The Department of State Revenue for the Karaganda region informs that the procedure for offsetting and refunding excessively or erroneously paid taxes, payments to the budget, as well as penalties and fines is regulated by the new Tax Code of the Republic of Kazakhstan and defined in Articles 120-123.
If there is an overpaid amount of tax, payment to the budget, or penalty, the state revenue authority will offset or refund such amount based on the taxpayer's tax statement.
An overpaid amount of tax, payment to the budget, or penalty is a positive difference between:
the amount actually paid to the budget
📊 and the amount calculated (accrued) for the appropriate type of tax, payment, or penalty.
The following amounts are also taken into account:
🔁 amounts credited to the payment of other taxes and payments,
💵 amounts already returned to the taxpayer,
, as of the date of the offset and/or refund.
"A tax application for a set-off or refund is submitted in the form of "according to Appendix 2 to the Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637 "On certain issues of maintaining a taxpayer's (tax agent's) personal account."
📌 Application methods:
💻 in electronic form through the ISNA Taxpayer's Office web application
🌐 through the e-government portal
www.egov.kz 📱 through the e-Salyq Azamat mobile application (for individuals)
🏢 on paper through the NGO "Government for Citizens State Corporation"
📌 Refund of overpaid amounts of 💰 is carried out by the tax authority 🏛️ Bank 🏦 account of the taxpayer indicated in the tax Declaration 🧾 within 5 working days ⏳ from the date of the registration statement 📥 in the absence of tax arrears ⚠️ the budget.
