Article 247. Refund of excessively (erroneously) paid social contributions and (or) penalties for late and (or) incomplete payment of social contributions of the Social Code of the Republic of Kazakhstan

     1. The amounts of excessively (erroneously) paid social contributions and (or) penalties for late and (or) incomplete payment of social contributions by the payer shall be refunded in accordance with the procedure and cases determined by the Government of the Republic of Kazakhstan.

     2. Non-refundable:

     1) the amounts of social contributions and penalties subject to mandatory payment to the Fund;

     2) the amounts of excessively (erroneously) paid social contributions calculated for the period that was taken into account for the appointment of social benefits, with the exception of the amounts of excessively (erroneously) paid social contributions that were not taken into account when calculating the amount of social benefits in accordance with paragraph 4 of Article 78, paragraph 4 of Article 85, paragraph 4 of Article 118, paragraph 2 of Article 181, paragraph 3 of Article 240 of this Code.

President    

Republic of Kazakhstan     

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