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

Article 610. State duty rates in courts

1. For the administrative claims submitted to the court, claims, statements of special proceedings, applications (complaints) for special proceedings, applications for a court order, applications for the issuance of a duplicate writ of execution, applications for the issuance of writ of execution for enforcement of arbitration decisions and foreign courts, applications for reissuance of copies of judicial acts, writ of execution and other documents, the state fee is charged in the following amounts:

1) unless otherwise established by this paragraph, on pecuniary claims:

from individuals - 1 percent of the amount of the claim;

from legal entities - 3 percent of the amount of the claim;

2) on complaints about misconduct (inaction) and decisions of state bodies and their officials that infringe upon the rights of individuals - 0.3 MCI;

3) on complaints about misconduct (inaction) and decisions of state bodies and their officials that infringe upon the rights of legal entities - 5 MCI;

4) for administrative claims for contesting notifications on the acts of inspections and (or) notifications on the results of horizontal monitoring:

for individual entrepreneurs and peasant or 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 20 000 MCI;

5) on divorce suits - 0.3 MCI.

In cases of division of property in divorce cases, the duty is determined on the basis of the value of a suit in accordance with subparagraph 1) of this paragraph;

6) on statements of claim for the division of property when divorcing persons recognized as missing in the prescribed manner or incapacitated due to mental illness or dementia, or with persons sentenced to imprisonment for more than three years - in accordance with subparagraph 1) of this paragraph;

7) on statements of claim for modifying or terminating a residential lease agreement, for extending a period for accepting an inheritance, for releasing seized property and for other non-pecuniary claims or those not subject to valuation - 0.5 MCI;

8) for the statements of special claims, applications (complaints) for special proceedings, administrative claims within the framework of the Administrative Procedural Code of the Republic of Kazakhstan, with the exception of those specified in subparagraphs 2), 3), 4) and 13) of this paragraph, - 0.5 MCI;

9) on petitions for the reversal of arbitral awards - 50 percent of the amount of the state duty collected on bringing about a non-property claim in court of the Republic of Kazakhstan, and on pecuniary disputes - 50 percent of the state duty collected on bringing about a pecuniary claim in court Of the Republic of Kazakhstan and calculated on the basis of the amount disputed by an applicant;

10) on motions for judgment - 50 percent of the state duty rates specified in subparagraph 1) of this paragraph;

11) on applications for issuing a duplicate of a writ of execution, applications for issuing a writ of execution for the enforcement of arbitral awards and foreign court decisions - 5 MCI;

12) on applications for re-issuing copies (duplicates) of court decisions, sentences, rulings, other court orders, as well as copies of other documents of a case, issued by 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 prepared page;

13) from applications for declaring legal entities bankrupt, applying a rehabilitation procedure - 0.5 MCI;

14) on statements of claim of individuals for recovery of monetary compensation for moral injury caused by dissemination of information discrediting honor, dignity and business reputation - 1 percent of the amount of the claim;

15) on statements of claim of legal entities for recovery of losses caused by dissemination of information discrediting business reputation - 3 percent of the amount of the claim.

2. For petitions for revision of judicial acts in cassation for determination on the issues of canceling of arbitration decisions and issuing writ of execution for enforcement of arbitration decisions and foreign courts, decisions and decisions of courts on disputes of a non-property and property nature, the state fee is charged in the amount of 50 percent of the corresponding rate of the state fee established in paragraph 1 of this article when filing an administrative claim, a statement of claim (application) for such disputes.

3. As for statements of claim of both pecuniary and non-pecuniary nature, it is necessary to collect the state duty set for claims of both pecuniary and non-pecuniary nature.

Footnote. Article 610 as amended by Law of the Republic of Kazakhstan No. 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).