Allocation of court costs
According to Article 106 of the CPC, exemption from payment of state duty is carried out on the grounds provided for by the Tax Code.
In accordance with Chapter 70 of the Tax Code, plaintiffs are exempt from paying state duties in courts for claims for recovery of wages and other claims related to employment.
According to the rules of Article 117 of the CPC, the state fee, from which the plaintiff was exempted, is collected from the defendant, who is not exempt from its payment, to the state's income in full or in proportion to the satisfied part of the claim.
According to subparagraph 1) of the first part of Article 610 of the Tax Code, state duty is levied on claims filed with the court: for individuals - 1 percent of the amount of the claim.
The price of a claim is determined in claims for the recovery of money - the amount presented for recovery (subparagraph 1 of the first part of Article 104 of the CPC).
Consequently, in cases of wage recovery, since the plaintiff is an individual who, by virtue of law, is exempt from paying state duty when filing a claim, the courts must collect state duty from the defendant to the State revenue in the amount of 1% of the amount collected.
At the same time, the courts make mistakes, believing that a state fee in the amount of 3% of the amount collected by the court is subject to collection from the defendant, who is a legal entity.
By the decision of the Ili District Court of the Almaty region dated November 9, 2016, the claim of M.G.V. to A. of K. LLP (A. of K.) on the recovery of wages and recognition of the employer's orders as illegal was partially satisfied. The court decided: To collect wages in the amount of 250,957 tenge from the LLP in favor of the plaintiff. The amount of state duty in the amount of 7,534 tenge was collected from the LLP in the state income, which corresponds to 3% of the collected salary.
At the same time, by virtue of the first part of Article 117 of the CPC, the state fee from which the plaintiff is exempt is collected from the defendant, who is not exempt from paying the state fee to the state revenue in full or in proportion to the satisfied part of the claim.
This provision presupposes the collection of a state fee when making a court decision on the satisfaction of a claim (in whole or in part).
According to the second part of Article 115 of the CPC, when the parties conclude a settlement agreement, which is approved by the court, the state fee paid in full must be refunded from the budget.
At the same time, persons specified in Chapter 70 of the Tax Code are subject to exemption from payment of state duty in courts. The list of persons is not subject to broad interpretation.
According to this chapter of the Tax Code, state institutions are exempt from paying state duties when filing lawsuits and appealing court decisions, except in cases of protecting the interests of third parties.
The article does not contain provisions on the exemption of the respondent state institution from paying the state fee.
Government agency defendants are exempt from paying state fees for disputes related to compensation for damage caused to a citizen by unlawful conviction, unlawful application of a preventive measure in the form of detention, or unlawful imposition of an administrative penalty in the form of arrest.
Consequently, it is incorrect to assign a state fee to the budget, from which the respondent State institution is not exempt by law.
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