Article 101. General provisions of the Tax Code of the Republic of Kazakhstan
1. An overpaid (recovered) amount of tax (with the exception of value added tax), payment to the budget, or penalty is a positive difference between the amount paid (recovered) to the budget (minus the credited and refunded amount) and the calculated, accrued (minus the reduced amount) amounts for this type of tax (with the exception of value added tax cost), payment to the budget, penalty on the date of the offset and (or) refund.
An overpaid (recovered) amount of value-added tax is the positive difference between the amount paid (recovered) to the budget (minus the credited and refunded amount) and the calculated, accrued (minus the reduced) amount of value-added tax for the tax period, taking into account the calculations of value-added tax for previous tax periods.
The amounts of registration fees, fees for issuing licenses for certain types of activities, permits for the use of the radio frequency spectrum, a document confirming the residence of a foreigner or a stateless person who is an investment resident of the Astana International Financial Center, fees for outdoor (visual) advertising, and state fees are considered overpaid. – provided that the relevant authorized state body confirms through an electronic database and (or) on paper the fact that it has failed to perform actions (including as a result of the taxpayer's refusal to perform actions before submitting the relevant documents), for which payment of such payments is required.
The amounts paid for forest use are recognized as overpaid payments in case of non-use of the logging ticket for forest use.
2. An overpaid amount of income tax is also the amount of income tax to be refunded to a non-resident taxpayer in accordance with Article 672 of this Code.
3. The offset and refund of the overpaid (collected) amount of tax, payment to the budget (with the exception of fees and charges that are not subject to offset and refund), penalties are made by the tax authority in the national currency in the following order:
at the place of keeping personal accounts for the relevant tax, payment to the budget, penalty – based on the information of such personal accounts;
at the place of payment of payments to the budget for which personal accounts are not maintained – on the basis of documents submitted by the taxpayer, issued by the relevant authorized state body or received via an electronic database and (or) on paper, confirming the failure of actions for which payment of payments to the budget is provided.
4. The offset and refund of the overpaid (collected) amount of tax, payment to the budget, and penalties shall be made by the tax authority within five working days, calculated in the following order:
1) in the case of a set–off and refund based on a tax application - from the date of registration of such an application by the tax authorities;
2) in case of offsetting without an application, from the date of formation of the overpaid amount on the taxpayer's personal account.
The refund of the overpaid (collected) amount of tax, payment to the budget, or penalty is made by the tax authority to the taxpayer's bank account on the basis of his tax statement in the absence of tax arrears to the budget.
If there is a tax debt, the tax authority sets off the overpaid amount of tax, payments to the budget, and penalties to repay the existing tax debt without submitting a tax application for offset.
If the taxpayer is a legal entity, the overpaid amount of tax, payment to the budget, and penalties are offset against the repayment of existing tax debts of the legal entity and its structural divisions without submitting a tax application for offset.
The remainder of the amount of overpaid tax, payment to the budget, and penalties after the offset provided for in this paragraph is subject to refund.
5. Not subject to:
1) offsetting:
an overpaid (recovered) amount of tax, payment to the budget, or penalty on account of repayment of another taxpayer's tax debt, except for a set-off between a legal entity and its structural subdivision;
the amount of the state fee paid;
2) offsetting and refund:
the amount of the fee paid for the passage of motor vehicles through the territory of the Republic of Kazakhstan, the consular fee, the fee for:
use of land plots, provision by the state of a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or extraction of solid minerals, use of wildlife, use of specially protected natural territories, except in cases of erroneous payment of such amounts;
an overpaid amount of excise taxes for excisable goods subject to labeling with accounting and control stamps, except in cases of termination of the taxpayer's activity in the production of such goods and the return of previously received accounting and control stamps to the tax authority according to the act of acceptance and transfer;
overpaid (collected) amount of taxes, fees for the use of land, use of water resources of surface sources, negative impact on the environment – in case of extension of the deadline for submitting tax reports on such taxes, fees before the date of its submission.;
the amount of the subscription bonus paid, except for the case when the auction for granting the right of subsurface use is declared invalid due to violation of the rules of its conduct established by the legislation of the Republic of Kazakhstan on subsurface resources and subsurface use, which affected the determination of the auction winner.;
the amount of the fee paid for the issuance of a document confirming the residence of a foreigner or a stateless person who is an investment resident of the Astana International Financial Center, except in cases of erroneous payment of such amounts or refusal to issue a document confirming the residence of a foreigner or a stateless person who is an investment resident of the Astana International Financial Center;
6. If the tax authority violates the deadline for setting off and (or) refunding the taxpayer's tax application for an overpaid (collected) amount of tax or a payment to the budget for which the offset and (or) refund was made in violation of the deadline, the tax authority shall charge a penalty in favor of the taxpayer for each day of delay. The penalty is calculated in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan, effective for each day of delay, starting from the day following the end of the set-off and (or) refund period, including the day of such set-off and (or) refund.
The accrued amount of the penalty is subject to transfer to the taxpayer's bank account specified in the tax statement on the day of offsetting and (or) refunding the overpaid (collected) amount of tax, payment to the budget, and penalties from budget receipts according to the appropriate budget classification code.
7. The procedure for offsetting and (or) refunding the overpaid (collected) amount of tax, payment to the budget, and penalties shall be determined by the authorized body.
President
Republic of Kazakhstan
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