Refunds of paid amounts of state duty are carried out by the SRA (state revenue authority) in accordance with Art. 108 of the Tax Code.

State duty is paid to the budget by taxpayers for various actions, transactions, execution of documents, and receipt of documents from authorized government bodies.

There are two budget classification codes for paying state duty:

108125 State duty credited to the republican budget. The state fee for obtaining an apostille and the consular fee are paid for this code.

All other payments for state duty are credited to BCC 108126 to the local budget. This code is used to pay (For example: for registering a marriage, for obtaining an identification card, for obtaining a birth certificate, etc.).

You can pay the state duty to the budget through second-tier banks, also Kazpost offices. Payment can be made through bank applications.

Excessively paid amounts of state duty are considered if the authorized body provides confirmation of non-use of funds, for example, refusal of a transaction or not completing a transaction. Confirmation is given both electronically and in paper form.

The refund of the overpaid amount of state duty is carried out by the state revenue authority on the basis of a tax application submitted by the taxpayer and a document from the relevant government agency confirming the legality of the refund.

Also, the refund of the amount of state duty is made on the basis of court decisions that have entered into legal force.

Due to the fact that the state duty is collected by authorized agencies,

and also we do not see the payment document (receipt) in the payment purpose,

does not reflect what was paid for, for what transactions or services. Therefore, when returning state duties, taxpayers are required to provide a supporting document from an authorized agency, if there was a refusal from the transaction or for some other reason the amount was not used.

To return the paid amount of state duty, a tax application is sent to the state revenue authority at the place of payment in the form in accordance with Appendix 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 60 “On approval of tax application forms” with supporting documents for the refund attached.

A tax application for a refund of state duty can be received electronically through:

 -web-application of the State Revenue Committee “Taxpayer's Office”,

- “Electronic government” portal (egov.kz),

- mobile application for individuals “e-Salyk Azamatb>.

or provided on paper through the NSC State Corporation “Government for Citizens” with supporting documents attached.

I'll deviate a little from the topic,

As for the mobile application E Salyk Azamat, there you can view the debt, calculate taxes and, most importantly, in connection with the general declaration, submit reports f.250.00, 270.00

There is also a mobile application E Salyk Business, where you can check your notifications, debt, and also find out about individual entrepreneur registration. Submit reports and issue checks. For individual entrepreneurs, there is a special regime for a mobile application and a simplified declaration.

Further on the topic of state duties, I would like to add that

The refund of the overpaid amount of state duty is made by the state revenue authority within five working days from the date of filing the tax application for refund.

The statute of limitations for the return of state duty is 3 years from the date of payment.

The state duty is not refunded in the following cases:

1) If the plaintiff abandoned his claim,

2) If the plaintiff has reduced his demands,

3) If the court order has been cancelled.

When returning to the taxpayer's account, the 20-digit account must be current; the amount of state duty is not returned to the special account.

Currently, in accordance with the Law of the Republic of Kazakhstan “On Payments and Payment Systems”, the Payment Gateway of “electronic government” (PGEP) has been implemented, where information about the payment of payments is received from second-tier banks. Therefore, information about the payment of payment amounts is not required.

After connecting all government agencies to this GATEWAY, there will be no need for the taxpayer to provide a confirmation document confirming that the amount was not used to refund state duties.