Procedure for accounting and refund of excess (erroneous) paid amounts

✍ The amount paid and (or) overpaid of taxes, payments to the budget (except for taxes not subject to offsetting and payments to the budget) and pen alties shall be offset by the tax authority in national currency: 🔸 without the taxpayer's tax application; жүргізеді on the basis of the taxpayer's tax application. Есепке offset of overpaid amounts of taxes, payments and penalties to the budget without a tax application of the taxpayer in the following sequence: төлеу payment of accrued, recorded amounts of taxes and payments to the budget, in which the overpaid amount was formed and the deadline for payment began; артық overpaid amount generated tax, by type of payment to the budget; өтеу repayment of debts on taxes, other types of payments to the budget; өтеу repayment of penalties for taxes, payments to the budget in the sequence provided for in subitem 2) of this item; өтеу in accordance with the sequence provided for in subitem 2) of this paragraph, the penalty for taxes and payments to the budget shall be reimbursed.