Article 108. Register of inactive taxpayers of the Tax Code of the Republic of Kazakhstan
1. The tax authority maintains a register of inactive taxpayers.
A taxpayer who has not independently submitted tax reports within twelve months after submitting the last tax report is included in the register of inactive taxpayers.
The provisions of this article shall apply to a resident legal entity, a non–resident legal entity operating in the Republic of Kazakhstan through a permanent establishment or structural subdivision, an individual entrepreneur, with the exception of taxpayers who have suspended the submission of tax reports in accordance with this Code.
2. The tax authority annually, no later than April 30, makes a decision on the inclusion of a taxpayer in the register of inactive taxpayers.
The register of inactive taxpayers is posted on the Internet resource of the authorized body no later than the date of making such a decision.
3. A taxpayer is excluded from the register of inactive taxpayers when submitting additional tax reports for a tax period for which tax reports are automatically recognized as having been submitted with zero indicators.
The decision of the tax authority on exclusion from the register of inactive taxpayers is made by the tax authority no later than three working days following the day of submission of additional tax reporting.
The updated register of inactive taxpayers is posted on the authorized body's Internet resource no later than the date of the tax authority's decision to exclude the taxpayer from the register of inactive taxpayers.
4. If a taxpayer is excluded from the registers of numbers or an individual entrepreneur is removed from the registration register, such taxpayers are simultaneously excluded from the register of inactive taxpayers.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 108. Specifics of the refund of the paid amounts of the state duty of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The overpaid amount of the state fee is subject to refund in part or in full in the following cases::
1) payment of a state fee in a larger amount than is required under this Code, except in cases where the plaintiff reduces his claims when filing claims and other applications (complaints) to the court;
2) transfer of the case to arbitration;
3) the termination of the case by an amicable agreement of the parties, an agreement on the settlement of a dispute (conflict) by way of mediation or an agreement on the settlement of a dispute by way of a participatory procedure in the courts of first and appellate instances – in full, in the court of cassation – in the amount of 50 percent of the amount paid when filing a petition for review of the judicial act in cassation I'm fine;
4) the return of a citizen's appeal by the Constitutional Court of the Republic of Kazakhstan, a claim or other statement (complaint) by the court or a refusal to accept it, as well as the refusal of notaries or authorized persons to perform notarial acts;
5) termination of constitutional proceedings, proceedings on the case or abandonment of a claim without consideration, if the case is not subject to consideration in the Constitutional Court of the Republic of Kazakhstan, the court, as well as if the plaintiff has not complied with the procedure for preliminary dispute resolution established for this category of cases or the claim is filed by an incapacitated person.;
6) refusal of persons who have paid the state fee from performing a legally significant action or from receiving a document before contacting the body performing this legally significant action.;
7) the return of the petition for the review of the judicial act in cassation;
8) in other cases established by the laws of the Republic of Kazakhstan.
2. The state fee is not refunded in the following cases::
1) the citizen's withdrawal of his appeal to the Constitutional Court of the Republic of Kazakhstan, the plaintiff's rejection of the claim;
2) the plaintiff's reduction of his claims;
3) cancellation of the court order.
3. The refund of the overpaid amount of the state duty is made by the tax authority on the basis of a tax statement submitted by the taxpayer and a document from the relevant state authority confirming the legality of the refund.
4. The refund of the amount of the state fee to the taxpayer, in whose favor the court decision on the collection of the state fee from the state institution, which is a party to the case, is made by the tax authority on the basis of the tax application submitted by the taxpayer and the court decision that has entered into force.
5. 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 refund application.
6. The documents for the refund of the overpaid amount of state duty provided for in this article must be submitted to the tax authority before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.
The footnote. Article 108 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 21.12.2022 No. 165-VII (effective from 01.01.2024).
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