The procedure for offsetting and refunding overpaid taxes in 2026
In accordance with articles 120-123 of the Tax Code of the Republic of Kazakhstan, the procedure for offsetting and refunding excessively or erroneously paid taxes, payments to the budget, as well as penalties is regulated.
The offset or refund is carried out by the state revenue authorities on the basis of the taxpayer's tax statement.
An overpaid amount is a positive difference between the amount actually paid and the accrued amount for the corresponding tax, payment to the budget or penalty, taking into account previously made offsets and refunds.
The application is submitted in the form approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637.
You can apply in the following ways:
through the ISNA Taxpayer's Account;
through the eGov e-government portal.kz;
via the e-Salyq Azamat mobile app (for individuals);
on paper through the Government for Citizens State Corporation.
The refund of overpaid amounts is carried out to the taxpayer's bank account within 5 working days from the date of registration of the application in the absence of tax arrears.
For all questions, you can contact the state revenue authorities at the place of registration, as well as get advice at number 1414.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1211646?lang=kk