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

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

Refunds of taxes and payments to the budget for which taxpayer’s personal accounts are maintained are carried out by the state revenue authority at the place where the personal accounts are maintained. Refunds of payments to the budget for which personal accounts are not maintained (state duty, registration fee) are carried out by the state revenue authority at the place where such payments were made.

Please note that the public service “Offsetting and Refunds of Taxes, Payments to the Budget, Penalties and Fines” is not provided through the Unified Platform for Receiving and Processing All Citizens’ Appeals, e-Otinish.

In order to ensure the timely refund of 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:

in paper form — through the Non-Profit Joint-Stock Company “State Corporation ‘Government for Citizens’”;

electronically — through the eGov.kz digital government web portal or the “Taxpayer’s Cabinet” web application.

Please take the above information into account when applying for a refund of excessively (erroneously) paid amounts of taxes and payments to the budget.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1287678?lang=ru