Article 610. Terms of submission of a tax return tax code of the Republic of Kazakhstan

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 The gambling tax return is submitted no later than the 15th day of the second month after the reporting quarter.

 The gambling tax return is submitted to the tax authority at the place of registration as a taxpayer carrying out certain types of activities.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 610. State duty rates in the Constitutional Court and courts of the Republic of Kazakhstan code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1. the state fee shall be charged from administrative claims, claims, applications for special claims proceedings, applications for special procedural cases (complaints), applications for issuing a court order, applications for issuing a duplicate writ of execution, applications for issuing writ of execution for compulsory execution of decisions of Arbitration and foreign courts, applications for re-issuing copies of judicial acts, writ of execution and other documents:

1) claims of a property nature, unless otherwise established by this paragraph:

for individuals – 1 percent of the claim amount, no more than 10,000 MCI;

for legal entities – 3 percent of the claim amount, no more than 20,000 MCI;

By the normative resolution of the Constitutional Court of the Republic of Kazakhstan dated 22.02.2023 No. 3, subparagraph 1) of Paragraph 1 of Article 610 of this code was recognized as corresponding to Paragraph 2 of Article 13 and Article 14 of the Constitution of the Republic of Kazakhstan.

2) complaints of illegal actions (omissions) and decisions of state bodies and their officials that infringe on the rights of individuals – 0.3 MCI;

3) complaints about illegal actions (omissions) and decisions of state bodies and their officials that infringe on the rights of legal entities – 5 MCI;

4) from administrative claims to challenge notifications on inspection reports and (or) notifications based on the results of Level Monitoring:

for individual entrepreneurs and peasant or farm farms-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 thousand MCI;

5) from claims for divorce – 0.3 MCI.

In cases of separation of property upon dissolution of marriage, the duty is determined from the price of the claim in accordance with subitem 1) of this paragraph;

6) statements of claim for the division of property in case of dissolution of marriage with persons recognized as missing in accordance with the established procedure or as incapacitated as a result of a nervous breakdown or mental retardation, or persons sentenced to imprisonment for a term of more than three years-in accordance with subparagraph 1) of this article;

7) statements of claim on modification or termination of the lease agreement of the dwelling, on extension of the period of acceptance of the inheritance, on exemption from seizure of property and other claims of a non – property nature or not subject to assessment-0.5 MCI;

8) from applications for special claims proceedings, applications (complaints) for special procedural cases, administrative claims within the framework of the administrative procedural code of the Republic of Kazakhstan, except for those specified in subitems 2), 3), 4) and 13) of this paragraph-0.5 MCI;

9) from applications for cancellation of arbitration decisions – 50 percent of the amount of the state duty charged when filing a claim of a non – property nature to the court of the Republic of Kazakhstan, and for disputes of a property nature – 50 percent of the amount charged when filing a claim of a property nature to the court of the Republic of Kazakhstan and calculated on the basis of the amount disputed by the applicant;

10) from applications for issuing a court order – 50 percent of the state duty rates specified in subitem 1) of this item;

11) applications for the issuance of a duplicate writ of execution, applications for the issuance of writ of execution for the enforcement of decisions of Arbitration and foreign courts – 5 MCI;

12) from applications for re-issuance of copies (duplicates) of court decisions, judgments, rulings, other court decisions, as well as copies of other documents of the case submitted by the 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 the rehabilitation procedure-0.5 MCI;

13-1 – from applications for the application of the procedure for restoring solvency or bankruptcy proceedings through the court-0.3 MCI;

14) claims of individuals for recovery of compensation in monetary terms for moral damage caused by the dissemination of information discrediting honor, dignity and business reputation-1 percent of the amount of the claim;

15) claims of legal entities for recovery of damages caused by the dissemination of information discrediting business – 3 percent of the amount of the claim.

1-1.the state fee is charged from citizens ' appeals to the Constitutional Court of the Republic of Kazakhstan in the amount of a zero rate.

2.the state fee shall be charged for the subject of referral in the amount of 50 percent of the corresponding rate of the state fee established by paragraph 1 of this article to the decisions and decisions of courts on issues of cancellation of arbitration decisions and issuance of writ of execution for enforcement of decisions of Arbitration and foreign courts, decisions and decisions of courts on disputes of non-property and property nature.

By the normative resolution of the Constitutional Court of the Republic of Kazakhstan dated 22.02.2023 No. 3, the provisions of Paragraph 2 of Article 610 of this code are recognized as inconsistent with paragraph 2 and Article 14 of Article 13 of the Constitution of the Republic of Kazakhstan in terms of the words "when filing an administrative claim, statement of claim (s) in such disputes", which lead to infringement and restriction of the constitutional right to judicial protection of their rights and freedoms.

3.for claims containing claims of a property nature and non-property nature at the same time, the established state duty is charged for claims of a property nature and for claims of a non-property nature.

Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI.

This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.

President

Republic of Kazakhstan