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

Article 620. Exemption from payment of the state duty on legally significant actions by the authorized state body for intellectual property

In case of legally significant actions by the authorized state body for intellectual property, the state duty shall not be paid by:

1) the elderly and disabled people living in common medical-social institutions for the elderly and disabled;

2) students of boarding schools, vocational schools and professional lyceums fully supported by the state and living in dormitories;

3) compatriots;

4) the heroes of the Soviet Union and the heroes of Socialist Labor, persons awarded the Order of Glory of three degrees and that of Labor Glory of three degrees, “Altyn Kyran”, “Otan”, with the title of “Halyk Kaharmany”, “Kazakstannyn Enbek Eri”, mothers with many children with the title of “Mother-Heroine” or awarded “Altyn alka” or “Kimis alka” pendants;

5) 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 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, one of the parents disabled since childhood, a disabled child, as well as the citizens affected by the Chernobyl disaster.

Footnote. Article 620 as amended by the Law of the Republic of Kazakhstan dated 06.05.2020, No. 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication).



Article 621. Exemption from payment of the state duty on the approval of host parties’ invitations for issuing visas of the Republic of Kazakhstan, as well as for issuing, restoring or extending visas of the Republic of Kazakhstan

The state duty shall not be paid by:

1) in case of approval of host parties’ invitations for issuing visas of the Republic of Kazakhstan:

individuals and legal entities of the states that have concluded an international agreement with the Republic of Kazakhstan on mutual waiver of collection of consular fees;

host parties applying for approval of invitations for issuing visas of the Republic of Kazakhstan to:

members of foreign official delegations and their accompanying persons intending to go to the Republic of Kazakhstan;

foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Prime Minister of the Republic of Kazakhstan, state bodies, akimats of oblasts, cities of republican status and the capital;

foreigners intending to go to the Republic of Kazakhstan with humanitarian assistance agreed upon with concerned state bodies of the Republic of Kazakhstan;

foreign investors;

ethnic Kazakhs;

children under 16 years of age on the basis of the principle of reciprocity;

2) in case of issuance, restoration or extension of a visa to foreigners and stateless persons in the territory of the Republic of Kazakhstan:

members of foreign official delegations and accompanying persons arriving in the Republic of Kazakhstan;

arriving in the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Prime Minister of the Republic of Kazakhstan, state bodies, akimats of oblasts, cities of republican status and capitals;

foreigners intending to go to the Republic of Kazakhstan with humanitarian assistance agreed upon with concerned state bodies of the Republic of Kazakhstan;

ethnic Kazakhs;

children under 16 years of age on the basis of the principle of reciprocity;

persons that used to be citizens of the Republic of Kazakhstan, permanently residing abroad and intending to go to the Republic of Kazakhstan for the burial of close relatives;

foreign investors;

3) for reissuance of visas instead of primary visas containing errors committed by employees of consular offices of the Republic of Kazakhstan, the Ministry of Foreign Affairs of the Republic of Kazakhstan, the Ministry of Internal Affairs of the Republic of Kazakhstan.

Footnote. Article 621 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).