Upon receiving a decision from the authorized body regarding the refund and/or offset of amounts, the State Revenue Authority shall, within 5 business days, prepare and submit a payment order to the regional treasury offices.
📌 Legal basis:
Order of the Minister of Finance of the Republic of Kazakhstan No. 328 dated June 27, 2025, “On the Approval of Procedures for Treasury Budget Execution and Cash Management, Treasury Accounting, and Monitoring”
📄 The authorized body prepares a conclusion in the form specified in Appendix 68 and sends it to the state revenue authorities for the preparation of a payment order for the refund and/or offset of revenues.
❗ What needs to be done?
Submit a written application to the authorized body responsible for collecting budget revenues at the place of payment, attaching a copy of the payment document
The application for refund and/or offset by a payer—a legal entity, an individual (sole proprietor)—must include the following information:
1) the name of the applicant (for legal entities, structural units, branches) or the last name, first name, and patronymic (for individuals, individual entrepreneurs, attorneys, and private notaries);
2) individual identification number/bank identification number (non-residents shall indicate if available), bank identification code, individual identification code (if available);
3) the applicant’s address;
4) the number of the identity card, passport, or equivalent document, and the issuing authority (for individuals, sole proprietors, attorneys, and private notaries);
5) the name of the revenue item administered by the authorized bodies in connection with which the overpaid (erroneously paid) amount arose;
6) the amount subject to refund and/or offset;
7) in the case of an offset—the budget classification code, the name of the budget revenue item against which the overpaid (erroneously paid) amount is being offset, the bank identification number, and the name of the state revenue authority;
8) details of the payment documents regarding the payment to the budget—the payment document number and date;
9) the amount actually paid into the budget;
10) in the case of a refund to bank accounts—the recipient’s bank account number and the name of the bank or organization performing certain types of banking operations, the bank identification code, and the individual identification code.