Article 121. Overpaid and paid amounts of taxes, payments to the budget and penalties that are not subject to offset and (or) refund of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 121. Overpaid and paid amounts of taxes, payments to the budget and penalties that are not subject to offset and (or) refund of the Tax Code of the Republic of Kazakhstan

 1. An overpaid amount of tax, payment to the budget, or penalties is not subject to offset against the repayment of another taxpayer's tax debt, with the exception of offset between a legal entity and its structural subdivision.

 2. The amount of the state fee paid is not subject to:

 1) offsetting;

 2) refund at:

 the plaintiff's rejection of the claim;

 the plaintiff's reduction of his claims;

 cancellation of the court order.

 3. Are not subject to set-off and refund, except for the cases provided for in paragraphs 3 and 4 of Article 120 of this Code.:

 1) the amount of the fee paid for the passage of motor vehicles through the territory of the Republic of Kazakhstan;

 2) the amount of the consular fee paid;

 3) the amount of the subscription bonus paid;

 4) an overpaid amount of payment for the use of land plots for the provision of a subsoil plot by the state 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;

 5) the amount of payment paid for the use of wildlife;

 6) 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 AIFC;

 7) the overpaid amount of excise taxes for excisable goods subject to labeling with accounting and control stamps;

 8) the amount of the fee paid for forest use;

 9) the amount of the registration fee paid;

 10) the amount of the fee paid for the issuance of licenses for certain types of activities;

 11) the amount of the state fee paid.

 4. The overpaid amount of taxes, fees for the use of land, the use of water resources of surface water bodies, and the negative impact on the environment during the period are not subject to offset and refund.:

 1) suspension of the submission of tax reports on such taxes and fees until the date of its submission;

 2) conducting a tax audit before completion.

 5. The excess of the amount of value-added tax attributed to the offset over the amount of accrued tax resulting from the declaration is not subject to offset against the payment of value-added tax provided for by the decision to grant a deferral (installment plan) for the payment of taxes and (or) fees.

 6. An overpaid amount of tax, payment to the budget, or penalties after the expiration of the limitation period is not subject to offset and refund.

 The overpaid amount of taxes, payments to the budget, and penalties for which the statute of limitations has expired is subject to write-off based on a decision of the tax authority.

 7. The amount of value-added tax paid by a foreign company operating through an Internet site in the territory of the Republic of Kazakhstan is non-refundable.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 121. Measures of compulsory collection of tax debts of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Tax authorities shall apply measures of compulsory collection of tax debts of a taxpayer who is a legal entity, a structural subdivision of a legal entity, a non–resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, or a person engaged in private practice, except in cases of appeal against notification of the results of an audit or notification of the results of horizontal monitoring.

When collecting tax debts of a taxpayer operating under a production sharing agreement as part of a simple partnership (consortium) in cases where the fulfillment of tax obligations is assigned to the operator in accordance with subparagraph 2) paragraph 3 of Article 722 of this Code, the enforcement measures provided for in this chapter shall be applied to the taxpayer and (or) the operator.

2. The enforcement of tax debt collection measures is based on the results of the risk management system.

Prior to the application of enforcement measures, a notification on the repayment of tax arrears is sent to taxpayers with medium and high risk levels, with the exception of the cases specified in paragraph 4 of this Article.

The application of compulsory collection of tax arrears to a taxpayer (tax agent) is carried out within the time limits provided for in this chapter, depending on the level of risk to which the taxpayer is classified on the date of his tax arrears or on the date of the taxpayer's transition from the low-risk category to the medium or high-risk category.

3. Compulsory collection of tax arrears is carried out in the following order:

1) at the expense of money held in bank accounts;

2) from accounts of debtors;

3) through the sale of limited available property;

4) in the form of a compulsory issue of declared shares.

4. If a structural subdivision of a legal entity fails to pay off its tax arrears within forty working days after receiving the notification of repayment of the tax arrears, the tax authority shall collect the amount of the tax arrears by applying enforcement measures to the taxpayer – the legal entity that created this structural subdivision.

In the event of non-repayment of the tax debt of a structural subdivision of a legal entity after the application of enforcement measures to it in accordance with the procedure specified in part one of this paragraph, if the legal entity has more than one structural subdivision, the tax authority shall apply a measure of enforcement at the expense of money held in bank accounts simultaneously to all structural divisions of such a legal entity.

If a legal entity fails to pay off its tax arrears within forty working days after receiving the notification of repayment of the tax arrears, the tax authority shall collect the amount of the tax arrears by applying enforcement measures to taxpayers who are structural divisions of the legal entity.

5. Enforcement measures are subject to cancellation in the following cases::

1) initiation of bankruptcy proceedings – from the date of the court ruling on the initiation of bankruptcy proceedings;

2) the application of the rehabilitation procedure in relation to the taxpayer – from the date of the court ruling on the initiation of rehabilitation proceedings;

3) approval by the court of an agreement on debt restructuring – from the date of entry into force of the court ruling on the approval of such an agreement.;

4) compulsory liquidation of second–tier banks, insurance (reinsurance) organizations - from the date of entry into force of the court decision on compulsory liquidation;

5) compulsory termination of the activities of branches of non-resident banks of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations that are non-residents of the Republic of Kazakhstan – from the date of the decision by the authorized body for regulation, control and supervision of the financial market and financial organizations to revoke the license.

At the same time, in the cases specified in subitems 1), 2) and 3) of part one of this paragraph, according to the amount of the tax liability that is not included in the register of creditors' claims in accordance with the procedure established by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy, and (or) according to the amount of the taxpayer's tax liability that is not included in the restructuring agreement The tax authority shall apply compulsory collection measures in accordance with the provisions of this chapter.

6. If the taxpayer (tax agent) appeals against the notification of repayment of tax arrears, the application of measures of compulsory collection of tax arrears is not suspended until a decision is made on the results of consideration of the complaint.

7. For the purposes of this chapter, accounts of state institutions opened with the central authorized body for budget execution are equated to bank accounts, and the central authorized body for budget execution is equated to an organization engaged in certain types of banking operations.

 8. It was valid until 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI. The footnote. Article 121 as amended by the Law of the Republic of Kazakhstan dated 12/10/2020 No. 382-VI (effective from 12/16/2020).

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