Taxpayers have the right to withdraw amounts of taxes and payments to the budget by mistake or overpaid.
1. What is the overpaid amount? This is the amount of money paid to the budget in excess of the established tax liability. For example, 50,000 tenge was paid, although it was necessary to pay taxes in the amount of 30,000 tenge. The amount of overpayment is 20,000 tenge.
2. What is the amount paid by mistake? These are funds transferred due to errors made during payment. For example: The budget classification code (BIC) is specified incorrectly; State Revenue Authority incorrectly selected; The payment was made repeatedly; An error was made in the payment details.
3. how to return funds? To return funds, the taxpayer must submit a tax application for making offsetting and (or) refunds through the taxpayer's office (ISNA).
4. return period According to the standard procedure, the return period is 5 working days. In individual cases, exceptions may be provided.
5. What is important to know? In case of tax arrears, the overpaid amount may be directed to repay the relevant obligations in accordance with the procedure established by law. Regulatory framework: The tax code of the Republic of Kazakhstan, which entered into force on January 1, 2026. Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637. # zakoniporyadok # Law Order
