On taxes and other obligatory payments to the budget (Tax Code)

Article 102. Offset of taxes, payments to the budget, penalties

1. An amount of tax, payment to the budget, penalty paid (collected) in excess shall be offset:

1) without a taxpayer’s application - in accordance with paragraphs 2 and 3 of this article;

2) pursuant to a taxpayer’s tax application - in accordance with paragraph 4 of this article.

2. An amount of tax, payment to the budget paid (collected) in excess is applied without a taxpayer’s application in the following sequence:

1) against the tax obligation to pay the calculated, accrued amounts of taxes and payments to the budget, which matured on a certain type of tax, payment for: the use of land, the use of water resources from surface sources, negative impact on the environment, the use of the radio frequency spectrum, provision of long-distance and (or) international telephone communications, as well as cellular communications (hereinafter for the purposes of this article - a fee) – on which an overpaid amount formed;

2) against arrears in other types of taxes and (or) payments to the budget;

3) against a penalty for a certain type of tax, fee - with regard to those that were overpaid;

4) against a penalty for other types of taxes and (or) payments to the budget;

5) against a penalty for a certain type of tax, fee, with regard to those that were overpaid, and for other types of taxes and (or) payments to the budget.

3. An amount of penalty paid (collected) in excess is applied without a taxpayer’s application in the following sequence:

1) against a tax obligation to pay accrued penalties for a certain type of tax, fee - with regard to those that were overpaid;

2) against arrears in a certain type of tax, fee - with regard to those that were overpaid;

3) against arrears in other types of taxes and (or) payments to the budget;

4) against a penalty for other types of taxes and (or) payments to the budget;

5) against a penalty for a certain type of tax, fee, with regard to those that were overpaid, and for other types of taxes and (or) payments to the budget.

4. An amount of tax, payment to the budget, penalty paid (collected) in excess is applied, pursuant to a tax application of a taxpayer:

1) against future payments for a relevant type of tax and (or) payment to the budget specified in such an application, provided that there are no tax debts to the budget;

2) that is a legal entity with a structural unit (structural units) - against tax debts of the structural unit (structural units) of such a legal entity for a relevant type of tax and (or) payment to the budget specified in such an application;

3) that is a structural unit of a legal entity – against tax debts of the legal entity for a relevant type of tax and (or) payment to the budget specified in such an application.

5. In the event of the taxpayer’s consent directed through electronic communication channels, the overpaid (over-collected) amount of tax, payment to the budget shall be offset without the taxpayer’s application against upcoming payments for the relevant type of tax, payment to the budget in the absence of tax arrears to the budget.

Footnote. Article 102 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 02.01.2021 No. 402-VI (effective from 01.01.2022).