A state fee is a payment to the budget levied for the commission of legally significant actions, including those related to the issuance of documents (copies, duplicates) by authorized state bodies or officials.

       Two budget classification codes are provided for the payment of the state fee:

      108125 State fee credited to the republican budget;

      108126 State fee credited to the local budget.

      The amounts of the state fee paid are deemed to be overpaid – provided that the relevant authorized state body confirms by means of an electronic database and (or) on paper the fact that it has not performed actions (including as a result of the taxpayer's refusal to perform actions before submitting the relevant documents), for which payment of such payments is required.

      The refund of the overpaid amount of the state fee is made by the state revenue 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 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 state revenue authority on the basis of the tax application submitted by the taxpayer and the court decision that has entered into legal force.

      Legally significant actions and the issuance of documents for the receipt of which the state fee is paid are carried out by authorized state bodies, as well as detailed information about the payment is not reflected in the "purpose of payment" field of the payment document. Therefore, in order to refund the state fee in case of 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, taxpayers are required to provide supporting documents from authorized state bodies.

      To return the paid amount of the state fee, a tax application is sent to the state revenue authority at the place of payment in accordance with Annex 15 to the Order of the Minister of Finance of the Republic of Kazakhstan dated 12.02.2018 No. 160 "On approval of tax application forms" with the attachment of supporting documents for the refund (https://adilet.zan.kz/rus/docs/V1800016425/links#to ).

      At the same time, the tax application for the refund is sent electronically through the web application of the SRC "Taxpayer's Office", the portal of "electronic Government" (egov.kz ), the E-salyq Azamat mobile application is a tax wallet (for individuals) or is provided on paper through the NAO State Corporation "Government for Citizens" with an application confirming documents.

      The refund of the overpaid amount of the state fee is made by the state revenue authority within five working days from the date of filing a tax application for a refund. 

      At the same time, documents for the refund of the overpaid amount of state duty must be submitted to the state revenue authority before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.

     At the same time, the state fee is not refunded in cases of refusal of the plaintiff from the claim, reduction of the plaintiff's claims, cancellation of the court order.

      In accordance with the Law of the Republic of Kazakhstan "On Payments and Payment Systems", after receiving payments to the budget, the information systems of second-tier banks send information about payments made related to the payment of payments to the budget and social payments to the Electronic Government Payment Gateway (PSHEP).

      In order to simplify the provision of public services, prompt confirmation of the amounts of payments paid to the budget and social payments, as well as the exclusion of the requirement to provide documents confirming payment, the possibility of connecting state and authorized bodies to PSHEP has been implemented.

     Such connection allows the state and authorized bodies to receive information about payments within a few minutes after the payment is made by taxpayers, to exercise control over the provision of services, in case of non-provision of services, to use the information when receiving a tax return application.

       After connecting all state and authorized bodies to the PSHEP, there will be no need for the taxpayer to provide a document of the authorized state body on paper confirming the validity of the refund, since such a connection allows you to make a refund using the PSHEP data (electronic database) if the payment is not used.