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

Article 103. Offset, refund of erroneously paid amount of tax, payment to budget, penalty

1. An erroneously paid amount of tax, payment to the budget, penalty is an amount transferred with any of such errors as:

1) that in a payment document, where:

the taxpayer identification number is incorrect:

instead of the identification number of a tax authority at the location of which a tax and payment to the budget, penalty shall be paid, the identification number of another tax authority is indicated;

the payment purpose description does not correspond to the payment purpose code and (or) the budget revenue classification code;

2) there is erroneous execution of a taxpayer’s payment document by a second-tier bank or an organization carrying out certain types of banking operations;

3) payment is made to a tax authority with which a taxpayer, the sender of money, is not registered;

4) a taxpayer, the sender of money, is not a payer of the given type of tax or payment to the budget, penalty.

2. An erroneously paid amount of tax, payment to the budget, penalty is offset, refunded:

1) pursuant to a taxpayer’s tax application;

2) pursuant to an application of a second-tier bank or an organization carrying out certain types of banking operations (hereinafter, for the purposes of this article, an application of a second-tier bank);

3) pursuant to a tax authority’s record of reasons for the erroneously paid amount of tax, payment to the budget, penalty, in case an error has been found.

3. An erroneously paid amount of tax, payment to the budget, penalty shall be offset, refunded within five working days from the date of:

the submission of a taxpayer’s tax application, an application of a second-tier bank;

the receipt of erroneously paid amount of tax, payment to the budget, penalty.

4. A tax application of a taxpayer, an application of a second-tier bank shall be submitted to a tax authority that keeps record of the erroneously paid amount of tax, payment to the budget, penalty.

5. If a tax authority confirms one of the errors specified in paragraph 1 of this article, such a tax authority:

1) applies the erroneously paid amount against an appropriate budget classification code and (or) an appropriate tax authority;

2) refunds it to the taxpayer’s bank account.

6. In case of erroneous execution of a taxpayer’s payment document by a second-tier bank or an organization carrying out certain types of banking operations, which leads to repeat transfer of the amount of tax, payment to the budget, penalty using the same payment document, a tax authority, at the request of the second-tier bank, upon confirmation of an error, refunds the erroneously paid amount:

to the taxpayer’s bank account - in case of money write-off from the bank account or making a payment through ATMs;

to the bank account of a second-tier bank - in case of paying money to the second-tier bank in cash or making a payment through point-of-sale terminals.

7. If tax authorities do not confirm errors specified in paragraph 1 of this article, such a tax authority shall send a written notification of non-confirmation of the error to a taxpayer on the grounds provided for in subparagraphs 1) and 2) of paragraph 2 of this article.

Footnote. Article 103 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).