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

Article 616. Exemption from the state fee in the Constitutional Court of the Republic of Kazakhstan and in courts

Footnote. The heading of Article 616, amended as of 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

The state duty in courts shall not be paid by:

1) plaintiffs - on claims for recovery of wages and other claims related to employment;

2) plaintiffs that are authors, executors and organizations administering their property rights on a collective basis - on claims arising from copyright and related rights;

3) plaintiffs that are authors of industrial property items - on claims arising from the right to invention, utility models and industrial designs;

4) plaintiffs - on claims for recovery of alimony;

5) plaintiffs - on claims for compensation for harm caused by injury or other damage to health, and also the death of the breadwinner;

6) plaintiffs - on claims for compensation of material damage caused by a criminal offense;

7) individuals and legal entities, except for persons not involved in a case - for issuing documents to them in connection with criminal and alimony cases;

8) plaintiffs - on claims for recovery of funds to the state budget to compensate for damage caused to the state by violation of the environmental legislation of the Republic of Kazakhstan;

9) claimants - on claims for violations of electoral rights of citizens and public associations, the rights of citizens and public associations to participate in a nationwide referendum;

10) vocational schools and vocational lyceums training skilled workers and high-skilled workers - on claims for recovery of expenses incurred by the state for the training of students who dropped out of educational institutions or were expelled from them;

11) individuals and legal entities applying to a court for the defense of rights and legally protected interests of other persons or the state in cases provided for by the legislation of the Republic of Kazakhstan;

12) an attorney (agent) who applied to a court with a claim for the refund of public budget loans, as well as government and government-backed loans in accordance with the budget legislation of the Republic of Kazakhstan;

13) the plaintiffs are veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the years of the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, disabled people, and also one of the parents of a disabled child, a disabled child - in all cases and documents;

14) plaintiffs-compatriots - in all cases and documents related to the acquisition of citizenship of the Republic of Kazakhstan;

15) individuals and legal entities - on filing applications with a court for:

the reversal of a court ruling to terminate case proceedings or dismiss a claim;

suspension of judgment or extension of a deadline for it;

changing the method of and procedure for enforcement of a judgment;

securing claims or replacing one type of security with another;

the review of court decisions, rulings or judgments in connection with newly discovered facts;

addition or reduction of fines imposed by court rulings;

overturning the execution of court judgments on the revival of limitation periods;

the reversal of a court judgment in default;

placement in special educational institutions and educational institutions with a special treatment regime;

as well as complaints:

about actions of bailiffs;

private complaints about court rulings to refuse the addition or reduction of fines;

other private complaints about court rulings;

complaints about decisions on administrative cases;

16) authorities of the prosecutor’s office - on all claims;

17) state institutions and state secondary education institutions – when filing statements of claim and appealing

against court decisions, except for cases of protection of interests of third parties;

18) public associations of persons with disabilities and (or) organizations created by them, employing at least 35 percent of disabled people with losses of hearing, speech and vision - when filing statements of claim to protect their own interests;

19) insuring and insured parties - on claims arising from compulsory insurance contracts;

20) plaintiffs and claimants - on disputes related to compensation for damage caused to a citizen by wrongful conviction, unlawful pretrial restraints in the form of detention or unlawful imposition of an administrative penalty in the form of arrest;

21) the National Bank of the Republic of Kazakhstan, its branches, representative offices and departments - when filing claims on matters within their competence;

21-1) the Commissioner for Human Rights in the Republic of Kazakhstan - when filing claims on issues within his competence;

22) liquidation commissions of financial institutions under compulsory liquidation - on claims, applications, complaints filed in the interests of liquidation proceedings;

22-1) liquidation commissions forcibly terminating the activities of branches of banks-non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations-non-residents of the Republic of Kazakhstan - on claims, applications, complaints filed in the interests of the procedure for the forced termination of activities;

23) interim administrations of financial institutions under compulsory liquidation - on claims, applications, complaints filed in the interests of the interim administration;

24) banks authorized to implement the state investment policy in accordance with the law of the Republic of Kazakhstan - when filing lawsuits:

to recover debts from loans granted on a repayable basis at the expense of budgetary funds;

to foreclose on property;

for bankruptcy of debtors in connection with their failure to fulfill their obligations under external government and government-backed loans, as well as public budget loans;

25) representatives of bondholders - when filing claims on behalf of bondholders for the failure to fulfill obligations under the bond issue prospectus by their issuers;

26) bankrupt and rehabilitation managers - when filing claims in the interests of bankruptcy procedure, rehabilitation procedure within the limits of their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

26-1) a unified accumulative pension fund, voluntary accumulative pension funds - when filing claims and appealing court decisions as part of ongoing work to collect debts from debtors that have arisen in connection with their failure to fulfill obligations in relation to pension assets;

27) internal affairs bodies - when submitting applications for issues related to the removal of foreigners and stateless persons from the Republic of Kazakhstan because of their violation of the legislation of the Republic of Kazakhstan;

28) plaintiffs (claimants) - on claims (applications) for the protection of rights, freedoms and legitimate interests of individuals and legal entities, also in the interests of public at large, on environmental protection and use of natural resources;

Subparagraph 29) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.




29) an organization for improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan - when filing lawsuits and appealing court decisions;

30) plaintiffs - in claims for recognition of a potential supplier or supplier as an unprincipled participant in public procurement.

The persons, specified in part one of this article, shall be exempt from payment of the state duty in courts also in case of appeal against judicial acts.

Individuals - heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the Orders of Glory of three degrees and Labor Glory of three degrees, “Altyn Kyran”, “Otan”, awarded the titles of “Khalyk kaharmany”, "Kazakhstannyn Enbek Epi", mothers of many children, awarded the title of "Mother Heroine", awarded with pendants "Altyn alka", "Kumis alka", veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on territories of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the years of the Great Patriotic war, persons with disabilities, as well as one of the parents of a person with a disability since childhood, a child with a disability shall be exempted from payment of the state fee in the Constitutional Court of the Republic of Kazakhstan.

Footnote. Article 616 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 202-VI (shall be enforced from 01.01.2019); dated 06.05.2020 No. 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication); dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force); dated 29.12.2021 No. 93-VII (shall be enforced six months after the day of its first official publication); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).