A tax refund from the state budget is a procedure that requires the taxpayer to comply with certain conditions, the primary one being the absence of any outstanding debt to the state.

The Main Condition for a Refund

The refund of paid or overpaid amounts is processed by the tax authority solely on the basis of a tax application. The key requirement is the complete absence of tax liabilities (debts) for both the taxpayer and their structural subdivisions. If there are outstanding debts, the refund is issued only for the remaining portion of the amount after an automatic offset is performed to clear all existing debts.

Refund Mechanism

1. Filing an Application: The taxpayer specifies the bank account number for the funds to be credited in the application.
2. Refund Period and Penalties: If the tax authority violates the established refund deadlines, interest (late payment penalties) shall accrue on the overpayment amount in favor of the taxpayer for each day of delay.
3. Bank Errors: If the overpayment occurred due to a bank error (double debiting), the refund may be issued to the bank's account upon its application.

Specifics of VAT and PIT Refunds

• VAT Excess: The confirmed amount of excess VAT can either be refunded to the bank account or offset against other taxes, at the taxpayer's option. There is a simplified refund procedure (for monitoring participants) and a refund based on the results of a thematic tax audit.
• Transitional Provisions for PIT (2025–2026): Individuals whose 2025 tax declaration shows an excess of Personal Income Tax (PIT) due to the application of deductions have the right to a refund after a special reconciliation is conducted by the tax authority.

What Cannot Be Refunded?

• Amounts for which the statute of limitations has expired.
• State duty (court fee) is not refunded if the plaintiff withdraws the lawsuit or reduces their claims.
• VAT paid by foreign internet companies on e-commerce transactions (the "Google tax") is non-refundable.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1258705?lang=ru