State due rates in courts
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;
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;
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?
Last update: 30.09.2021