A wrongly paid amount of tax, payment to the budget, or penalty is an amount that makes any of the following mistakes when transferring:

in the payment document:

The taxpayer's identification number is incorrect: instead of the identification number of the tax authority at whose location the amount of tax and payment to the budget, penalties are payable, the identification number of another tax authority is indicated.;

the textual purpose of the payment does not correspond to the payment destination code and/or the budget revenue classification code;

erroneous execution by a second-tier bank or an organization performing certain types of banking operations of a taxpayer's payment document;

the payment was made to the tax authority in which the taxpayer - sender of the money is not registered.;

the taxpayer who sends the money is not a payer for this type of tax or payment to the budget, penalties.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1069605?lang=kk