The Department of State Revenue of the Mangystau region informs taxpayers about the procedure for offsetting and refunding excessively and erroneously paid amounts of taxes, payments to the budget, penalties and fines.

In accordance with Paragraph 1 of Chapter 10 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), taxpayers have the right to offset or refund overpaid amounts of taxes, payments to the budget and penalties.

What is considered an overpaid amount?

According to Article 120 of the Tax Code, an overpaid amount of tax, payment to the budget, or penalties is a positive difference between the amount paid to the budget and the calculated, accrued amounts for this type of tax, payment to the budget, penalties, as well as amounts offset against the payment of another tax, payment to the budget, penalties, and returned to the taxpayer. the date of the offset and/or refund.

In what cases is a set-off made?

The overpaid amount of tax, payment to the budget and penalties on the taxpayer's tax statement are offset against:

1) upcoming payments for the relevant type of tax and (or) payment to the budget specified in such an application, in the absence of tax arrears from the taxpayer and (or) the structural subdivision of such taxpayer;

2) repayment of tax arrears for the relevant type of tax and (or) payment to the budget specified in such an application:

the structural unit of such a taxpayer;

a legal entity - if the taxpayer is a structural subdivision of such a legal entity.

How do I apply for a set-off or refund?

Offsetting or refund is made on the basis of a taxpayer's tax statement. The application is submitted electronically via the Taxpayer's Office web application, the Electronic Government portal (egov.kz ), eGov mobile, mobile application e-salyq azamat tax wallet (for individuals) to the state revenue authority at the place of payment. The refund of the amount of tax paid and (or) overpaid, payment to the budget (with the exception of taxes and payments to the budget that are not refundable), penalties and fines is made by the tax authority by transferring to the taxpayer's bank account specified in such application.

The timing of the offset and refund.

Offsetting and refund of the excessively/erroneously paid amount of taxes, payments to the budget, fines, and penalties is carried out within 5 (five) business days from the date of receipt of the taxpayer's tax statement.

The procedure and terms for setting off and (or) refunding are regulated by the Rules for Maintaining Personal Accounts approved by Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637 "Rules for maintaining a taxpayer's (Tax Agent's) Personal Account".

Features of the refund of the paid amounts of state duty

The overpaid amount of the state fee is subject to refund upon submission of documents for refund within three years from the date of payment of such amount of the state fee to the budget. The refund of the state duty is carried out on the basis of a tax statement and a document from the relevant government agency confirming the legality of the refund at the place of payment of the state duty. The grounds for the refund of the state duty are determined by Article 120 of the Tax Code of the Republic of Kazakhstan.

Recommendations to taxpayers, the State revenue authorities recommend: regularly checking personal accounts; checking the correctness of details when paying taxes and payments; timely submitting applications for offsetting or refunding overpayments; using electronic services to promptly receive government services.

Dear taxpayers, If you have any questions about setting off or refunding overpaid amounts, you can contact the state revenue authorities at the place of registration or use the electronic services of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. Timely reconciliation of calculations with the budget will avoid overpayment and ensure the correct fulfillment of tax obligations.

Aliya Asenova, Chief Specialist of the Accounting and Personal Account Management Department of the State Revenue Department for the Mangystau region

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1241571?lang=ru