The offset of a paid and/or overpaid amount of a tax, budget payment (except for taxes and budget payments not subject to offset), and penalties shall be carried out by the tax authority in the national currency:

1) without a taxpayer’s tax application;

2)on the basis of a taxpayer’s tax application.

The offset of an overpaid amount of a tax, budget payment, and penalties shall be carried out without a taxpayer’s tax application in the following order against:

1)payment of assessed and/or accrued amounts of taxes and budget payments for which the overpayment has arisen and whose payment due date has occurred;

2)settlement of tax arrears:

for the type of tax or budget payment in respect of which the overpayment has arisen;

for other types of taxes and budget payments;

3)settlement of penalties on taxes and budget payments in the order specified in subparagraph 2) of this paragraph;

4)settlement of fines on taxes and budget payments in the order specified in subparagraph 2) of this paragraph.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1263509?lang=ru