State Revenue Department for the City of Almaty informs taxpayers of the procedure for offsetting or refunding taxes, budget payments, penalties, and fines that have been overpaid or paid in error.
In accordance with the Tax Code of the Republic of Kazakhstan, the refund of overpaid amounts or amounts paid in error—covering taxes, budget payments, penalties, and fines—is carried out by state revenue authorities based on a taxpayer's application, through the transfer of funds to the bank account specified in the application.

The form of the tax application for the offset and/or refund of taxes, budget payments, customs payments, penalties, interest, and fines was approved by Order № 637 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025.
Refunds of taxes and budget payments for which personal accounts are maintained are processed by the state revenue authority at the location where the personal accounts are kept. Refunds of budget payments for which personal accounts are not maintained (such as state duties or registration fees) are processed by the state revenue authority at the location where the payments were made.

Please note that the public service "Offsetting and refunding of taxes, budget payments, penalties, and fines" is not provided through the "e-Otinish" Unified Platform for receiving and processing all citizen inquiries.
To ensure the timely refund of tax amounts and budget payments that were overpaid (or paid in error), the prescribed tax application form must be submitted via one of the following methods:
  -  in paper format — through the "Government for Citizens" State Corporation JSC;
  -  in electronic form — via the eGov.kz digital government web portal or the "Taxpayer's Cabinet" web application.

Please take this information into account when applying for a refund of tax amounts and budget payments that were overpaid or paid in error.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1260822?lang=ru