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

Article 105. VAT refund on other grounds

1. Subject to refund from the budget, on the grounds provided for in the Special Part of this Code, is VAT amount:

1) paid for goods, works, services that were purchased using grant money;

2) paid by a diplomatic mission and equivalent representative office accredited in the Republic of Kazakhstan.

2. VAT to be returned to a grantee shall be refunded by a tax authority at the location of the grantee to his/her/its bank account after offsetting, in accordance with Article 102 of this Code during the period of refund set forth in Article 435 of this Code.

3. A tax authority shall refund VAT to diplomatic missions and equivalent representative offices of foreign states, to consular offices of a foreign state accredited in the Republic of Kazakhstan and persons that are members of diplomatic, administrative and technical staff of these missions, including their family members living with them, consular officials, consular employees, including their family members living with them, to their bank account in accordance with the procedure and within the time limits set forth in Article 436 of the Code.
Article 106. Refund of an amount of wrongfully imposed fine for violations in the field of taxation, of the legislation of the Republic of Kazakhstan on pensions, compulsory social insurance, compulsory social health insurance, and also of an amount paid in excess

1. An amount of wrongfully imposed fine for violations in the field of taxation, of the legislation of the Republic of Kazakhstan on pensions, compulsory social insurance, compulsory social health insurance to be returned due to the cancellation of a fine or reduction in its amount, is refunded pursuant to a taxpayer’s tax application (hereinafter, for the purposes of this article, an application for the refund of a fine).

An application for the refund of a fine must be submitted together with a final and binding court judgment or a decision of a higher-level tax authority (official) providing for the cancellation or reduction of the fine due to its wrongful imposition.

2. A taxpayer submits an application for the refund of a fine to a tax authority maintaining a personal account in which there is an amount of the fine to be refunded.

3. The tax authority shall refund the paid amount of the fine in accordance with paragraph 1 of this article to the taxpayer’s bank account within five working days from the date of filing an application for refund.

4. For the purposes of executing an order for the imposition of an administrative sanction, an amount of fine paid in excess shall be refunded in accordance with the procedure and within the time limits set forth in paragraph 3 of this article.

Footnote. Article 106 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).