State duty rates in courts Printable versionLast update: 23.11.2022
State duty is a special form of tax payment, which is charged when applying to various authorities as a fee for performing certain actions established by law, or for issuing legal documents. Each person applying to court wants to know what the state duty is, when it is charged and what its amount is. However, by introducing the obligation to pay the state duty, the state nevertheless let some individuals to be exempt from paying. The article describes the state duty rates in courts and who is exempt from paying a state duty.
Pursuant to Article 103 of Civil Procedure Code, payment procedure and amount of state duty as well as the grounds for exemption from its payment are determined by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code).
For administrative claims filed to a court, legal claims, statements of special claim proceedings, statements (complaints) in cases of special proceedings, applications for issuance of a court order, applications for issuance of a duplicate of a writ of execution, applications for issuance of writ of execution for the enforcement of arbitration decisions and foreign courts, applications for re-issuance of copies of judicial acts, executive sheets and other documents the state duty is charged in the following amounts:
1) unless otherwise established by this paragraph, for pecuniary complaints:
- individuals – 1 percent from a claim amount;
- legal entities – 3 percent from a claim amount;
2) for complaints against illegal actions (inactions) and decisions of government agencies and their officials infringing on the rights of individuals: 0.3 MCI;
3) for complaints against illegal actions (inactions) and decisions of government agencies and their officials infringing on the rights of legal entities: 5 MCI;
4) for administrative claims disputing notifications on inspection reports and (or) notifications on the results of horizontal monitoring:
- for individual entrepreneurs and peasant/farm enterprises: 0.1 percent of the disputed amount of taxes, customs payments and payments to the budget (including penalties) specified in the notification, but not more than 500 MCI;
- for legal entities: 1 percent of the disputed amount of taxes, customs payments and payments to the budget (including penalties) specified in the notification, but not more than 20 thousand MCI;
5) for legal claims regarding divorce: 0.3 MCI.
In cases of property separation during divorce, the duty is determined from the amount of claim in accordance with subclause 1) of the clause;
6) for legal claims on property separation during divorce with individuals recognized in the prescribed manner as missing or incapacitated due to mental illness or dementia, or with individuals sentenced to imprisonment for a term of more than three years: according to subclause 1) of the clause;
7) for legal claims on amendment or termination of tenancy agreement/ on inheritance acceptance term extension/ on release of property from arrest and for other legal claims of a non–property nature or that are not subject to evaluation: 0.5 MCI;
8) for statements of special claim proceedings, statements (complaints) on cases of special proceedings, administrative claims within the framework of the Administrative Procedural Code of the Republic of Kazakhstan, except for those specified in subclauses 2), 3), 4) and 13) of the Clause: 0.5 MCI;
9) for petitions for cancellation of arbitration decisions: 50 percent of the amount of state duty levied when filing a non–property claim to the court of the Republic of Kazakhstan, and for property disputes: 50 percent of the amount of state duty levied when filing a property claim to the court of the Republic of Kazakhstan and calculated based on the amount disputed by an applicant;
10) for applications on issuance of a court order: 50 percent of the state duty rates specified in subclause 1) of the clause;
11) for applications on issuance of a duplicate of the writ of execution, applications for issuance of writ of execution for the enforcement of arbitration and foreign courts decisions: 5 MCI;
12) for applications for re–issuance of copies (duplicates) of court decisions, verdicts, rulings, other court decisions, as well as copies of other documents from the case issued by the courts at the request of the parties and other persons involved in the case: 0.1 MCI for each document, as well as 0.03 MCI for each page issued;
13) for requests on recognition of legal entities as bankrupts and application of a rehabilitation procedure: 0.5 MCI;
14) for legal claims of individuals for the recovery in monetary terms of compensation for moral damage caused by dissemination of information discrediting honor, dignity and business reputation: 1 percent from the amount of a claim;
15) for legal claims of legal entities for the recovery of losses caused by dissemination of information discrediting business reputation: 3 percent from the amount of a claim.
For petitions on review of judicial acts in cassation for rulings on the cancellation of arbitration decisions and issuance of writ of execution for enforcement of arbitration decisions and foreign courts, decisions and rulings of courts on non-property and property disputes, the state duty is charged in the amount of 50 percent of the corresponding state duty rate established in Clause 1 of Article 610 of the Tax Code when filing an administrative claim, statement of claim (statement) on such disputes.
For legal claims containing both claims of a property and non-property nature, a state duty established for legal claims of a property nature and for legal claims of a non-property nature is charged.