Article 665. State duty rates in the Constitutional Court of the Republic of Kazakhstan and in the courts of the Tax Code of the Republic of Kazakhstan

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 1. From administrative claims filed with the court, claims, applications for special proceedings, applications (complaints) in cases of special proceedings, applications for a court order, 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, applications for the re-issuance of copies of judicial acts, writ of execution and other documents, the state fee is charged in the following amounts:

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

 for individuals – 1 percent of the claim amount, but not more than 10,000 MCI;

 for legal entities – 3 percent of the claim amount, but not more than 20,000 MCI;

 2) complaints about unlawful actions (inaction) and decisions of state bodies and their officials infringing on the rights of individuals – 0.3 MCI;

 3) complaints about unlawful actions (inaction) and decisions of state bodies and their officials infringing on the rights of legal entities – 5 MCI;

 4) with administrative lawsuits challenging notifications on inspection reports:

 for individual entrepreneurs and peasant or farm enterprises – 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 duties and payments to the budget (including penalties) specified in the notification, but not more than 20 thousand MCI;

 5) from divorce claims – 0.3 MCI.

 In cases of division of property upon dissolution of marriage, the fee is determined from the price of the claim in accordance with subparagraph 1) of this paragraph.;

 6) with claims for the division of property upon the dissolution of marriage with persons recognized in accordance with the established procedure as missing or incapacitated due to mental illness or dementia, or with persons sentenced to imprisonment for a term of more than three years – in accordance with subparagraph 1) of this paragraph;

 7) from claims for amendment or termination of the tenancy agreement, for extension of the inheritance period, for release of property from seizure and from other claims of a non–property nature or not subject to assessment, 0.5 MCI;

 8) from statements of special claim proceedings, statements (complaints) in cases of special proceedings, administrative claims under the Administrative Procedural Procedure Code of the Republic of Kazakhstan, with the exception of those specified in subparagraphs 2), 3), 4) and 13) of this paragraph, 0.5 MCI;

 9) for petitions for the annulment of arbitration decisions – 50 percent of the amount of the state fee levied when filing non–property claims with the court of the Republic of Kazakhstan, and for property disputes - 50 percent of the amount of the state fee levied when filing a property claim with the court of the Republic of Kazakhstan and calculated based on the amount disputed by the applicant;

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

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

 12) from applications for the re–issuance of copies (duplicates) of court decisions, verdicts, rulings, other court decisions, as well as copies of other documents from the case, issued by the courts at the request of the parties and other persons involved in the case - 0.1 MCI for each document, as well as 0.03 MCI for each produced page;

 13) applications for declaring legal entities bankrupt and applying rehabilitation procedures – 0.5 MCI;

 14) applications for the application of a solvency restoration procedure or a judicial bankruptcy procedure – 0.3 MCI;

 15) claims of individuals for monetary compensation for moral damage caused by the dissemination of information discrediting honor, dignity and business reputation – 1 percent of the amount of the claim.;

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

 2. The state fee is charged at a zero rate for citizens' appeals submitted to the Constitutional Court of the Republic of Kazakhstan.

 3. A state fee is charged in the amount of 50 percent of the corresponding state fee rate established by paragraph 1 of this Article for the subject of cassation appeals for the review of judicial acts in cassation against rulings on the cancellation of arbitral awards and the issuance of writ of execution for the enforcement of arbitral awards and foreign courts, decisions and rulings of courts on disputes of non-property and property character. appeals.

 4. For claims containing both property and non-property claims, a state fee is charged at the same time, which is established for property and non-property claims.

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

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 665. The method of direct allocation of expenses for deductions of the Tax Code and other mandatory payments to the budget (Tax Code) of the Republic of Kazakhstan

1. The method of direct allocation of distributable expenses of a non-resident legal entity to deductions is used in the case of separate accounting of income and expenses (including administrative and general administrative expenses) of the head office and permanent institutions in the Republic of Kazakhstan and other countries by a non-resident legal entity.

2. The distributable expenses of a non-resident legal entity are deductible by a permanent establishment in the Republic of Kazakhstan in accordance with this article if they are determined on the basis of supporting documents and are directly incurred for the purpose of generating income from activities in the Republic of Kazakhstan through a permanent establishment.

3.The supporting documents are:

1) primary accounting documents confirming the distributable expenses of a non-resident legal entity incurred in the territory of the Republic of Kazakhstan in order to generate income from activities in the Republic of Kazakhstan through a permanent establishment;

2) copies of primary accounting documents confirming the distributable expenses of a non-resident legal entity incurred outside the Republic of Kazakhstan in order to generate income from activities in the Republic of Kazakhstan through a permanent establishment;

3) tax registers for accounting for distributable expenses of a non-resident legal entity incurred both in the Republic of Kazakhstan and outside the Republic of Kazakhstan in order to generate income from activities in the Republic of Kazakhstan through a permanent establishment, compiled on the basis of primary accounting documents confirming these expenses.

The form of the tax register and the procedure for filling it out are approved in the tax accounting policy of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment.;

4) a copy of the financial statements of a non-resident legal entity, compiled in accordance with the requirements of the legislation of the state in which such legal entity was established and (or) of which such legal entity is a resident, and certified by the signature of the head and seal (if any) of such non-resident legal entity.

At the same time, the total amount of administrative and general administrative expenses of a non-resident legal entity should be highlighted in a separate line in the financial statements specified in this subparagraph.;

5) a copy of the audit report on the audit of the financial statements of a non-resident legal entity (when auditing such financial statements).

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