The Department of State Revenue for the Mangystau region informs that the procedure for offsetting and refunding excessively or erroneously paid taxes, payments to the budget, as well as penalties and fines is regulated by the new Tax Code of the Republic of Kazakhstan and defined by Articles 120-123.

If there is an overpaid amount of tax, payment to the budget, or penalty, the state revenue authority shall offset or refund such amount based on the taxpayer's tax statement.

An overpaid amount of tax, payment to the budget, or penalty is a positive difference between the amount actually paid to the budget and the amount calculated (accrued) for the corresponding type of tax, payment, or penalty.

The amounts are also taken into account: those credited against the payment of other taxes and payments, amounts already returned to the taxpayer as of the date of the offset and (or) refund.

A tax application for a set-off or refund is submitted in accordance with Appendix 2 to the Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637 "On certain issues of maintaining a taxpayer's (tax agent's) personal account".

Ways to submit an application:

- in electronic form through the ISNA Taxpayer's Office web application

- through the e-government portal www.egov.kz

- via the e-Salyq Azamat mobile app (for individuals)

- on paper through the NGO "Government for Citizens State Corporation".

The refund of the overpaid amount is carried out by the tax authority to the taxpayer's bank account specified in the tax statement within 5 working days from the date of registration of the application in the absence of tax arrears to the budget.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1235357?lang=ru