More than 14,000 requests have been received from taxpayers in the Atyrau Region. These include requests concerning the offset and refund of overpaid or erroneously paid amounts. This was announced by Elmira Mukhanbetzhanova, Acting Head of the Explanatory Work and Contact Centre Division of the State Revenue Department for the Atyrau Region, during a briefing held at the information platform of the Regional Communications Service.
According to her, if a taxpayer pays an amount exceeding the established tax liability, the overpaid amount may be offset against other tax obligations or refunded to the taxpayer’s bank account.
For example, if the amount of tax payable by a citizen is 100,000 tenge, but 120,000 tenge is actually paid, the excess 20,000 tenge is considered an overpayment. If the taxpayer has outstanding tax debt, the overpaid amount is first used to repay that debt. If there is no outstanding debt, the citizen may submit an application for a refund.
“An application can be submitted online through the Taxpayer’s Cabinet, the eGov.kz portal, or the e-Salyq Azamat mobile application,” Elmira Mukhanbetzhanova noted.
To receive a refund, the application must include the 20-digit IBAN bank account number, the amount to be refunded, and other required information. If there is no tax debt, the funds are refunded to the bank account within five working days from the date of registration of the application.
In addition, if the IIN, BIN, budget classification code, or other required details were entered incorrectly when making a payment, the payment is considered an erroneously paid amount. In such cases, the number of the payment document must be indicated.
A separate procedure applies to the refund of state duty. For example, if a citizen has paid a state duty to a court, they must first obtain the relevant supporting document from the state body to which the duty was paid. The citizen can then submit an application for a refund to the state revenue authorities. At the same time, the state duty is refunded only in cases provided for by law.
Since the beginning of 2026, the budget has received KZT 3,049,514 in state duties and KZT 4,132,389 in administrative fines.