State fee - is a special form of tax which is charged when applying to various authorities as payments for certain acts of the law, or for the issuance of legal documents. Anyone who has to go to court, interested in the question, what the state duty is, in which case it is charged and what are its dimensions. However, introducing the obligation to pay the state fee State, however, exempted certain of its officials from its payment. In this article we will talk about state tax rates in the courts, and those who are exempt from paying a registration fee.
The amount of state due in courts
According to Article 103 of the Civil Procedure Code, the procedure for payment and the 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 obligatory payments to the budget" (Tax Code)..
The fee for the types of applications
- From the property-related statement of claims:
- for the physical bodies – 1 % of the claimed amount;
- for the legal bodies – 3 % of the claimed amount;
- From complaints of wrongful acts (omissions) and decisions of state bodies and their officials infringing the rights of individuals, 0.3 monthly calculation index established by the law on the republican budget and acting as of the date of payment of the state duty (hereinafter - MCI);
- From complaints of wrongful acts (omissions) and decisions of state bodies and their officials, infringing the rights of legal entities, - 5 MCI;
- From applications for challenging notifications on acts of inspections and (or) notifications on the results of horizontal monitoring:
- for individual entrepreneurs and peasant or private farms - 0.1% of the contested sum 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% of the contested sum of taxes, customs payments and payments to the budget (including penalties) specified in the notification, but not more than 20 thousand MCI.
- From the claim for divorce - 0.3 MCI;
- In the event of the division of property upon divorce, the duty is determined from the price of the claim in accordance with subparagraph 1) of this paragraph.
- From the statement of claim on the division of property upon the dissolution of the marriage with persons recognized in the prescribed manner as missing or incapacitated due to mental illness or dementia, or with persons sentenced to imprisonment for more than three years - according to subparagraph 1) of paragraph 1 of Article 610 of the Tax Code;;
- From claims for changing or terminating the contract for renting a home, extending the period for accepting the inheritance, releasing property from arrest and other claims of non-property nature or not being evaluated, 0.5 MCI;
- From statements of special proceedings, statements (complaints) in cases of special proceedings, with the exception of those specified in subparagraphs 2), 3), 4) and 13) of paragraph 1 of Article 610 of the TC, - 0.5 MCI;
- From applications for cancellation of arbitration awards – 50 % of the amount of state duty levied when filing a non-property claim in the court of the Republic of Kazakhstan, and on disputes of a property nature – 50 % of the amount of state duty levied when filing a claim of a property nature in a court of the Republic of Kazakhstan and calculated on the basis of the amount contested by the applicant;
- From applications for the issuance of a court order - referred to in subparagraph 1) of paragraph 1 of Article 610 of the Tax Code;
- From applications for the issuance of a duplicate of the writ of execution, applications for the issuance of writ of execution for the enforcement of arbitral awards and foreign courts - 5 MCI;
- From applications for the re-issuance of copies (duplicates) of court decisions, sentences, rulings, other orders of courts, as well as copies of other documents from the case, issued by the courts at the request of the parties and other persons participating in the case - 0.1 MCI for each document, as well as 0.03 MCI for each page produced;
- From applications for the recognition of legal entities as bankrupt, the application of rehabilitation procedures, the application of an accelerated rehabilitation procedure - 0.5 MCI;
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From claims of natural persons for recovery in monetary terms of compensation for moral damage caused by the dissemination of information discrediting honor, dignity and business reputation - 1 %of the amount of the claim;
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From claims of legal entities on recovery of losses caused by the dissemination of information discrediting business reputation - 3 % of the amount of the claim.
From petitions for review of judicial acts in cassation order on the decisions on the cancellation of arbitration decisions and the issuance of writ of execution for the enforcement of decisions of arbitration and foreign courts, decisions and decisions of courts on disputes of non-property and property nature the state duty is charged at a rate of 50 % from the corresponding rate of the state duty established above when submitting the statement of claim (statement) on such disputes.
For statements of claim that simultaneously contain claims of property and non-property nature, a state fee, established for statements of claim of a property nature and for statements of claim of a non-property nature, is simultaneously charged.
Who is exempt from the state fee payment?
From payment of the state fee in courts the following are released:
- Plaintiffs - on claims for recovery of wages and other claims related to work;
- Plaintiffs - authors, executors and organizations administering their property rights on a collective basis - on claims arising from copyright and related rights;
- Plaintiffs - authors of industrial property objects - on claims arising from the right to invention, utility models and industrial designs;
- Plaintiffs - on claims for recovery of alimony;
- Plaintiffs - on claims for compensation for damage caused by injury or other damage to health, as well as death of the breadwinner;
- Plaintiffs - on claims for compensation of material damage caused by a criminal offense;
- Physical and legal persons, except for persons not related to the case, for issuing documents to them in connection with criminal cases and cases of alimony;
- Plaintiffs - on claims for recovery of state funds to the state to compensate for damage caused to the state by violation of the environmental legislation of the Republic of Kazakhstan;
- Applicants - on applications for violations of the electoral rights of citizens and public associations, the rights of citizens and public associations to participate in a republican referendum;
- Vocational schools and vocational lyceums providing training for skilled workers and workers with increased skill level - on claims for recovery of state expenses incurred by the state for keeping students who have left or excluded from the educational institutions;
- Individuals and legal entities that apply in cases provided for by the legislation of the Republic of Kazakhstan to a court with a statement in defense of the rights and interests of other persons or the state protected by law;
- Attorney (agent) who applied to the court with a claim for the return of budgetary credits, as well as state and state-guaranteed loans in accordance with the budget legislation of the Republic of Kazakhstan;
- Plaintiffs - participants and invalids of the Great Patriotic War and persons equated to them for benefits and guarantees, persons awarded with orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War, persons who have worked (served) for at least six months from June 22, 1941 to May 9, 1945 and who were not awarded orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War, disabled people, as well as one of the parents of a disabled person from childhood, a disabled child in all cases and documents;
- Plaintiffs-oralmans - on all cases and documents related to the acquisition of citizenship of the Republic of Kazakhstan;
- Individuals and legal entities - for filing applications with the court:
- on cancellation of the court ruling on termination of proceedings on the case or leaving the application without consideration;
- on the deferment or installment of the decision;
- on changing the method and order of execution of the decision;
- on securing claims or replacing one type of security with another;
- on the revision of decisions, rulings or decisions of the court on newly discovered circumstances;
- on the addition or reduction of fines imposed by court rulings;
- on the reversal of the execution of court decisions on the restoration of missed deadlines;
- on the abolition of the absentee court decision;
- on the placement in special educational organizations and the organization of education with a special treatment regime;
as well as complaints:
- on the actions of bailiffs;
- private complaints about court rulings to refuse to add or reduce fines;
- other private complaints about court rulings;
- complaints against decisions on cases of administrative violations;
- Prosecutor's office - for all claims;
- State institutions and state educational institutions of secondary education - upon presentation of claims and appeals against court decisions, except for cases of protection of interests of third parties;
- Public associations of persons with disabilities and (or) organizations created by them, in which at least 35% of disabled people work for hearing loss, speech, and sight - when suing for their own interests;
- Insurers - on claims arising from compulsory insurance contracts;
- Plaintiffs and defendants - on disputes related to compensation for damage caused to a citizen by unlawful conviction, unlawful application of a preventive measure in the form of detention or unlawful imposition of an administrative penalty in the form of arrest;
- The National Bank of the Republic of Kazakhstan, its branches, representative offices and departments - when filing claims on matters within their competence;
- Liquidation commissions of compulsorily liquidated financial organizations - on claims, applications, complaints filed in the interests of liquidation proceedings;
- Temporary administrations of compulsorily liquidated financial organizations - on claims, applications, complaints filed in the interests of the interim administration;
- 24) banks authorized in accordance with the law of the Republic of Kazakhstan for the implementation of the state investment policy - when filing lawsuits:
- on recovery of debts on loans issued on a returnable basis at the expense of budgetary funds;
- on the foreclosure of property;
- on the bankruptcy of debtors in connection with their failure to fulfill their obligations under external state and state guaranteed loans, as well as loans issued from budget funds;
- Representatives of bondholders - when filing claims on behalf of bondholders on issues of default by issuers of obligations set by the bond issue prospectus;
- Bankruptcy and rehabilitative managers - when filing claims in the interests of bankruptcy procedures, rehabilitation procedures within the limits of their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
- Internal affairs bodies - when submitting applications on issues related to the expulsion of aliens and stateless persons outside the Republic of Kazakhstan for violation of the legislation of the Republic of Kazakhstan;
- Plaintiffs (applicants) - on claims (applications) for the protection of the rights, freedoms and legitimate interests of individuals and legal entities, including for the benefit of an undefined circle of persons, on environmental protection and the use of natural resources;
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an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, upon filing suits and appealing court decisions;
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plaintiffs - on claims for recognition of a potential supplier or supplier as an unfair participant in state procurement.
The above-mentioned are exempted from payment of state duty in courts also in case of appeal of judicial acts.
