Assessment and refund of the paid tax amounts, other obligatory payments into the budget, penalties and fines

Закрыть Показать Паспорт услуги
Recipients
Legal entities
Individuals
Cost of the service

Free of charge

Terms of the service delivery

Offset of overpaid tax, payment to the budget, penalties – 5 working days from the date of submission by the service recipient of a tax application for offset and (or) refund of taxes, payments to the budget, customs payments, penalties, interest and fines and documents.

Offset, refund of mistakenly paid amount of  tax, payment to the budget, penalty – 5 working days from the date of submission by the service recipient of a tax application for erroneous amounts and documents.

Refund of overpaid tax, payment to the budget, penalty – within 5 working days from the date of submission by the service recipient of a tax application and documents.

Refund of the amount of wrongfully imposed fine for violations in the field of taxation, legislation of the Republic of Kazakhstan on pensions, mandatory social insurance, mandatory social health insurance due to its cancellation or reduction in size, as well as overpaid amount – within 5 working days from the date of submission by the service recipient of a tax application and documents.

Refund of the paid amount of  tax, payment to the budget, penalty and fine as a result of the cancellation of the results of electronic auctions by court decision – within 5 working days from the date of submission of the application for a refund.

Refund of overpaid state duty – within 5 working days from the date of filing a tax refund application.

Full name of service
Assessment and refund of the paid tax amounts, other obligatory payments into the budget, penalties and fines

Dear citizens of the Republic of Kazakhstan!

 

In order to prevent the spread of coronavirus infection in the Republic of Kazakhstan, the provision of services on paper media is possible through online reservations in the service centers of the population for the period of quarantine.

Public services can be obtained online on the Portal of "electronic government", the mobile app Egov Mobile and Telegram-bot EgovKzBot2.0

How to get the service online

  1. Log in on the portal and click the Request Online button.
  2. Fill out the application and sign it by EDS (electronic digital signature).
  3. In personal account (in the History of Services section), read the notice of processing your application, which will be received within the specified time.

How to get the service in «State-owned corporation «Government for citizens» NJSC (required documents):

  1. The tax statement. 
  2. A judicial act or a decision of a higher authorized body (official) that has entered into legal force, providing for the cancellation or reduction of the amount of a fine due to its unlawful imposition - to return the paid amount of an unlawfully imposed fine for violations in the field of taxation, the legislation of the Republic of Kazakhstan on pensions, on compulsory social insurance, compulsory social health insurance due to its cancellation or reduction in size.
  3. A document issued by the relevant registering authority confirming the failure of the service recipient to submit documents for registration actions - to return or offset the amounts of registration fees paid to the budget.
  4. A document issued by state forest owners, confirming the non-use of a logging permit, a forest permit for forest use - for the return or offset of the paid amount of payment for forest use.
  5. A document of the relevant authority, which is the basis for its return - for the return of the amount of the state duty paid to the budget.
  6. A court decision that has entered into legal force - to return the amount of the state duty to the payer, in whose favor the court made a decision on reimbursement of the state duty from a state institution that is a party to the case.
  7. A payment document confirming the payment of the amount of tax, payment to the budget, penalties and fines and a court decision that has entered into force - for the return of the paid amount of tax, payment to the budget, penalties and fines as a result of the cancellation of the results of electronic auctions by a court decision.

The tax statement is submitted to the service provider:

  • in which the overpaid amount is recorded on the taxpayer's personal account - for offsetting, refunding the overpaid amount of tax, payment to the budget and penalties;
  • in which the erroneous payment of tax, payment to the budget was made - for offset, return of the erroneously paid amount of tax, payment to the budget;
  • in which the personal account contains the amount of the fine to be returned - for the return of the paid amount of the unlawfully imposed fine for offenses in the field of taxation, the legislation of the Republic of Kazakhstan on pensions, on compulsory social insurance, on compulsory social health insurance, as well as the overpaid amount.

Result of the service delivery

1. Offset of excessively paid tax amount, payment to the budget, interest.

2. Set-off of the erroneously paid amount to the appropriate budget classification code and (or) to the appropriate state revenue agency.

3. Return of the excessively paid amount of tax, payment to the budget and interest, as well as the erroneously paid amount of tax, payment to the budget to the taxpayer bank account.

4. Refund of the paid amount of the unlawfully imposed fine for offenses in the field of taxation, the legislation of the Republic of Kazakhstan on pension provision, on compulsory social insurance, on compulsory social health insurance due to its cancellation or reduction in the taxpayer's bank account.

5. Return of the paid amount of tax, payment to the budget, interest and penalty as a result of canceling the results of electronic auctions by a court decision to the taxpayer’s bank account.

6. Return of the excessively paid amount of the state duty at the place of its payment to the taxpayer’s bank account from the appropriate budget classification code.

7. A written message about the failure to confirm the error - in case of non-confirmation by the state revenue body of the presence of errors in the transfer.

8. Notification of the execution of the judgment to the taxpayer and (or) state institution - after the refund of the amount of the state fee by the service provider.

9. Motivated response of the service provider to refuse.

In the case of an application through the portal, the recipient is sent the status of acceptance of the request for the provision of public services, indicating the date and time of receipt of the result of the public service.