The State Revenue authorities offer one of the public services "Carrying out offsets and refunds of taxes, budget payments, penalties, and fines."

An offset is an operation where excessively or mistakenly paid amounts are credited toward other tax liabilities. A refund is an operation to return these amounts to the taxpayer's bank account.

In practice, there are cases where a taxpayer has paid more than their declared tax liability. In such a situation, the taxpayer has the right to submit a tax statement for the offset and/or refund of taxes, budget payments, customs payments, penalties, interest, and fines (hereinafter - the tax statement) to the state revenue authority where the payment was made. The authority, in turn, is obligated to execute this statement within five working days.

A refund of an overpaid tax amount, budget payment, or penalty is made to the taxpayer's bank account, provided there is no existing tax debt to the budget.

Important to note that when a state fee is being refunded, a tax statement must be submitted along with a document from the authorized state body serving as the basis for the refund. A payment document is not required in this case. The refund is made to the payer's bank account within three years from the date the state fee was credited to the budget.

         The Tax Statement can be submitted through the Taxpayer's account or via the http://egov.kz if there is an EDS. 

As for budget payments that do not have personal accounts, the taxpayer is required to provide documents directly to the authorized state authority. This body will then send a conclusion to the state revenue authority for the offset or refund of the specified amounts. Based on this conclusion, the state revenue authority will process the offset or refund to the taxpayer's bank account.

Furthermore, please be aware that starting from January 1, 2026, in accordance with Article 121 of the Tax Code, any overpaid tax, budget payment, or penalty for which the statute of limitations has expired will be written off based on a tax authority decision. Therefore, we highly recommend that you either offset or request a refund for any tax or budget payment before the statute of limitations expires

Information on public services is available on the website of the SRD of EKR at: https://vko.kgd.gov.kz, or by calling the single contact center at 1414.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1056100?lang=kk