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Article 671. Exemption from payment of state duty when performing other actions of the Tax Code of the Republic of Kazakhstan
Are exempt from payment of the state duty if:
1) filing a civil claim in a criminal case;
2) affixing an apostille on documents submitted for apostille through diplomatic missions and consular offices of the Republic of Kazakhstan;
3) issuance of repeated certificates of registration of acts of civil status – citizens who applied through diplomatic missions and consular offices of the Republic of Kazakhstan;
4) issuance of passports and identity cards of citizens of the Republic of Kazakhstan, as well as residence permits of a foreign citizen in the Republic of Kazakhstan and certificates of a stateless person:
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 of "Halyk kaharmany", "Kazakstannyn Enbek Epi";
mothers with many children, awarded the title of "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 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;
elderly people living in general-type medical and social institutions for the elderly and people with disabilities, orphans and children left without parental care, who are on full state support, living in orphanages and (or) boarding schools;
citizens affected by the Chernobyl disaster;
5) issuing a state registration number plate for a car, trailer to a car, motor transport, with the exception of issuing state registration number plates of increased demand:
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 of "Halyk kaharmany", "Kazakstan Enbek Epi";
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;
citizens affected by the Chernobyl disaster.
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 671. The procedure for applying an international agreement regarding the exemption from taxation of income of a non-resident individual received from persons who are not tax agents of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. A non-resident individual has the right to apply, in accordance with the provisions of an international agreement, exemption from taxation of income received from persons who are not tax agents if such a non-resident individual is the final recipient of income and a resident of the State with which the international agreement is concluded.
An international agreement regarding tax exemption is applied if a non-resident has a document confirming his residence on the date of submission of the individual income tax declaration.
A document confirming residence is submitted by a non-resident individual to the tax authority at the place of residence when submitting an individual income tax return.
2. A non-resident individual, in the absence of a document confirming residency, is obliged to pay income tax to the budget in accordance with the procedure and time limits established by Article 658 of this Code as of the date of submission of the individual income tax declaration.
In this case, a non-resident individual has the right to refund the paid income tax from the budget in accordance with the procedure established by Articles 672, 673 and 674 of this Code.
The footnote. Article 671 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
