The Department of State Revenue of the Mangystau region presents the top 12 questions and answers on the payment and refund of taxes and other mandatory payments to the budget.

1.Question: What amount of tax is overpaid (recovered)?

Answer: The overpaid (recovered) amount of tax, payment to the budget, penalty is the positive difference between the amount paid (recovered) to the budget (minus credited and refunded) and the calculated, accrued (minus reduced) amounts for this type of tax, payment to the budget, penalty on the date of offset or refund.

2.Question: What is the deadline for the offset and refund of the overpaid amount of tax, payments to the budget, penalties on the taxpayer's tax application?

Answer: The deadline for setting off and refunding the overpaid amount of tax, payments to the budget, and penalties is 5 working days from the date of registration of the tax application.

3.Question: Which state revenue body sets off the amount of overpaid tax, payments to the budget, and penalties?

Answer: The offset of the amount of overpaid tax, payments to the budget, penalties is made by the state revenue body at the place of maintaining the taxpayer's personal account for taxes, payments to the budget and (or) at the place of payment of payments to the budget – for which personal accounts are not maintained.

4.Question: What is the procedure for making offsets and refunds?

Answer: The offset and refund of the overpaid (recovered) amount of tax, payment to the budget (with the exception of fees and fees that are not refundable), penalties are made by the state revenue authority in the following order:

at the place of maintaining personal accounts – based on the information of such personal accounts;

at the place of payment of payments to the budget for which personal accounts are not maintained – on the basis of documents submitted by the taxpayer, issued by the relevant authorized state body, confirming the failure to perform actions.

5.Question: How is the refund of the overpaid (recovered) tax amount made?

Answer: The refund of the overpaid (recovered) amount of tax, payment to the budget, and penalties is made by the state revenue authority to the taxpayer's bank account on the basis of his tax statement in the absence of tax arrears to the budget. If there is a tax debt, the state revenue authority shall offset the overpaid amount of tax against the repayment of existing debts without submitting a tax application for offset. The remainder of the amount of overpaid tax, payment to the budget, and penalties after the offset is subject to refund.

6.Question: What taxes and payments are not deductible and refundable?

Answer: Are not subject to:

1) offset:

an overpaid (recovered) amount of tax, payment to the budget to repay the tax debt of another taxpayer, except for offset between a legal entity and its structural subdivision;

the amount of the state fee paid;

2) offset and refund:

the amount of the fee paid for the passage of motor vehicles through the territory of the Republic of Kazakhstan, the consular fee, the fee for the use of land plots, the provision of a subsoil plot by the state, the use of wildlife, the use of specially protected natural territories, except in cases of erroneous payment of such amounts.

7.Question: What amount of tax is recognized as mistakenly paid?

Answer: The amount of tax paid by mistake, payment to the budget is the amount, when transferring which any of the following errors were made:

1) the text purpose of the payment does not correspond to the KNP or KBK;

2) erroneous execution by the bank of the taxpayer's payment document;

3) payment has been made to the state revenue authority, in which the taxpayer is not registered;

4) the taxpayer is not a payer of this type of tax or payment to the budget, penalties.

8.Question: How is the offset and refund of the wrongly paid amount of tax made?

Answer: Offset, refund of the amount of tax mistakenly paid, payment to the budget, penalties are made according to:

1) the taxpayer's tax statement;

2) the application of the second-tier bank;

3) a protocol drawn up by the state revenue authority on the causes of the erroneously paid amount of tax, payment to the budget, and penalties in case of an error.

9.Question: The timing of the offset, refund of the mistakenly paid amount of tax?

Answer: Offset, refund of the mistakenly paid amount of tax, payment to the budget, penalties are made within five working days from the date of

submission of the taxpayer's tax application, the application of the second-tier bank;

receipts of the wrongly paid amount of tax, payment to the budget, penalties.

10.Question: Is the amount of the customs fee refunded, if so, in what cases?

Answer: The offset (refund) of the amounts of customs duties is carried out if the amounts of customs duties are overpaid (overcharged) or mistakenly paid.

11.Question: How is the refund of the state fee made?

Answer: The refund of the overpaid amount of state duty is made by the state revenue authority on the basis of a tax application submitted by the taxpayer and a document from the relevant state authority confirming the legality of the refund. The refund of the overpaid amount of the state fee is made at the place of its payment to the taxpayer's bank account within five working days from the date of filing a tax refund application.

12.Question: Before the expiration of what period should documents be submitted for the refund of the overpaid amount of state duty?

Answer: Documents for the refund of the overpaid amount of state duty must be submitted to the state revenue authority before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1024991?lang=kk