The state service "Carrying out offsets and refunds of taxes, payments to the budget, penalties, fines" is provided by the state revenue authorities free of charge.
There are three ways to apply for a set-off or refund::
- through the Government for Citizens State Corporation (PSC);
- on the e-government portal egov.kz ;
- through the Taxpayer's Account web application.
It's important to know. The application must be submitted to the state revenue authority at the place where your personal account is maintained. If a personal account is not maintained for a specific payment, then you need to contact the place of actual payment.
What exactly can be refunded or set off?
- an overpaid amount is a positive difference between the amount of tax (payment, penalty) actually paid and the amount accrued;
- the amount mistakenly paid is the funds that you made an error in the details when transferring (you incorrectly specified the budget classification code (BCC), the code of the state revenue authority (OGD), or your data).
What documents are required?
The full list of documents is strictly regulated by Appendix 22 to the "Rules for Maintaining Personal Accounts" (approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 306 dated February 27, 2018).
Pay attention. If the obligation to calculate the payment amounts is assigned to another government agency, you must attach a supporting document from that authority to your application (it will serve as the basis for the refund).
Terms, restrictions, and conditions of withdrawal
The service delivery period is only 5 working days from the date of application. The result of the service is the transfer of money to your bank account or redirection (offset) on the right KBK/OGD.
An overpaid amount of tax, payment, or penalty is not subject to offset and refund if the statutory limitation period has expired.
If there is no information about the overpaid amount in the information system of the state revenue authorities, an official refusal to set off or refund is sent to the recipient.
Thanks to digitalization and integration of information systems, the process of refunding and offsetting payments is now fully transparent, understandable and accessible to every taxpayer online.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1260770?lang=ru