Article 123. Definition and main provisions of the procedure for offsetting and refunding the erroneously paid amount of tax, payment to the budget, penalties of the Tax Code of the Republic of Kazakhstan

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Article 123. Definition and main provisions of the procedure for offsetting and refunding the erroneously paid amount of tax, payment to the budget, penalties of the Tax Code of the Republic of Kazakhstan

 1. A wrongly paid amount of tax, payment to the budget, or penalty is an amount that makes any of the following mistakes when transferring:

 1) in the payment document:

 The taxpayer's or tax authority's identification number is incorrect.;

 the textual purpose of the payment does not correspond to the payment destination code and/or the budget revenue classification code;

 2) erroneous execution by a banking organization of a taxpayer's payment document;

 3) the payment was made by a taxpayer who is not registered or is not a payer for this type of tax or payment to the budget, in penalties.

 2. When confirming the existence of one of the errors specified in this article, the tax authority:

 1) offsets the amount mistakenly paid to the appropriate budget classification code and/or to the appropriate tax authority;

 2) makes a refund to the taxpayer's bank account.

 3. Upon confirmation of the fact of erroneous execution by a banking organization of a taxpayer's payment document, which led to a repeated transfer of the amount of tax, payment to the budget, and penalties for the same payment document, the tax authority, upon application by the banking organization, refunds the amount mistakenly paid.:

 1) to the taxpayer's bank account – in case of debiting money from a bank account or making a non-cash payment via an electronic terminal of a banking organization;

 2) to the bank account of a banking organization – in the case of depositing money to a banking organization in cash or making a cash payment through an electronic terminal of a banking organization.

 4. If the tax authority does not confirm the existence of errors indicated in the taxpayer's tax statement or the statement of the banking organization, the taxpayer or the banking organization is provided with a corresponding message.

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

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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 123. Recovery of the amount of tax arrears of a taxpayer (tax agent) from the accounts of his debtors of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. In the absence of a taxpayer (tax agent) classified as high or medium risk in accordance with the risk management system, bank accounts, as well as in the event of non-repayment of tax debts after collection from money held in bank accounts conducted in accordance with the procedure established by Article 122 of this Code, the tax authority within the established The tax debt is levied on money held in bank accounts of third parties who are in debt to the taxpayer (tax agent) (hereinafter referred to as debtors).

2. A taxpayer (tax agent) must, no later than ten working days from the date of receipt of the notification of repayment of tax arrears, submit to the tax authority that sent such notification a list of debtors indicating the amount of the receivable.

If there are court decisions that have entered into legal force, such a court decision is also provided to recover amounts owed from debtors in favor of the taxpayer (tax agent).

At the same time, in order to identify debtors of a taxpayer (tax agent), the tax authority has the right to use data from the information systems of tax authorities, as well as to conduct an audit of the taxpayer (tax agent) on the issue of determining mutual settlements between the taxpayer (tax agent) and his debtors. During the inspection of a taxpayer (tax agent), the tax authority has the right to conduct a counter-inspection of debtors.

The tax authority does not have the right to confirm the amounts of accounts receivable disputed in court.

If the taxpayer (tax agent) pays off the tax debt, the list of debtors or the reconciliation report is not provided.

3. Based on the list of debtors submitted by the taxpayer (tax agent) and (or) information about debtors obtained from the information systems of tax authorities, and (or) an audit report of the taxpayer (tax agent) confirming the amount of accounts receivable, the tax authority shall send notices to debtors about foreclosure on money from their bank accounts to the account of repayment of tax debts of the taxpayer (tax agent) within the limits of the amounts of accounts receivable.

No later than twenty working days from the date of receipt of the notification, debtors are required to submit to the tax authority that sent the notification a reconciliation report, drawn up jointly with the taxpayer (tax agent), on paper or electronically as of the date of receipt of the notification.

The reconciliation report between the taxpayer and his debtor must contain the following information:

1) the name of the taxpayer (tax agent) and his debtor, their identification numbers;

2) the amount owed by the debtor to the taxpayer (tax agent);

3) legal details, seal (if any) and signatures of the taxpayer (tax agent) and his debtor, or electronic digital signatures of the taxpayer and his debtor;

4) the date of the reconciliation report, which should not be earlier than the date of receipt of the notification of repayment of the debt to the budget.

4. If debtors fail to submit a reconciliation report within the time period provided for in the second part of paragraph 3 of this Article, or if the amount of accounts receivable is not confirmed by the tax authority, a tax audit of these debtors is conducted. At the same time, the tax authority does not have the right to confirm the amounts of accounts receivable disputed in court. In the absence of accounts receivable, the debtor simultaneously submits to the tax authority documents confirming the fact of repayment of the debt owed to the taxpayer (tax agent).

5. On the basis of a reconciliation report and (or) an inspection report of the debtor, including a counter-inspection conducted in accordance with paragraph 3 of this article, confirming the amount of the receivable, and (or) a submitted court decision, the tax authority issues collection orders to the debtor's bank accounts to collect the amount of the taxpayer's (tax agent's) tax debt.

In the event of repayment of the accounts receivable specified in the reconciliation report between the debtor and the taxpayer (tax agent), collection orders for the recovery of the amount of the taxpayer's (tax agent's) tax arrears issued to the debtor's bank accounts are subject to revocation within one business day following the day the debtor or taxpayer (tax agent) submits them to the tax authority. the body of the reconciliation report with the attachment of documents confirming the repayment of such debt.

6. A second–tier bank or an organization engaged in certain types of banking operations, a taxpayer debtor, is obliged to execute a collection order issued by the tax authority to collect the amount of the taxpayer's (tax agent's) tax debt in accordance with the requirements established by Article 122 of this Code.

In this case, if money is debited from the debtor's bank accounts opened in several second-tier banks or organizations engaged in certain types of banking operations in an amount exceeding the amount specified in the collection order, the excessively debited amount is returned by the tax authority to the debtor on the basis of his application.

7. The collection of tax debts of a taxpayer (tax agent) from the accounts of his debtors in the manner prescribed by this article is carried out regardless of the level of risk to which the debtor is classified in accordance with the risk management system.

The footnote. Article 123 as amended by the Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII (effective from 01.01.2023).

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