Procedure for accounting and refund of excessively (incorrectly) paid amounts of taxes

The taxpayer has the right to demand that excess or incorrectly paid money be recorded or returned to the bank account. 1. application methods The application can be submitted in electronic form or on paper: • eGov.kz through the digital government web portal. • Through the information systems" taxpayer's cabinet " or KGD (State Revenue Committee). 2. required documents * Tax application of the established form. • If it is necessary to return the overpaid amount — the data of the taxpayer's bank account are indicated. 3. Review and execution agreement • The state revenue authority, upon receipt of the application, checks whether the taxpayer has tax arrears. • If there is no tax arrears, the overpaid amount is credited to the purpose specified in the application (credited to the account of other taxes or returned to the specified bank account). • If there is a tax arrears, the excess amount will be used primarily to pay off that debt.