On taxes and other obligatory payments to the budget (Tax Code)

Article 608. State duty payers

1. The state duty payers are persons applying to authorized state bodies or their officials for the commission of legally significant actions.

2. By its decision, a legal entity has the right to assign the obligation to pay the state duty to its structural unit if legally significant actions were committed by relevant authorized bodies in the interest of such a structural unit.
Article 609. Items subject to the duty

1. The state duty is collected on:

Note!

In subparagraph1) amendment is provided for by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2024).




1) from administrative claims filed with the court, statements of claim, statements of special proceedings, statements (complaints) in cases of special proceedings, applications for issuing a court order, applications for issuing a duplicate writ of execution, applications for issuing writ of execution for enforcement of arbitration decisions and foreign courts, petitions for annulment of an arbitral award, applications for reissuance of copies of judicial acts, writ of execution and other documents;

2) notarial actions, as well as for issuing copies (duplicates) of notarized documents;

3) the registration of vital records, and also on the issuance of certificates to citizens and reissuance of certificates of vital record registration and certificates in connection with the change, addition, correction and restoration of vital records;

4) the execution of documents for departure from the Republic of Kazakhstan for permanent residence;

5) issuing invitations to foreigners and stateless persons for their entry into the Republic of Kazakhstan on private visit, on accepting and coordinating host parties’ invitations for issuing visas to the Republic of Kazakhstan;

6) issuing, restoring or extending visas in the territory of the Republic of Kazakhstan to foreigners and stateless persons enabling them to leave and enter the Republic of Kazakhstan;

7) executing documents on acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan and termination of citizenship of the Republic of Kazakhstan;

8) issuing (re-registering) a hunter’s certificate (duplicate of a hunter’s certificate);

9) for issuance:

permits for import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of flora objects, their parts and derivatives, subject to the Convention on International Trade in Endangered Species of Wild Fauna and Flora;

permits for the import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of animal species falling under the Convention on International Trade in Endangered Species of Wild Fauna and Flora;

conclusion (permitting document) for the export from the customs territory of the Eurasian Economic Union of certain wild plants and wild medicinal raw materials, including rare and endangered ones;

conclusion (permitting document) for the export of wild animals from the customs territory of the Eurasian Economic Union, including rare and endangered animals;

10) for issuance of identity documents, with the exception of a refugee certificate;

11) issuing permits to purchase, keep or keep and bear, transport civilian, service weapons and cartridges thereto;

12) issuing opinions on importation of civilian, service weapons and cartridges thereto into the territory of the Republic of Kazakhstan and their exportation from the territory of the Republic of Kazakhstan;

13) is excluded by Law of the Republic of Kazakhstan No. 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication);




14) registering and re-registering each unit of civilian, service weapons of individuals and legal entities (except for melee hunting, signal weapons, pressure sprayers, aerosol and other devices with tear or irritant agents, air weapons with muzzle energy under 7.5 J and caliber up to 4.5 mm inclusive);

15) affixing an apostille to official documents executed in the Republic of Kazakhstan in accordance with an international treaty ratified by the Republic of Kazakhstan by state bodies authorized thereto by the Government of the Republic of Kazakhstan;

16) issuing driver licenses, tractor driving certificates, certificates of state registration of motor vehicles;

17) for the issuance of state registration plates (duplicates), except state registration plates for a car that were stored for a period not exceeding the period established for their storage by the legislation of the Republic of Kazakhstan on state registration plates recording;

18) legally significant actions, provided for by Article 614 of this Code, committed by the authorized state body for intellectual property;

19) issuing a permit to conduct international carriage of goods by road and its duplicate;

20) issuing a seafarer’s identity document, a seaman’s book of the Republic of Kazakhstan and a professional diploma;

21) issuing a permit to purchase civilian pyrotechnic substances and products and use them;

22) for issuing a permit for permanent residence in the Republic of Kazakhstan.

2. The state duty rates shall be determined in the amount divisible by the monthly calculation index established by the law on the national budget and effective as of the date of payment of the state duty (hereinafter referred to as MCI in this Chapter) or as a percentage of the amount of a lawsuit, unless otherwise established by Article 610 of this of the Code.

Footnote. Article 609 as amended by laws of the Republic of Kazakhstan No. 268-VI dated 10.28.2019 (shall be enforced upon expiry of twenty one calendar days after the day of its first official publication); No. 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).