The procedure for offsetting and refunding overpaid taxes and payments to the budget
19.09.2026 06:19:43 219
The Department of State Revenue for the Pavlodar region recalls the procedure for offsetting and refunding excessively (erroneously) paid amounts of taxes, payments to the budget, penalties and fines.
The refund or offset is made by the state revenue authority on the basis of the taxpayer's tax statement by transferring funds to the bank account specified in the application. For taxes and payments for which personal accounts are maintained, the refund is carried out by the OGD at the place where the personal account is maintained. For payments for which personal accounts are not maintained (state duty, registration fees), refunds are made by the OGD at the place of their payment. The tax application form was approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637.
You can submit a tax application in the prescribed form in the following ways:
- in electronic form via the eGov web portal.kz or the "Taxpayer's Office" web application;
- on paper through the branches of the NGO "Government for Citizens State Corporation" ("PSC").
""Please note that the public service "Conducting offsets and refunds of taxes, payments to the budget, penalties, fines" is not provided through a single platform of citizens' appeals "e-Otinish".
Please consider this procedure when applying for a refund and crediting of funds.
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/1294612?lang=ru