1. The overpaid amount of the state fee is subject to partial or full refund in the following cases:

1) payment of a state fee in a larger amount than is required by the Tax Code, except in cases where the plaintiff reduces his claims when filing lawsuits and other applications (complaints) to the court;

2) transfer of the case to arbitration;

3) the termination of the case by an amicable agreement of the parties, an agreement on the settlement of a dispute (conflict) by way of mediation or an agreement on the settlement of a dispute by way of a participatory procedure in the courts of first and appellate instances – in full, in the court of cassation – in the amount of 50 percent of the amount paid when filing a petition for review of the judicial act in cassation I'm fine;

4) the return of a citizen's appeal by the Constitutional Court of the Republic of Kazakhstan, a claim or other statement (complaint) by the court or the refusal to accept it, as well as the refusal of notaries or authorized persons to perform notarial acts;

5) termination of constitutional proceedings, proceedings on the case or abandonment of a claim without consideration, if the case is not subject to consideration in the Constitutional Court of the Republic of Kazakhstan, the court, as well as if the plaintiff has not complied with the procedure for preliminary dispute resolution established for this category of cases or the claim is filed by an incapacitated person.;

6) refusal of persons who have paid the state fee from performing a legally significant action or from receiving a document before contacting the body performing this legally significant action.;

7) the return of the petition for the review of the judicial act in cassation; 8) in other cases established by the laws of the Republic of Kazakhstan.

2. The state fee is not refunded in the following cases:

1) the citizen's withdrawal of his appeal to the Constitutional Court of the Republic of Kazakhstan, the plaintiff's rejection of the claim;

2) the plaintiff's reduction of his claims;

3) cancellation of the court order.

3. The refund of the overpaid amount of the state duty shall be made by the tax authority on the basis of a tax application submitted by the taxpayer and a document of the relevant state authority confirming the legality of the refund.

4. The refund of the amount of the state duty to the taxpayer in whose favor the court decision on the collection of the state duty from the state institution, which is a party to the case, is made by the tax authority on the basis of the tax application submitted by the taxpayer and the court decision that has entered into legal force.

5. The refund of the overpaid amount of the state duty shall be made by the tax authority at the place of its payment to the taxpayer's bank account from the corresponding budget classification code to which the amount of the state duty was credited, within five working days from the date of filing a tax refund application.

6. The documents for the refund of the overpaid amount of state duty provided for in this article must be submitted to the tax authority before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.

Department of Public Services of the State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1054907?lang=kk