On the application by the courts of the Republic of Kazakhstan of legislation on court costs in civil cases
Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated December 25, 2006 No. 9.
The footnote. The entire text has been amended in Kazakh, the text in Russian is not changed by the regulatory decree of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
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For the purposes of uniform application of the legislation of the Republic of Kazakhstan on court costs in civil cases, the plenary session of the Supreme Court of the Republic of Kazakhstan decides:
When administering justice in civil cases, courts must resolve issues related to court costs in accordance with the norms of the Civil Procedure Code of the Republic of Kazakhstan (hereinafter referred to as the CPC), Chapter 70 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code)", as well as other regulatory legal acts of the Republic of Kazakhstan.
If the parties to a civil case are business entities located on the territory of different States of the Commonwealth of Independent States, the amount of the state fee and the procedure for its payment are determined in accordance with the Agreement on the Amount of the State fee and the Procedure for its Collection when Considering Economic Disputes between Business Entities of different States (Ashgabat, December 24, 1993).
The footnote. Paragraph 1 as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
In accordance with Article 102 of the CPC, court costs in civil cases consist of state fees and costs related to the proceedings.
The footnote. Paragraph 2 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
The state fee, in accordance with Article 607 of the Tax Code, is a payment to the budget levied for legally significant actions, including those related to the issuance of documents (copies, duplicates) listed in paragraph 1 of Article 609 of the Tax Code.
Lawsuits and applications filed with the court, as well as counterclaims, may contain several independent claims, each of which is subject to a state fee. An additional application for an increase in the price of the claim is also subject to payment by the state fee.
The state fee for civil cases is charged upon the repeated issuance of copies of judicial acts, as well as copies of other documents from the case at the request of the parties and other persons involved in the case.
The footnote. Paragraph 3, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
Payers of state duty in civil proceedings, in accordance with the provision of Article 608 of the Tax Code, include persons and structural units that can be considered as independent payers of state duty when the relevant authorized bodies perform legally significant actions in the interests of such a structural unit.:
acting as plaintiffs, applicants at the initial filing of a claim, statement or complaint;
acting as defendants in the courts in case of filing a counterclaim;
third-party speakers who make independent claims on the subject of a dispute being considered by the court;
in the event that the original plaintiff withdraws from the case and is replaced by his successor, the latter is the payer of the state fee, if it was not paid by the original plaintiff.;
the parties and other persons involved in the case, when filing a petition for the review of judicial acts in cassation, in the case of applying to the court for the re-issuance of copies of judicial acts, copies of other documents from the case, or for the issuance of a duplicate writ of execution.
Payment of the state fee may be made by the applicant through his representative, provided that the payment documents indicate that the corresponding amount of the state fee was paid by the payer (plaintiff, applicant) who applied to the court for legally significant actions, indicating in accordance with the Law of the Republic of Kazakhstan dated January 12, 2007 No. 223 "On National registers of identification numbers" of its individual identification number for individuals and businesses - the identification number for the payer's legal entity.
If only information about the representative is indicated in the payment documents as the payer, the application must be returned due to non-payment of the state fee by the payer (plaintiff, applicant).
A representative of a taxpayer (tax agent), an individual, including an individual entrepreneur, acts on the basis of a notarized or equivalent power of attorney issued in accordance with the civil legislation of the Republic of Kazakhstan.
The footnote. Paragraph 4, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
The rates of state duty in courts are established by Article 610 of the Tax Code. It should be borne in mind that:
applications submitted to the court by citizens engaged in entrepreneurial activity without forming a legal entity are paid by state duty at the rates stipulated by the Tax Code for individuals, except in cases where individual entrepreneurs, peasant or farm enterprises appeal notifications on tax audit reports for which the state duty rate is 0.1 percent of the disputed amount of taxes, customs duties and payments. to the budget (including penalties) specified in the notification, but not more than 500 monthly calculation indices, and 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 monthly calculation indices;
for statements of claim (complaints) containing several independent property claims, the state fee is charged based on the total amount of the claim.;
For claims involving several non-property claims, the state fee is charged for each claim separately.;
for statements of claim containing claims of both a property and non-property nature, the state fee is paid simultaneously, based on the amount established for each type of claim.;
when a claim is filed against one or more defendants by one or more plaintiffs, the state fee is calculated according to non-property claims for each claim separately, and property-related, based on the total amount of the claim, and is paid by the plaintiffs not jointly, but in proportion to the share of the claimed claim.;
The state fee is charged as a percentage of the claim price for property-related claims filed with the court. At the same time, the percentage differentiation is established depending on the type of entity that filed a claim with the court.;
for claims for compensation of moral damage in monetary terms, the state fee is charged as for claims of a non-property nature. At the same time, the state fee is determined from the amount of compensation for moral damage in monetary terms caused by the dissemination of information discrediting honor, dignity and business reputation.
The footnote. Paragraph 5, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication); dated 09/29/2022 No. 8 (effective from the date of the first official publication).
Article 616 of the Tax Code contains an exhaustive list of individuals and legal entities subject to exemption from payment of state duty in courts.
When accepting a statement of claim (complaint), the judge should:
check whether the grounds listed in Article 616 of the Tax Code exempt the plaintiff from paying the state fee, as well as whether individuals and legal entities who have applied to the court in defense of the rights and legally protected interests of other persons or the state have the right to file such a claim in accordance with the laws of the Republic of Kazakhstan.;
keep in mind that in the case of a claim for establishing paternity and at the same time for the recovery of alimony, the state fee is payable for the claim for establishing paternity.
The footnote. Paragraph 6, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
The plaintiff's exemption from payment of the state fee is possible only by virtue of a direct indication of the law, and therefore, a special ruling on this is not required.
A statement of claim that does not have a document confirming payment of the state fee attached, or payment was not made in full or according to inappropriate details (beneficiary, code, CBC, etc.) in accordance with Article 152 of the CPC is subject to refund, since non-payment of the state fee prevents the initiation of a civil case.
The absence of a document confirming the payment of the state fee, upon presentation of a counterclaim, is also the basis for the return of a counterclaim.
In accordance with part one of Article 105 of the CPC and part three of Article 106 of the CPC, the exceptions are the facts of the plaintiff's exemption from its payment, the right to delay its payment, and if it is difficult to determine the price of the claim.
The footnote. Paragraph 7 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
Confirmation of the fact of payment of the state fee to the budget is provided by payment orders, checks, receipts and other paper and electronic documents issued when making payments in compliance with the requirements of the Law of the Republic of Kazakhstan dated July 26, 2016 No. 11-VI "On Payments and Payment Systems", including through the electronic government payment gateway, electronic terminals, ATMs, and other electronic devices used to make payments.
The court should not accept photocopies of the above-mentioned supporting documents. The issuance of the original payment document from the file at the request of the payer is prohibited, except in cases established by legislative acts.
The footnote. Paragraph 8 as amended by the normative resolution of the Supreme Court of the Republic of Kazakhstan dated 07/15/2014 No. 2 (effective from the date of official publication); as amended by the normative resolution of the Supreme Court of the Republic of Kazakhstan dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
In accordance with paragraph 2 of Article 623 of the Tax Code, the state duty is credited at the place of commission of a legally significant action. In this regard, the courts should accept as evidence a document attesting to the payment of the state fee to the budget at the place of filing the claim. When filing a petition for the review of judicial acts in cassation, the state fee is payable to the budget at the location of the court of cassation instance.
The footnote. Paragraph 9, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
The price of the claim is determined in accordance with Article 104 of the CPC and is indicated by the plaintiff.
If the plaintiff's indicated price clearly does not match the actual value of the sought-after property, determined taking into account market prices by the authorized body for registration of immovable (movable) property or by a person licensed to carry out valuation activities, the price of the claim is determined by the judge.
In particular, when determining the price for certain categories of a claim, one should proceed from the following:
In cases of claims for amendment or termination of a tenancy agreement, the state fee is charged in the amount provided for in subparagraph 7) of paragraph 1 of Article 610 of the Tax Code. However, in cases of claims for early termination of a property lease agreement for any other property, the state fee is charged on the total amount of payments for the use of the property for the remaining term of the agreement (contract), but not more than three years.
on claims for ownership of property, on invalidation of contracts for the alienation of property related to the subsequent return of all received property under transactions in accordance with the procedure established by paragraph 3 of Article 157-1 of the Civil Code of the Republic of Kazakhstan (hereinafter referred to as the Civil Code), on recognition of the right to a share in property, on the allocation of a share from common property, a state fee is charged, based on the market value of the sought-after property on the day the claim is filed in court. When challenging a pledge agreement, the price of the claim must not exceed the value of the property specified in the agreement.
If several such claims in respect of the same property are combined (combined) in one application by the plaintiff(s), the amount of the state fee should be determined from the market value of the property being sought, and not from its value for each claim, regardless of the number of disputed transactions.
If a separate claim for foreclosure on mortgaged property is made in the presence of a judicial act on debt collection, it is subject to state duty as a non-property claim.
In the case of a simultaneous claim for debt collection and foreclosure on mortgaged property, the amount of the state fee is determined separately for each claim.
In the absence of a judicial act on debt collection, the amount of the state duty on a claim for foreclosure on pledged property is determined from the amount owed, but not more than the value of the property specified in the pledge agreement.
The state fee for each claim (resolution on seizure (encumbrance)) is payable from claims for the release of property from seizure and other encumbrances, as for a separate claim of a non-property nature.
The footnote. Paragraph 10, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
Within the meaning of Articles 151 of the CPC, 152 of the CPC, subitems 1), 2) of Article 277 of the CPC and subitems 1), 2) of Article 279 of the CPC, the state duty is subject to refund in full on the grounds given in the subitems 2), 3), 4), 5) paragraph 1 of Article 108 of the Tax Code, as well as Article 107 of the CPC, and in the case referred to in subparagraph 1) of paragraph 1 of Article 108 of the Tax Code - partially.
The refund of the state fee is made provided that the request for refund is submitted to the state revenue authority before the expiration of a three-year period from the date of crediting the state fee to the local budget at the location of the bank (its branch) that accepted the payment, accompanied by the original payment document, a copy of the ruling or court decision. In case of refund of the overpaid state fee, the court issues to the payer a certified copy of the receipt confirming payment of the state fee. The refusal of the state revenue authority to refund the state duty may be appealed to the court.
If one or more combined claims are separated into separate proceedings, the state fee paid to the budget will not be recalculated or refunded upon filing a claim. The state duty is not paid a second time for a dedicated separate production.
For repeated claims that were previously left without consideration or for which proceedings were terminated, with the exception of the cases specified in subitems 1), 2) of Article 277 of the CPC, subitems 1), 2) of Article 279 of the CPC, the state fee is paid on a general basis.
In case of an increase in the amount of claims during the consideration of the case, the missing amount of the state fee is paid by the plaintiff in accordance with the increased price of the claim.
The initial payment document for the payment of the state fee, which was not returned by the plaintiff in accordance with Article 108 of the Tax Code, may be attached to the re-filed claim if the three-year period has not expired from the date of its transfer to the budget.
The procedure for refunding the state fee when the parties conclude a settlement agreement or an agreement on the settlement of a dispute (conflict) by way of mediation, or an agreement on the settlement of a dispute by way of a participatory procedure is regulated by Article 115 of the CPC.
The footnote. Paragraph 11, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
11-1. When considering cases in accordance with Chapters 12, 13 of the CPC, the court is obliged to resolve the issue of the distribution of court costs between the parties in accordance with the requirements of Chapter 8 of the CPC.
At the same time, the court should take into account the amount of assistance provided by the representative, including those related to the preparation and execution of the statement of claim. Such expenses are subject to reimbursement in accordance with subparagraph 9) of Article 108 of the CPC.
The footnote. The regulatory resolution was supplemented by paragraph 11-1 in accordance with the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
The list of costs in the form of court costs related to the proceedings provided in Article 108 of the CPC is not exhaustive.
Other expenses are subject to recovery if they are deemed necessary by a reasoned court decision. Such expenses may include expenses incurred prior to the initiation of proceedings to formalize the representative's authority; to obtain evidence recognized by the court as relevant and permissible; related to compliance with the pre-trial dispute resolution procedure, determining the price of the claim, and paying for the activities of a private bailiff in the execution of a court ruling on securing the claim.
In resolving the issue of recovery of incurred court costs, courts should proceed from the fact that:
The payment of amounts to witnesses, experts, specialists, and translators provides for reimbursement of expenses incurred by them in connection with their appearance in court.;
In addition to expenses, experts and specialists are reimbursed for remuneration for work performed that is not within the scope of their official duties, according to the rules provided for in Articles 110, 111 of the CPC.;
payment of expenses related to the storage of material evidence in the case is made according to the rules established by Article 774 of the Civil Code.;
The preliminary deposit of the amount to be paid to experts and specialists for the work performed by the court provides for the payment of the amount of remuneration by the requesting party, based on the applicable remuneration standards, to the escrow account of the court administrator.;
payment of expenses related to the publication and announcement of cases on the recognition of a citizen as missing, on the recognition of a lost document as invalid and the restoration of rights under it, on the initiation of bankruptcy proceedings and others in the case of a direct indication in the law, is made by the applicant as determined by the court.;
payment of the expenses specified in the sub-items 2), 3), 4), 6), 9) According to Article 108 of the CPC, it is carried out at the expense of budget funds, followed by their recovery from the guilty party in favor of the budget.
The footnote. Paragraph 12 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
The damages provided for in Article 114 of the CPC for the actual loss of time may be recovered by the court with reference to the available materials in the civil case.:
from the plaintiff in case of unfair presentation of a knowingly unfounded claim or systematic opposition to the correct and prompt consideration and resolution of a civil case.;
from the defendant in the event of an unfair statement of a deliberately unfounded objection to the claim or systematic opposition to the correct and prompt consideration and resolution of the civil case.
At the same time, the actions cited by the plaintiff or the defendant must be committed repeatedly and be intentional in nature, as they do not allow the court to resolve the case in one court session (for example, a deliberately unfounded application for petitions, failure to provide written evidence to the court or an expert to study the necessary materials, etc.).
The footnote. Paragraph 13 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
Reimbursement of expenses for the assistance of a representative (several representatives) involved in the process is made in accordance with the requirements of Articles 109, 113 of the CPC. The amount of reimbursement of court costs for the assistance of a representative in property matters should not exceed the limits established by Article 113 of the CPC, and may not be reduced at the request of the parties or the discretion of the court.
In the case of an excessively high documented amount of expenses (payment order or receipt) for the payment of assistance from a representative who participated in the process, the court should be guided by the criteria of good faith, fairness and reasonableness provided for in paragraph 4 of Article 8 of the Civil Code and part five of Article 6 of the CPC.
Claims for recovery of expenses for the assistance of a representative may be filed and are subject to consideration by the court in a specific case before a decision is made.
The footnote. Paragraph 14 as amended by the normative resolution of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); as amended by the normative resolutions of the Supreme Court of the Republic of Kazakhstan dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
In accordance with part six of Article 226 of the CPC and paragraph 17 of the normative resolution of the Supreme Court of the Republic of Kazakhstan dated July 11, 2003 No. 5 "On judicial decision", the operative part of the court decision must contain an indication of the distribution of court costs.
When making a decision on each civil case, the court must resolve the following issues::
on the distribution of court costs between the parties, with mandatory indication from whom and in what amount court costs are collected;
on reimbursement of court costs to the parties in the event of a claim for the protection of the rights, freedoms and legally protected interests of other persons and the State;
on reimbursement of expenses to a legal consultation, a law firm, or a lawyer who carries out his activities individually in cases where they provide legal assistance free of charge;
on reimbursement of court costs to the State in cases in which the plaintiff or both the plaintiff and the defendant were exempted from paying them when applying to the court.;
on the exemption of the parties from court costs if there are grounds provided for in Article 616 of the Tax Code;
on the assignment of the state duty to the account of the republican budget in case of exemption from its payment by both parties;
about the need to refund an overpaid state fee when filing a claim.
The footnote. Paragraph 15, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
In accordance with Article 109 of the CPC, the court awards the party in whose favor the decision was made, on the other hand, all court costs incurred in the case, even if this party was exempt from paying them.
It should be borne in mind that:
if the costs of paying the state fee to the budget when filing a claim were not actually incurred due to the plaintiff's exemption from paying it by law, they are not reimbursed to the plaintiff.;
The state duty rate is determined depending on who the plaintiff is - an individual or a legal entity.;
In cases of special proceedings, on reducing the amount of alimony and exemption from payment, the court costs incurred by the applicants are not reimbursable.
The footnote. Paragraph 16, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication); dated 10.02.2022 No. 1 (effective from the date of the first official publication).
In accordance with the first part of Article 115 of the CPC, if the plaintiff rejects the claim, the costs incurred by the defendant will not be reimbursed.
If the plaintiff refuses to maintain his claims as a result of the defendant's voluntary satisfaction of them after filing a claim, the court, at the request of the plaintiff, shall recover from the defendant all court costs incurred. If the filing of a claim is not caused by the defendant's culpable behavior, then the court costs are borne by the plaintiff if the claim is recognized by the defendant in court.
If the statement of claim is left without consideration on the grounds provided for in subparagraphs 6), 8) of Article 279 of the CPC, the court costs incurred by the plaintiff will not be reimbursed by the defendant. In this case, the plaintiff reimburses the defendant, at his request, the court costs incurred by him in connection with the conduct of the case.
The footnote. Paragraph 17 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
The persons listed in Article 616 of the Tax Code are exempt from paying the state duty.
The issue of compensation for court costs incurred during the consideration of the case on appeal in the form of representative services, travel and other expenses should be resolved in the operative part of the board's resolution.
When considering a case after the cancellation or modification of the original decision, the court is obliged to resolve the issue of redistribution between the parties of the incurred court costs not only for the proceedings in the court of first instance, but also in the appellate and cassation instances.
The court of first instance, at the request of the party, issues a ruling on the recovery of court costs incurred during the consideration of the case in the courts of appeal and cassation instances, if the petition was discussed during the consideration of the case in the courts, but the court costs were not recovered due to the need to verify the authenticity of the submitted documents and this is indicated in the decision of the court of the relevant judicial instance.
An application for recovery of court costs is considered in accordance with the procedure established by part five of Article 109 of the CPC.
The footnote. Paragraph 18, as amended by regulatory rulings of the Supreme Court of the Republic of Kazakhstan dated 12/30/2011 No. 5 (effective from the date of official publication); dated 12/22/2017 No. 14 (effective from the date of the first official publication); dated 02/10/2022 No. 1 (effective from the date of the first official publication).
18-1. A party to the case who does not agree with the court's decision regarding the recovery of court costs has the right to appeal this decision to a higher court in accordance with the established procedure.
The footnote. The regulatory resolution was supplemented by paragraph 18-1 in accordance with the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 22.12.2017 No. 14 (effective from the date of the first official publication).
In connection with the adoption of this regulatory resolution, to invalidate the resolution of the Plenum of the Supreme Court of the Kazakh SSR dated December 24, 1990 No. 8 "On the practice of courts applying legislation on the recovery of court costs in civil and court costs in criminal cases."
According to article 4 of the Constitution of the Republic of Kazakhstan, this regulatory resolution is included in the current law, and is also generally binding and effective from the date of its official publication.
Chairman of the Supreme Court
Republic of Kazakhstan
Judge of the Supreme Court
Republic of Kazakhstan,
Acting Director
Secretary of the plenary session
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