In what cases are overpaid amounts of taxes and payments not subject to refund?:
- when offsetting another taxpayer's tax debts, with the exception of offsetting between a legal entity and its structural subdivision;
- if the plaintiff rejects the claim;
- the plaintiff's reduction of his claims;
- cancellation of the court order;
- during the period of suspension of the submission of tax reports on such taxes and fees until the date of its submission and the tax audit until completion;
- Paid by a foreign company operating through an Internet platform in the territory of the Republic of Kazakhstan.

 An overpaid amount of tax, payment to the budget, or penalties after the expiration of the limitation period is not subject to offset and refund, on the contrary, it is subject to write-off based on a decision of the tax authority.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1246913?lang=ru