The code of the Republic of Kazakhstan about taxes and other obligatory payments in the budget (Tax code)

of June 12, 2001 No. 209-II ZRK

Article 21. Powers of local executive bodies

4. Local executive bodies of areas (the city of republican value, the capital) or areas (the cities of regional value) will organize work on issue of one-time coupons and provide completeness of collection of the amounts from implementation of one-time coupons according to the procedure, established by local executive bodies of areas (the city of republican value, the capital) in coordination with authorized body.

Article 39. Offsetting of the amounts of taxes, payments which are excessively paid by the taxpayer, penalty fee when calculating with the budget for execution of the tax liability

4. The amounts of taxes which are excessively paid to the budget levied by customs authorities when moving goods through customs border of the Republic of Kazakhstan are subject to offsetting on account of repayment of tax debt according to the tax statement of the taxpayer within ten working days from the date of submission of the tax statement with appendix of confirmation of customs authority for availability of excessively paid amounts of taxes in the following procedure:

1) on account of repayment of shortage, penalty fee and penalties on other types of tax;

2) on account of the forthcoming payments on other types of tax.

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