizens, and the regional business community.During the meeting, the SRC Chairman briefed participants on the core areas of focus within the state revenue authorities, initiatives to refine tax and customs administration, as well as the progressive measures being taken to digitalize public services and develop advanced information systems.Today, our mission extends beyond merely ensuring full budget revenues; it is equally focused on establishing the most supportive and seamless conditions for citizens and businesses alike. Every reform currently underway across the tax and customs sectors is explicitly designed to simplify administrative procedures, enhance transparency, and elevate the overall quality of public services, highlighted Zhandos Duisembiev.Special attention was paid to recent amendments to tax and customs legislation, initiatives to enhance the quality and accessibility of public services, and efforts to create a favorable business environment, supporting compliant taxpayers and further advancing a service-oriented model of interaction with the public and the business community.The meeting was conducted in an open-dialogue format. Regional residents, business leaders, representatives of public associations, and members of the expert community had the opportunity to raise pressing questions, voice constructive proposals to improve tax and customs administration, and discuss topical issues arising from their interactions with the state revenue authorities."Direct feedback is absolutely vital to our work. It is this open dialogue that allows us to deeply understand the needs of both citizens and entrepreneurs, respond to emerging challenges without delay, and collaboratively develop solutions that drive regional economic growth while elevating the standards of our public services, said the SRC Chairman.After the meeting, Zhandos Duisembiev answered all the questions received and held a personal reception for citizens.Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1241463?lang=ru
Society More
On the procedure for offsetting and refunding excessively and erroneously paid amounts of taxes, payments to the budget, penalties and fines 03.07.2026
The Department of State Revenue of the Mangystau region informs taxpayers about the procedure for offsetting and refunding excessively and erroneously paid amounts of taxes, payments to the budget, penalties and fines.In accordance with Paragraph 1 of Chapter 10 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), taxpayers have the right to offset or refund overpaid amounts of taxes, payments to the budget and penalties. What is considered an overpaid amount? According to Article 120 of the Tax Code, an overpaid amount of tax, payment to the budget, or penalties is a positive difference between the amount paid to the budget and the calculated, accrued amounts for this type of tax, payment to the budget, penalties, as well as amounts offset against the payment of another tax, payment to the budget, penalties, and returned to the taxpayer. the date of the offset and/or refund. In what cases is a set-off made? The overpaid amount of tax, payment to the budget and penalties on the taxpayer's tax statement are offset against:1) upcoming payments for the relevant type of tax and (or) payment to the budget specified in such an application, in the absence of tax arrears from the taxpayer and (or) the structural subdivision of such taxpayer;2) repayment of tax arrears for the relevant type of tax and (or) payment to the budget specified in such an application:the structural unit of such a taxpayer;a legal entity - if the taxpayer is a structural subdivision of such a legal entity. How do I apply for a set-off or refund? Offsetting or refund is made on the basis of a taxpayer's tax statement. The application is submitted electronically via the Taxpayer's Office web application, the Electronic Government portal (egov.kz ), eGov mobile, mobile application e-salyq azamat tax wallet (for individuals) to the state revenue authority at the place of payment. The refund of the amount of tax paid and (or) overpaid, payment to the budget (with the exception of taxes and payments to the budget that are not refundable), penalties and fines is made by the tax authority by transferring to the taxpayer's bank account specified in such application. The timing of the offset and refund. Offsetting and refund of the excessively/erroneously paid amount of taxes, payments to the budget, fines, and penalties is carried out within 5 (five) business days from the date of receipt of the taxpayer's tax statement.The procedure and terms for setting off and (or) refunding are regulated by the Rules for Maintaining Personal Accounts approved by Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637 "Rules for maintaining a taxpayer's (Tax Agent's) Personal Account". Features of the refund of the paid amounts of state duty The overpaid amount of the state fee is subject to refund upon submission of documents for refund within three years from the date of payment of such amount of the state fee to the budget. The refund of the state duty is carried out on the basis of a tax statement and a document from the relevant government agency confirming the legality of the refund at the place of payment of the state duty. The grounds for the refund of the state duty are determined by Article 120 of the Tax Code of the Republic of Kazakhstan. Recommendations to taxpayers, the State revenue authorities recommend: regularly checking personal accounts; checking the correctness of details when paying taxes and payments; timely submitting applications for offsetting or refunding overpayments; using electronic services to promptly receive government services.Dear taxpayers, If you have any questions about setting off or refunding overpaid amounts, you can contact the state revenue authorities at the place of registration or use the electronic services of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. Timely reconciliation of calculations with the budget will avoid overpayment and ensure the correct fulfillment of tax obligations. Aliya Asenova, Chief Specialist of the Accounting and Personal Account Management Department of the State Revenue Department for the Mangystau region (Unofficial translation)Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1241571?lang=ru
Reception hosted by the British Embassy in Kazakhstan 03.07.2026
On June 15, 2026, Ambassador-at-Large – Head of the Representative Office of the Ministry of Foreign Affairs of the Republic of Kazakhstan in Almaty Zhanibek Abdrashov participated and delivered a congratulatory speech at a reception on the occasion of the Birthday of King Charles III, organized by the British Embassy in Kazakhstan. In his speech, Zh. Abdrashov noted the high level of Kazakhstan–United Kingdom relations, highlighting active political dialogue, strengthening of cultural and humanitarian cooperation, as well as the importance of trade, economic, and investment ties. In conclusion, the diplomat expressed confidence in the further deepening of friendly and mutually beneficial cooperation between Kazakhstan and the United Kingdom.Source : https://www.gov.kz/memleket/entities/mfa-almaty/press/news/details/1241501?lang=ru
Convenient Online Services for Citizens and Businesses on the SRC Portal 03.07.2026
       The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan continues to expand its digital services, providing citizens and businesses with convenient online access to public services and essential information.       Through the SRC Portal at portal.kgd.gov.kz, users can access a wide range of electronic services without visiting state revenue offices.       Verification Services      - Taxpayer search;      - Counterparty information;      - Search for non-compliant taxpayers;      - VAT payer information search;      - Search for taxpayers involved in transactions conducted without the actual performance of work, provision of services, or shipment of goods;      - Search for returned notifications;      - List of candidates admitted to the qualification examination;      - Search for announcements;     - Search for documents confirming residency in the Republic of Kazakhstan;      - Search for taxpayers undergoing liquidation;       - List of persons authorized to act as Administrators;       - List of legal entities and individual entrepreneurs for whom a court ruling on termination of a rehabilitation procedure has entered into legal force;      - Verification of the authenticity of excise stamps on alcoholic products;      - Search for taxpayers deregistered by internal affairs authorities;      - List of debtors for whom court decisions on bankruptcy recognition or application of rehabilitation procedures have entered into legal force;      - Cash register registration verification ;      - Tax regime verification;      - Information on suspension, extension, and resumption of tax reporting submission.       Tax and Debt Services       - Information on outstanding tax liabilities;      - Online payment of taxes and other budget payments;      - Upcoming payments and outstanding liabilities of individuals.       Support Services        - Online queue booking;       - Calculators for penalties, vehicle tax, individual income tax, and approximate customs duty calculations;       - Frequently Asked Questions on the Tax Code.       For taxpayers’ convenience, the SRC Portal also provides up-to-date tax reporting forms and tax application forms required for obtaining public services and fulfilling tax obligations.      In addition, to improve service quality and ensure prompt feedback, QR codes are available on the SRC Portal pages for evaluating service performance and submitting suggestions for improvement. Users can leave feedback, report difficulties encountered, and submit proposals aimed at enhancing the activities of the state revenue authorities.      The State Revenue Committee encourages citizens and business representatives to actively use the digital capabilities of the SRC Portal, which provide fast, convenient, and transparent access to public services and digital tools. Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1241485?lang=ru
Motor Vehicle Tax 03.07.2026
The procedure for calculating transport tax has been changed for passenger vehicles that have been in operation for more than 10 years. A correction coefficient of 0.7 is applied to vehicles older than 10 years, and a coefficient of 0.5 is applied to vehicles older than 20 years.Peasant and farm enterprises are exempt from paying transport tax on one passenger motor vehicle equipped with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid permanent partition (pickup trucks), per peasant or farm enterprise.The provision classifying vehicle categories based on vehicle type (pickups, SUVs, limousines, vans) has been abolished. The vehicle category is now determined according to the driver's license category required to operate the vehicle (A, B, C, D).Tax rates for passenger vehicles with an engine capacity exceeding 3,000 cubic centimeters, manufactured (produced or assembled) in the Republic of Kazakhstan after December 31, 2013, or imported into the territory of the Republic of Kazakhstan after December 31, 2013, have been abolished.The requirement for legal entities to submit calculations of current transport tax payments (tax reporting) has been removed. Taxpayers will now submit only an annual tax declaration and make the corresponding tax payment based on the annual results.Department of State Revenue for Zhambyl RegionNon-Tax Payments Administration   Source : https://www.gov.kz/memleket/entities/kgd-zhambyl/press/news/details/1241474?lang=ru
A meeting of the Chairman of the SRC with citizens and the business community took place in East Kazakhstan region 03.07.2026
On June 15, 2026, Zhandos Duisembiev, Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, held an open meeting with residents of the East Kazakhstan region in Ust-Kamenogorsk.The event was organized within the framework of implementing the "Listening State" concept. It was aimed at fostering an open dialogue among government agencies, citizens, and the regional business community.During the meeting, the SRC Chairman briefed participants on the core areas of focus within the state revenue authorities, initiatives to refine tax and customs administration, as well as the progressive measures being taken to digitalize public services and develop advanced information systems.Today, our mission extends beyond merely ensuring full budget revenues; it is equally focused on establishing the most supportive and seamless conditions for citizens and businesses alike. Every reform currently underway across the tax and customs sectors is explicitly designed to simplify administrative procedures, enhance transparency, and elevate the overall quality of public services, highlighted Zhandos Duisembiev.Special attention was paid to recent amendments to tax and customs legislation, initiatives to enhance the quality and accessibility of public services, and efforts to create a favorable business environment, supporting compliant taxpayers and further advancing a service-oriented model of interaction with the public and the business community.The meeting was conducted in an open-dialogue format. Regional residents, business leaders, representatives of public associations, and members of the expert community had the opportunity to raise pressing questions, voice constructive proposals to improve tax and customs administration, and discuss topical issues arising from their interactions with the state revenue authorities."Direct feedback is absolutely vital to our work. It is this open dialogue that allows us to deeply understand the needs of both citizens and entrepreneurs, respond to emerging challenges without delay, and collaboratively develop solutions that drive regional economic growth while elevating the standards of our public services, said the SRC Chairman.After the meeting, Zhandos Duisembiev answered all the questions received and held a personal reception for citizens.Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1241463?lang=ru