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

Article 107. Refund of paid amount of tax, payment to the budget, penalty and fine due to cancellation of internet auction results by a court order

1. In case of cancellation of the results of an internet auction conducted by an authorized legal entity by a final and binding court judgment, the paid amount of tax, payment to the budget, penalty and fine shall be refunded pursuant to a tax application of the authorized legal entity in the form approved by the authorized body (hereinafter, for the purposes of this article, an application for refund).

An application for refund shall be submitted together with:

1) a copy of the final and binding court judgment;

2) a copy of the payment document of the authorized legal entity on the payment of tax, payment to the budget, penalty and fine.

2. The refund of the paid amount of tax, payment to the budget, penalties, fines shall be made in national currency to the bank account of the authorized legal entity by the tax authority at the place of payment within five working days from the date of filing an application for refund.

Footnote. Article 107 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).



Article 108. Features of the refund of paid state fees

1. The overpaid amount of a state fee shall be refunded in whole or in part if:

1) a state fee was paid in an amount greater than required by this Code, except for cases when a plaintiff reduces his/her/its claims when filing lawsuits and other applications (complaints) with court;

2) a dispute was referred to arbitration;

3) parties concluded a settlement agreement, agreed to settle the dispute (conflict) by way of mediation or through a participative procedure in courts of first and appellate instances - in full, in a court of cassation – equal to 50 percent of the amount paid when filing an application for cassational review of a judicial act;

4) a statement of claim or another application (complaint) was returned or rejected, and also if notaries or persons authorized to perform notarial actions refused to perform them;

5) proceedings were terminated or a claim was declined consideration if a case is not justiciable, and also if a plaintiff failed to observe the procedure for preliminary settlement of the dispute established for this category of cases or a suit was filed by a legally incompetent person;

6) persons, who paid a state fee, refuse to take a legally significant action or obtain a document before applying to the body committing this legally significant action;

7) an application for cassational review of a judicial act was returned;

8) in other cases established by the laws of the Republic of Kazakhstan.

2. A state fee shall not be refunded if:

1) a plaintiff abandons a claim;

2) a plaintiff reduces claims;

3) a court order was vacated.

3. A tax authority refunds the overpaid amount of a state fee pursuant to the taxpayer’s submission of a tax application and a relevant state body’s document confirming the legality of the refund.

4. The tax authority shall refund the amount of the state duty to the taxpayer in whose favor the court ruled to collect the state fee from the state institution that is a party to the case on the basis of the tax application by the taxpayer and effective court ruling.

5. The refund of the overpaid amount of the state fee shall be made by the tax authority at the place of its payment to the taxpayer’s bank account from the corresponding budget classification code to which the state fee amount was credited, within five working days from the date of filing a tax application for refund.

6. Documents for refund of the overpaid amount of a state fee provided for in this article shall be submitted to a tax authority within a three-year period from the payment of such a state fee to the budget.

Footnote. Article 108 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).