Under the digitalization of tax administration, the mechanism for offsetting tax overpayments has become almost entirely automated. The Tax Code of 2026 clearly distinguishes between the concepts of an "overpaid amount" (a positive difference between the actually paid and the assessed amounts) and an "erroneously paid amount" (a payment made with incorrect bank details, BIN/IIN, or Budget Classification Code [BCC]).

Methods of Offsetting

The tax authority performs offsets exclusively in the national currency through two methods:

1. Automatically (without application): to settle existing tax liabilities.
2. Upon tax application: to allocate amounts toward future payments or to settle the tax liabilities of structural subdivisions (branches).

Priority of Automatic Offset

If an overpayment accumulates on a taxpayer's personal account, the system distributes it in a strict sequence to settle:

• current liabilities for the same type of tax;
• tax arrears (principal debt) for the same tax;
• tax arrears for other types of taxes and payments;
• late payment interest (penalties) for all taxes;
• administrative fines.

Timelines and Limitations

• Statute of limitations: an offset is permitted within 3 years for most taxpayers, and within 5 years for large business entities and subsoil users. Upon expiration of this period, the overpayment cannot be offset and is subject to write-off by the tax authority.
• Targeted nature (non-transferability): offsetting the overpayment of one taxpayer against the liabilities of another is prohibited, except for transactions between a legal entity and its branch.
• Erroneous payments: once an error is confirmed (for example, an incorrect BCC), the tax authority is metadata-obligated to transfer the offset to the correct code or to the appropriate authority.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1258688?lang=ru