Article 128. Procedure for refunding the amount of excess tax based on the results of a thematic tax audit of the Tax Code of the Republic of Kazakhstan
1. The amount of excess tax that has not been returned in a simplified manner to a tax payer who sells goods, performs work, or provides services taxed at a zero rate is subject to refund based on the results of a thematic tax audit.
2. A thematic tax audit is conducted in accordance with Chapter 15 of this Code.
3. Based on the results of the thematic tax audit, the tax authority draws up a conclusion to the tax audit report upon receipt of a response to the tax authority's request for the results of the audit carried out against the buyer of processed products by the tax service of the EAEU member state.
The conclusion to the tax audit report is drawn up and handed over to the taxpayer no later than five working days from the date of receipt of the response to the request.
4. When refunding the amount of excess tax based on the results of a thematic tax audit, the tax authority is:
1) an act of tax audit to confirm the accuracy of the amount of excess tax submitted for refund, taking into account the results of its appeal (if appealed by the taxpayer);
2) a conclusion to the tax audit report in the cases provided for by this Code.
5. The amount of excess tax, confirmed for refund based on the results of a thematic tax audit, is subject to refund within fifty-five working days following the deadline for submitting the tax return with an indication of the refund request.
The amount of excess tax based on the conclusion to the tax audit report is subject to refund within ten working days following the day of delivery of the conclusion to the tax audit report.
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 128. Collection of tax debts of a taxpayer – an individual who is not an individual entrepreneur, a person engaged in private practice of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. In cases of non-payment or incomplete payment by an individual who is not an individual entrepreneur or a person engaged in private practice of tax arrears in the amount of more than 1-fold of the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year, thirty working days after the date of delivery of the notification of tax arrears of individuals the tax authority issues a tax order to collect the debts of an individual (hereinafter referred to as – a tax order) in accordance with the form established by the authorized body, and no later than five working days from the date of its issuance, it is sent to an individual.
2. If an individual fails to pay off a tax debt, the tax authority, no later than five working days from the date of delivery of the tax order to be served to the individual in accordance with paragraph 1 of Article 115 of this Code, sends such a tax order to the relevant territorial justice authorities or the regional chamber of private bailiffs for enforcement in accordance with the procedure established by the legislation of the Republic of Kazakhstan. about enforcement proceedings and the status of bailiffs.
3. A tax order is cancelled by the tax authority that issued it in the following cases::
1) repayment of tax arrears by an individual – no later than one business day from the date of repayment of tax arrears;
2) if the tax debt, for the non-payment of which a tax order has been issued, is formed as a result of incorrect calculation (accrual) of taxes – no later than one business day from the date of making adjustments to the taxpayer's personal account.;
3) violations of the procedure for issuing a tax order established by this Article – no later than three working days from the date of detection of such a fact.
4) application of the judicial bankruptcy procedure in respect of an individual in accordance with the Law of the Republic of Kazakhstan "On Restoration of solvency and Bankruptcy of citizens of the Republic of Kazakhstan" – from the date of the court's decision on the application of the judicial bankruptcy procedure.;
5) the application of the procedure for restoring solvency to an individual in accordance with the Law of the Republic of Kazakhstan "On Restoring Solvency and Bankruptcy of citizens of the Republic of Kazakhstan" – from the date of the court's decision on the application of the procedure for restoring solvency.
The footnote. Article 128 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 20.03.2023 No. 213-VII (for the procedure of entry into force, see art. 2).
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