The offsetting of excessively (erroneously) paid amounts of taxes, other mandatory payments to the budget, customs payments, penalties is carried out by the state revenue authorities without a taxpayer's application for repayment of tax arrears and according to tax application on account of upcoming payments. This was reported by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

This means that in order to carry out a set-off against the repayment of tax arrears, the submission of a taxpayer's application is not required.

For 8 months of the current year:

1) offsets against the repayment of tax arrears and against upcoming payments:

- for legal entities in quantity of more than 187.0 thousand - the amount of 687.9 billion tenge;

- for individual entrepreneurs and individuals in quantity of more than 482.0 thousand - the amount of 9 528.7 billion tenge;

2) refunds to the bank account:

- for legal entities in quantity of 51 thousand - the amount of 2 201. 7 billion tenge;

- for individual entrepreneurs and individuals 116.8 thousand - in the amount of 8.7 billion tenge.

As to other mandatory payments to the budget without personal accounts in state revenue bodies, administration is carried out by other authorized state bodies, offsets and refunds are carried out on the basis of documents issued by the relevant authorized state body and confirming that they did not commit actions.

The SRC recalled that from January 1, 2021, the deadlines for offsets and refunds of excessively (mistakenly) paid amounts of taxes, other mandatory payments to the budget, customs payments, penalties have been reduced from 10 working days to 5 working days.