Article 668. Exemption from payment of state duty 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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 The following persons are exempt from paying state duty in courts::

 1) plaintiffs – for claims for recovery of wages and other claims related to employment;

 2) plaintiffs – authors, performers and organizations managing their property rights on a collective basis – in claims arising from copyright and related rights;

 3) plaintiffs – authors of industrial property objects – in claims arising from the right to inventions, utility models and industrial designs;

 4) plaintiffs – in cases of alimony recovery;

 5) plaintiffs – for claims for compensation for damage caused by injury or other damage to health, as well as the death of the breadwinner;

 6) plaintiffs – for claims for compensation of material damage caused by a criminal offense;

 7) individuals and legal entities, except for persons unrelated to the case, for issuing documents to them in connection with criminal and alimony cases.;

 8) plaintiffs – on claims for recovery of funds to the state's income to compensate for damage caused to the state by violation of the environmental legislation of the Republic of Kazakhstan;

 9) applicants – for allegations of violations of the electoral rights of citizens and public associations, the rights of citizens and public associations to participate in a national referendum;

 10) vocational schools and vocational lyceums providing training for skilled workers and highly qualified workers – in cases of claims for recovery of expenses incurred by the state for the maintenance of students who voluntarily left educational institutions or were expelled from them.;

 11) individuals and legal entities who, in cases provided for by the legislation of the Republic of Kazakhstan, have applied to the court in defense of the rights and legally protected interests of other persons or the state;

 12) an attorney (agent) who has applied to the court with a claim for the repayment of budget loans, as well as state and state-guaranteed loans in accordance with the budget legislation of the Republic of Kazakhstan;

 13) veterans of the Great Patriotic War, veterans who are equivalent 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 labor 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 those who were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability since childhood, a child with a disability – in all cases and documents;

 14) plaintiffs-candace – in all cases and documents related to the acquisition of citizenship of the Republic of Kazakhstan;

 15) individuals and legal entities – for filing applications to the court for:

 cancellation of the court's ruling on the termination of the proceedings or the abandonment of the application without consideration;

 postponement or installment of execution of the decision;

 changing the method and order of execution of the decision;

 securing claims or replacing one type of collateral with another;

 review of court decisions, rulings, or rulings based on newly discovered circumstances;

 addition or reduction of fines imposed by court rulings;

 the reversal of the execution of court decisions on the restoration of missed deadlines;

 cancellation of a court decision in absentia;

 placement in special educational institutions and educational institutions with special conditions of detention;

 and also:

 complaints about the actions of bailiffs;

 private complaints about court rulings on refusal to add or reduce fines;

 other private complaints about court rulings;

 complaints about rulings in cases of administrative offenses;

 16) the prosecutor's office – for all claims;

 17) state institutions and state educational institutions of secondary education – when filing lawsuits and appealing court decisions, except in cases of protecting the interests of third parties.;

 18) public associations of persons with disabilities and (or) organizations created by them, in which at least 35 percent of persons with hearing, speech, and vision disabilities work, when filing lawsuits in their interests.;

 19) policyholders and insurers – for claims arising from compulsory insurance contracts;

 20) plaintiffs and defendants – in 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;

 21) The National Bank, its branches, representative offices and departments – when filing lawsuits on issues within their competence;

 22) The Commissioner for Human Rights in the Republic of Kazakhstan – when filing lawsuits on issues within his competence.;

 23) liquidation commissions of financial organizations being forcibly liquidated – on claims, applications, and complaints filed in the interests of liquidation proceedings;

 24) liquidation commissions of branches of non–resident banks of the Republic of Kazakhstan that forcibly terminate their activities, branches of insurance (reinsurance) organizations that are non–residents of the Republic of Kazakhstan – on claims, applications, complaints filed in the interests of the compulsory termination procedure;

 25) interim administrations of financial organizations being forcibly liquidated – on claims, applications, and complaints filed in the interests of the interim administration;

 26) banks authorized in accordance with the law of the Republic of Kazakhstan to implement the state investment policy – when filing lawsuits on:

 debt collection on loans issued on a refundable basis at the expense of budgetary funds;

 foreclosure on property;

 bankruptcy of debtors in connection with their failure to fulfill obligations under external state and state-guaranteed loans, as well as loans issued at the expense of budgetary funds;

 27) representatives of bondholders – when filing lawsuits on behalf of bondholders on issues of non-fulfillment by issuers of obligations established by the bond issue prospectus.;

 28) bankruptcy and rehabilitation managers – when filing lawsuits in the interests of bankruptcy proceedings, rehabilitation procedures within the limits of their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

 29) unified accumulative pension fund, voluntary accumulative pension funds – when filing lawsuits and appealing court decisions as part of ongoing work to recover debtors from debts incurred in connection with their failure to fulfill obligations with respect to pension assets.;

 30) internal affairs bodies – when submitting applications on issues related to the expulsion of foreigners and stateless persons from the Republic of Kazakhstan for violating the legislation of the Republic of Kazakhstan;

 31) plaintiffs (applicants) – on claims (applications) for the protection of the rights, freedoms and legitimate interests of individuals and legal entities, including in the interests of an indefinite circle of persons, on environmental protection and the use of natural resources;

 32) an organization specializing in improving the quality of credit portfolios of second–tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, when filing lawsuits and appealing court decisions; Subparagraph 32 is valid until January 1, 2030

 33) plaintiffs – on claims for recognition of a potential supplier or supplier as an unscrupulous participant in public procurement;

 34) an organization that carries out mandatory deposit guarantees for individuals – in disputes related to the collection of unpaid contributions from a bank participating in the mandatory deposit guarantee system, as well as penalties for non–fulfillment of its obligations under the accession agreement.

 The persons specified in the first part of this article are exempt from paying the state fee in the courts also when appealing judicial acts.

 Individuals are exempt from paying the state fee in the Constitutional Court of the Republic of Kazakhstan. – heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the Orders of Glory of three degrees and Labor Glory of three degrees, "Altyn Kiran", "Otan", awarded the titles "Halyk kaharmany", "Kazakstannyn Enbek Yeri", mothers of many children, awarded the title "Mother Heroine", awarded the pendants "Altyn alka", "Kumis alka", veterans of the Great Patriotic War, veterans who are equivalent 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 those who were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability since childhood, a child with a disability.

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

President

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 668. Procedure for the application of an international agreement with respect to partial exemption from taxation of non-resident income in the form of dividends on shares, which are the basic asset of depositary receipts of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. When paying income in the form of dividends on shares that are the basic asset of depository receipts to the final (actual) recipient (owner) of non-resident income through a nominee holder of depository receipts, the tax agent has the right to apply a reduced income tax rate provided for by the relevant international agreement with the state of which the final (actual) recipient (owner) of such income is a resident. income, if the following conditions are met simultaneously:

1) availability of a list of holders of depositary receipts containing:

surnames, first names, patronymics (if any) of individuals or names of legal entities that own depositary receipts, the underlying asset of which is shares issued by a resident of the Republic of Kazakhstan;

information on the number and type of depositary receipts;

the name and details of the identity documents of individuals, or the numbers and dates of state registrations of legal entities.

The list of holders of depositary receipts is compiled by the following persons:

central depository – in the event that an agreement for accounting and confirmation of ownership rights on depositary receipts is concluded between the resident issuer of shares that are the underlying asset of the depositary receipts and the central depository;

or another organization that has the right to carry out depository activities on the securities market of a foreign state, if the contract for accounting and confirmation of ownership rights on depository receipts is concluded between the resident issuer of shares that are the underlying asset of the depository receipts and such organization.;

2) the existence of a document confirming the residence of a non-resident who is the final (actual) recipient (owner) of dividends on shares that are the underlying asset of depositary receipts.

In this case, the document confirming residence shall be submitted to the tax agent within the time period established by paragraph 4 of Article 666 of this Code.

2. The tax agent is obliged to indicate in the tax reports submitted to the tax authority the amounts of accrued (paid) income and withheld, exempt from withholding taxes in accordance with the provisions of international treaties, income tax rates and the names of international treaties.

In this case, the tax agent is obliged to submit to the tax authority at his location a copy of the document confirming the residence of the non-resident taxpayer. Such a copy must be submitted no later than five calendar days from the date set for the submission of tax reports for the fourth quarter.

3. If a tax agent fails to apply the provisions of an international agreement when paying income to a non-resident in the form of dividends on shares that are the underlying asset of depositary receipts, in accordance with the procedure specified in paragraph 1 of this Article, the tax agent is obliged to withhold income tax at the source of payment at the rate established by Article 646 of this Code.

The amount of income tax withheld is subject to transfer to the budget within the time period specified in subparagraph 1) paragraph 1 of Article 647 of this Code.

4. The final (actual) recipient of non-resident income has the right to refund excessively withheld income tax at the source of payment in accordance with the provisions of an international agreement in the event that the tax agent transfers income tax withheld from the income of such a non-resident to the budget.

In this case, the non-resident is obliged to submit to the tax agent:

1) a notarized copy of the document confirming ownership of the depositary receipts, the underlying asset of which are shares of the issuing resident;

2) a document confirming his residence for the period for which the income of such a non-resident has been accrued in the form of dividends.

The documents specified in part two of this paragraph shall be submitted by a non-resident before the expiration of the limitation period established by Article 48 of this Code, from the date of the last transfer of income tax withheld at the source of payment to the budget, unless other deadlines are established by an international agreement.

In this case, the refund of excessively withheld income tax to a non-resident is made by a tax agent.

5. A tax agent has the right to submit to the tax authority at his location an additional calculation of income tax withheld at the source of payment for the amount of income tax reduction when applying a reduced rate for the tax period in which income tax was withheld and transferred from non-resident income in the form of dividends on shares, which are the basic asset of depositary receipts.

In this case, the overpaid amount of income tax withheld at the source of payment is offset to the tax agent in accordance with the procedure established by Article 102 of this Code.

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