Article 122. The main provisions of the procedure for offsetting and refunding overpaid and (or) paid amounts of tax, payments to the budget, penalties and fines of the Tax Code of the Republic of Kazakhstan
1. The offset of the amount of tax paid and (or) overpaid, payment to the budget (with the exception of taxes and payments to the budget that are not subject to offset) and penalties is carried out by the tax authority in the national currency:
1) without a taxpayer's tax statement;
2) on the basis of a taxpayer's tax statement.
2. The overpaid amount of tax, payment to the budget and penalties are offset without a taxpayer's tax statement in the following sequence to the account:
1) payment of calculated, accrued amounts of taxes and payments to the budget, for which an overpaid amount has been formed and the due date for which has arrived;
2) repayment of arrears:
by type of tax, payment to the budget, for which an overpaid amount was formed;
for other types of taxes and payments to the budget;
3) repayment of penalties on taxes and payments to the budget in the sequence provided for in subparagraph 2) of this paragraph;
4) repayment of the fine on taxes and payments to the budget in the sequence provided for in subparagraph 2) the present paragraph.
3. The overpaid amount of tax, payment to the budget and penalties on the taxpayer's tax statement are offset against:
1) upcoming payments for the relevant type of tax and (or) payment to the budget specified in such an application, in the absence of tax arrears from the taxpayer and (or) the structural subdivision of such taxpayer;
2) repayment of tax arrears for the relevant type of tax and (or) payment to the budget specified in such an application:
the structural unit of such a taxpayer;
a legal entity – if the taxpayer is a structural subdivision of such a legal entity.
4. The refund of the amount of tax paid and (or) overpaid, payment to the budget (with the exception of taxes and payments to the budget that are not refundable), penalties and fines is made by the tax authority on the basis of the taxpayer's tax statement, by transfer to the taxpayer's bank account specified in such statement.
For the purposes of this Code, the refund by the tax authority of an overpaid and (or) paid amount of tax, payment to the budget, penalties and fines, the amount of excess value-added tax is understood to mean the submission by the tax authority of a corresponding payment order in accordance with the Budget Code of the Republic of Kazakhstan.
The refund of taxes paid, including overpaid amounts, payments to the budget, penalties and fines is made by the tax authority in the absence of tax arrears from the taxpayer and his structural unit.
If there is a tax debt, the refund is made after carrying out in accordance with subparagraph 2) paragraph 3 of this Article sets off the amount of overpaid taxes, payments to the budget and penalties.
In the case specified in the second part of this paragraph, the remainder of the amount of overpaid tax, payment to the budget, penalties and fines after the offset is subject to refund.
5. Excessively (erroneously) paid amount of taxes, payments to the budget, penalties, except for the state duty, is subject to offset and (or) refund in the amount of the amounts paid during the:
the current year;
of the previous calendar years within the limitation period, starting from the calendar year following the calendar year in which such amounts are paid.
The overpaid amount of the state fee is subject to refund upon submission of documents for refund within three years from the date of payment of such amount of the state fee to the budget.
6. The accrued amount of penalties in case of violation by the tax authority of the deadline for offsetting and (or) refunding the paid and (or) overpaid amounts of tax, payment to the budget on the taxpayer's tax application, is subject to transfer on the day of offsetting and (or) refunding the overpaid amount of tax, payment to the budget, penalties from receipts to the budget for the relevant the budget classification code.
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 122. Debt collection to the budget at the expense of money held in bank accounts of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. A tax authority shall forcibly recover from the bank accounts of a taxpayer (tax agent) the amounts of tax arrears in the event of non-payment or incomplete payment of the amounts of tax arrears by a taxpayer (tax agent) classified in accordance with the risk management system as:
of a high level of risk, – after five working days from the date of delivery of the notification of repayment of tax arrears.;
average risk, – after twenty working days from the date of delivery of the notification of repayment of tax arrears.
The provisions of this paragraph do not apply to bank accounts for which foreclosure is prohibited in accordance with the Civil Code of the Republic of Kazakhstan.
2. The collection of the amount of tax arrears from the bank accounts of a taxpayer (tax agent) opened with a second-tier bank or an organization engaged in certain types of banking operations is carried out on the basis of a collection order of the tax authority, with the exception of the amount of money that is collateral for loans issued by such a second-tier bank or an organization engaged in certain types of banking operations, in the amount of the outstanding principal debt of the specified loan.
3. A collection order is drawn up by the tax authority on the basis of data on the amount of tax arrears as of the date of its compilation.
4. When a second-tier bank or an organization performing certain types of banking operations executes a collection order from one bank account of a taxpayer (tax agent), collection orders issued to other bank accounts of the taxpayer (tax agent) opened by him at the specified second-tier bank or an organization performing certain types of banking operations are returned to the tax authority without execution, if such collection orders are issued on the same date, for the same amount, for the same type of debt.
5. Upon full execution by a second-tier bank or an organization engaged in certain types of banking operations of a collection order by debiting money from several bank accounts of a taxpayer (tax agent) for the total amount specified in such collection order, collection orders are transferred to other bank accounts of the taxpayer (tax agent) opened by him in the specified second-tier bank or organization which carries out certain types of banking transactions, issued on the same date, for the same amount, for the same type of debt, are returned without execution.
6. The collection order is issued in accordance with the form approved by the National Bank of the Republic of Kazakhstan and contains an indication of the taxpayer's (tax agent's) bank account from which the amounts of tax arrears are collected.
The tax authority sends a collection order to second-tier banks or organizations engaged in certain types of banking operations in hard copy or in electronic form via transmission over a telecommunications network. The collection order in electronic form is formed in accordance with the formats established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.
7. If there is no money in the taxpayer's (tax agent's) bank account in the national currency, tax arrears are collected from bank accounts in foreign currency on the basis of collection orders issued by the tax authorities in the national currency.
8. If the client's money is sufficient in a second-tier bank or an organization engaged in certain types of banking operations to meet all requirements imposed on the client, a collection order to collect the amount of tax arrears is executed by a second-tier bank or an organization engaged in certain types of banking operations as a matter of priority and no later than one business day following the day of receipt of the specified order, within the limits of the amounts available in the bank account.
9. In case of absence or insufficiency of money in the taxpayer's (tax agent's) bank accounts, upon presentation of several claims to the client, the second-tier bank or an organization engaged in certain types of banking operations shall withdraw the client's money to pay off tax arrears as the money is credited to such accounts and in the order of priority established by the Civil Code of the Republic of Kazakhstan.
10. When a taxpayer's (tax agent's) bank account is closed, a second-tier bank or an organization engaged in certain types of banking operations, in accordance with the legislation of the Republic of Kazakhstan, returns the specified collection order to the relevant tax authority along with a notification of the closure of the taxpayer's (tax agent's) bank account.
11. Collection orders are revoked by the tax authority no later than one business day following the day of repayment of the tax debt.
The tax authority sends the withdrawal of the collection order to second-tier banks or organizations engaged in certain types of banking operations, on paper or in electronic form by transmission over a telecommunications network. The withdrawal of a collection order in electronic form is formed in accordance with the formats established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.
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