How can I return the amount of the state duty paid unnecessarily or erroneously, what documents need to be submitted and in what time should i expect the return of funds? This was told by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

The refund of the state duty is regulated by the articles of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Rules for Maintaining Personal Accounts approved by Order No. 306 of the Minister of Finance of the Republic of Kazakhstan dated February 27, 2018.

In accordance with paragraph 1 of Article 101 of the Tax Code, the amounts of the state duty paid are deemed to be overpaid - after the relevant authorized state body confirms via an electronic database and (or) on paper that they did not perform actions (including as a result of the taxpayer's refusal to perform actions before submitting the relevant documents), for which payment of the state duty is required.

According to paragraph 3 of Article 108 of the Tax Code, the refund of the overpaid amount of state duty is made by the tax authority on the basis of a tax application submitted by the taxpayer and a document of the relevant state authority confirming the legality of the refund.

The refund of the overpaid amount of the state duty is 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 amount of the state duty was credited, within five working days from the date of filing a tax application for refund.

According to paragraph 1 of Article 103 of the Tax Code, the amount of the state duty paid by mistake means the amount  transferred by any of the following mistakes:

1) in the payment document:

- incorrect taxpayer identification number;

- indication of the identification number of wrong tax authority;

- the text purpose of the payment does not correspond to the code of the purpose of the payment and (or) the code of the budget classification of income;

2) erroneous execution of a taxpayer's payment document by a second-tier bank or an organization performing certain types of banking operations;

3) the payment has been made to the tax authority in which the taxpayer - sender of the money is not registered;

4) the taxpayer - sender of the money is not a payer of the state duty.

Paragraphs 2 and 3 of Article 103 of the Tax Code provide for the refund of the mistakenly paid amount of state duty on:

1) the taxpayer's tax application;

2) the application of a second-tier bank or an organization carrying out certain types of banking operations;

3) the protocol drawn up by the tax authority on the reasons for the occurrence of the erroneously paid amount of the state duty in case of detection of the fact of an error, within five working days from the date of:

- submission of a taxpayer's tax statement, a second-tier bank statement;

- receipts of the mistakenly paid amount of state duty.

Thus, in order to refund the excessively/erroneously paid amount of the state duty, you should contact the state revenue authority at the place of payment with the provision of:

- tax application in the form as per Appendix No. 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160;

- supporting document from the authorized state body to which the documents were submitted.

Also, a tax application for the refund of an excessively/erroneously paid amount of state duty can be sent electronically through the web application of the State Revenue Committee "Taxpayer's Webroom", the portal of "electronic Government" (egov.kz), the tax wallet of the mobile application "Esalyq Azamat" with the attachment of the supporting document.