Payment of the state fee at the location of the court
Paragraph 3 of Article 547 of the Tax Code stipulates that the state duty is credited at the place of legally significant actions. In this regard, the state fee is payable at the location of the court. This procedure for paying the State fee cannot be considered as obstructing access to justice and violating the constitutional rights and freedoms of persons applying to the court for dispute resolution. The state fee is considered to have been paid at the place of commission of a legally significant action if the receipt contains the details of the tax authority and the code of the tax authority at the location of the court.
Payment of the state fee using details other than those of the court (that is, not at the place where the legally significant action was performed) does not indicate compliance with the requirement to pay the state fee and is the basis for the return of the claim (or a petition filed in cassation).
On this basis, the Supreme Court legitimately returned the defendant's petition in the civil case against S. Kh. and others for declaring the report on the assessment and compensation of moral damage to be unreliable, since the state fee was paid and credited to the State Tax Agency for the City of Pavlodar.
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