Exemption from payment of State duty in courts
In accordance with paragraphs 11, 13 of Article 616 of the Tax Code, individuals and legal entities who have applied to the court in cases provided for by the legislation of the Republic of Kazakhstan to protect the rights and legally protected interests of other persons or the state are exempt from paying state duties in courts.; The plaintiffs – veterans of the Great Patriotic War, veterans equated to veterans of the Great Patriotic War in terms of benefits, 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, disabled persons 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, and also one of the parents of a disabled person since childhood, a disabled child – in all cases and documents.
Taking into account that the applicants in most cases are the above-mentioned persons, applications are submitted without paying the state fee. Other persons who are not exempt from paying the state duty shall pay the state duty in the amount established by subitems 2, 3 of paragraph 1 of Article 610 of the Tax Code, which is 0.3 monthly calculation index for individuals, 5 monthly calculation indices for legal entities. The study of cases has shown that when individuals file an application to the court in the generalized category, the state fee is mainly paid in accordance with the requirements of the Tax Code. However, in some cases, the state fee was paid in a larger amount (0.5 MCI). So, the civil case according to the statement of S. to the State Institution "Munailinsky district Department of Housing and Communal Services, Passenger Transport and Highways" on the recognition of illegal protocol No. 01-03-808 dated April 23, 2020 on de-registration of those in need of housing, the state duty was paid in the amount of 1389 tenge instead of 833.40 tenge.
When considering the case on the merits (refused), the overpaid amount of the state fee was not returned to the applicant. The same violations were committed during the consideration of a civil case on the claim (as amended by the court) of S. to the housing commission of the city of Turkestan regarding the recognition of paragraph 28 of the protocol of the Housing Commission No. 2 dated August 4, 2017 as illegal. The civil case on Z.'s application was correctly considered. to the KSU "Department of Housing and Communal Services, Passenger Transport and Highways" of the Petropavlovsk city Akimat on the recognition of the illegal decision of the housing commission, where, according to the results of the case, the court returned the overpaid state duty in the amount of 467 tenge (1,389 tenge was paid instead of 795 tenge).
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