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

Article 623. The order for payment of state duty

1. The state duty is paid on:

1) in cases considered by the courts, - before filing an appropriate administrative lawsuit, an application (complaint) or an application for a court order, with the exception of the cases provided for in part three of Article 106 of the Civil Procedure Code of the Republic of Kazakhstan, as well as when the court issues copies of documents;

2) notarial actions, and also for the issuance of copies of documents, duplicates – when registering a notarial action;

3) state registration of vital records for making changes, additions, restorations and corrections in vital records, and also for the issuance of statements and reissuance of certificates – when issuing them;

4) state registration of divorce by mutual consent of spouses without minor children – when registering this vital record;

5) before the issuance of the relevant documents:

for issuance of passports and identity documents of citizens of the Republic of Kazakhstan, IDs of stateless persons, a residence permit of a foreigner in the Republic of Kazakhstan and a travel document;

for the issuance of a certificate of admission to the implementation of international road transport of goods (a duplicate of the admission certificate);

for the issuance (renewal) of a hunter's certificate (a duplicate of a hunter's certificate);

for issue:

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;

for the issuance of permits for the acquisition, storage or storage and carrying, transportation, conclusions for the import into the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan of civil, service weapons and cartridges for it;

for the issuance of permits for the purchase of civilian pyrotechnic substances and products with their use;

for registration and re-registration of each unit of civil, service weapons of individuals and legal entities (with the exception of cold hunting, signal weapons, mechanical sprays, aerosols and other devices equipped with tear or irritating substances, pneumatic weapons with a muzzle energy of not more than 7.5 J and a caliber up to 4.5 mm inclusive);

in cases related to the acquisition of citizenship of the Republic of Kazakhstan or termination of citizenship of the Republic of Kazakhstan, as well as with departure from the Republic of Kazakhstan and entry into the Republic of Kazakhstan;

for the commission by the authorized state body in the field of intellectual property of legally significant actions related to the recognition of a trademark as well-known, certification of patent attorneys and registration as a patent attorney;

for the issuance of a seaman's identity card, a seaworthy book of the Republic of Kazakhstan and a professional diploma;

6) for issuing driver’s licenses, tractor driving certificates, certificates of state registration of motor vehicles and trailers, state registration number plates, as well as a duplicate of the state registration number plate - prior to the issuance of relevant documents, state registration number plates, a duplicate of the state registration number plate;

7) for affixing an apostille to official documents executed by state bodies and notaries of the Republic of Kazakhstan by state bodies authorized thereto by the Government of the Republic of Kazakhstan - before affixing an apostille.

2. The state duty shall be credited at the place of committing legally significant actions and (or) issuing documents by authorized state bodies or officials.

3. The amount of the state duty shall be transferred to the state budget through second-tier banks or organizations carrying out certain types of banking operations, or paid in cash on the basis of accountable forms in accordance with the procedure established by the authorized body.

4. If the state duty is paid in cash, authorized state bodies shall deliver such accepted state duty amounts to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the budget. If daily cash receipts are less than 10 times the MCI, the money is deposited once every three business days of the day the money was received.

Footnote. Article 623 as amended by the Law of the Republic of Kazakhstan dated 20.06.2018 No. 161-VI (shall be enforced upon expiry of ten calendar days after its first official publication); No. 268-VI dated 28.10.2019 (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).

Clause 2. Consular fee