Kazakhstan's State Revenue Committee has issued a release providing guidance on how to claim a refund of overpaid taxes (except VAT), penalties, and other payments to the state budget (together, debt obligations). The guidance clarifies that where there is an overpaid amount, it will be offset against other debt obligations or refunded. For this purpose, taxpayers must submit an application for offset or refund. The application must be submitted electronically through the State Revenue Commi…