The Department of Internal Affairs of Shymkent reminds that in order to offset and refund erroneously, overpaid (collected) amounts of taxes, payments (with the exception of fees and charges that are not subject to offset and refund) to the budget, penalties, and fines, taxpayers submit a tax statement (Appendix 15 approved by Order of the Ministry of Finance of the Republic of Kazakhstan No. 160 dated 12.02.2018)..
A tax statement with a supporting document from the authorized body is submitted through the State Corporation (PSC), as well as through the egov e-Government website.kz, the Taxpayer's Office web application and the mobile application (E-salyk Azamat, egov.kz mobile).
The offsetting and refund of the excessively, erroneously paid (collected) amount of tax, payment to the budget, penalty, fine are made by the state revenue authority in the following order:
- at the place of keeping 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 or received via an electronic database and (or) on paper, confirming the failure of actions for which payment of payments to the budget is provided.
Also, please note that the application for set-off and refund cannot be sent through a single platform for receiving and processing all citizens' requests for "e-Appeals", the public service on the "e-Appeals" platform is not provided.

Source : https://www.gov.kz/memleket/entities/kgd-shymkent/press/news/details/1074773?lang=kk