On the procedure for offsetting and refunding overpaid taxes

On the procedure for offsetting and refunding overpaid taxes

21.07.2026 12:43:59 363

The Department of State Revenue of the Mangystau region informs taxpayers about the procedure for offsetting (refunding) excessively (erroneously) paid taxes, payments to the budget, penalties and fines.

In accordance with the Tax Code of the Republic of Kazakhstan, the refund of excessively (erroneously) paid amounts of taxes and payments to the budget is carried out by the state revenue authorities on the basis of a taxpayer's tax statement by transferring funds to the bank account specified in the statement.

The tax application form for offsetting and (or) refunding taxes, payments to the budget, customs duties, penalties, interest and fines was approved by Order No. 637 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025.

The refund of taxes and payments to the budget for which personal accounts are maintained is carried out by the state revenue authority at the place of management of personal accounts. accounts. The refund of payments to the budget for which personal accounts are not maintained (state duty, registration fee) is made by the state revenue authority at the place of their payment.

Please note that the state service "Carrying out offsets and refunds of taxes, payments to the budget, penalties, fines" is not provided through a single platform for receiving and processing all citizens' appeals "e-Otinish".

In order to timely refund excessively (erroneously) paid amounts of taxes and payments to the budget, tax applications in the prescribed form must be submitted in one of the following ways::

- on paper — through NAO "Government for Citizens State Corporation";

- in electronic form — through the eGov digital government web portal.kz or the Taxpayer's Account web application.

Please take this information into account when requesting a refund of excessively (erroneously) paid taxes and payments to the budget.

 

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1261136?lang=ru