💰 State duty paid to the budget of the Republic of Kazakhstan is refundable in the cases and according to the procedure established by tax legislation.
⚖️ General Provisions
In accordance with Articles 120–122 of the Tax Code of the Republic of Kazakhstan, a refund of state duty is made where the grounds established by law exist, based on the taxpayer’s tax application and the relevant supporting documents.
❗️ Please note: submitting an appeal through the “e-Өтініш” information system does not replace the submission of a tax application for a refund of state duty. To obtain a refund, the tax application must be submitted in accordance with the established procedure.
🔎 In What Cases Can State Duty Be Refunded?
According to Article 120 of the Tax Code of the Republic of Kazakhstan, state duty may be refunded where the grounds provided for by the Code exist, including the following cases:
🔹 Overpayment — where state duty has been paid in an amount exceeding the amount established by law.
🔹 Referral of a case to arbitration — in cases provided for by tax legislation.
🔹 Conclusion of a settlement agreement — where the parties conclude a settlement agreement or an agreement on dispute resolution and the refund conditions established by the Code are met.
🔹 Return of a statement of claim, application or complaint — where a statement of claim, application or complaint is returned or its acceptance is refused.
🔹 Termination of proceedings — as well as where a statement of claim is left without consideration in cases provided for by law.
🔹 Refusal to perform a notarial act — where a notary or another authorized person refuses to perform the relevant notarial act.
🔹 Withdrawal from a legally significant action or receipt of a document — where the taxpayer withdraws from such action or refuses to receive the document before applying to the authorized body, provided that the legislation provides for a refund of state duty in such circumstances.
🔹 Other cases — expressly provided for by the legislation of the Republic of Kazakhstan.
📅 What Is the Time Limit for Applying for a Refund?
An overpaid amount of state duty is refundable provided that the required documents are submitted within three years from the date the state duty was paid into the budget.
📝 Where and How Should an Application for a Refund Be Submitted?
To obtain a refund of state duty, the taxpayer must:
✅ Prepare a tax application for a refund of state duty.
✅ Attach documents confirming the grounds for the refund.
✅ Submit the tax application, together with the supporting documents, to the state revenue authority at the place where the state duty was paid.
📲 Electronic Submission of a Tax Application
A tax application may be submitted electronically through the new Taxpayer’s Cabinet of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (ISNA) at the following link: https://knp.kgd.gov.kz, through the egov.kz portal, or via the “e-Salyq Azamat” mobile application (under the “Tax Wallet” section).
The application may also be submitted in person in paper form to the State Revenue Department at the place where the state duty was paid.
Please note that obtaining a refund of state duty requires compliance with the established procedure for submitting a tax application and the provision of documents confirming the right to a refund.
📌 The Department of State Revenue for the Karaganda Region recommends carefully verifying the grounds for a refund, observing the established time limits, and using the methods of submitting tax applications предусмотренные by the legislation.
