Reduction of the amount of the state duty, exemption from its payment, provision of deferral (installments)

The plaintiff's exemption from payment of the state fee from the claim filed with the court is carried out on the grounds provided for by the Tax Code. Paragraph 6 of the NP stipulates that Article 541 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 541 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 to defend 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 Kazakhstan. Paragraph 2 of Article 106 of the CPC stipulates that in the event that the persons referred to in Articles 54 and 55 of this Code refuse to file a claim, the plaintiff in whose interests the claim is filed is obliged to pay the state fee in the general manner within the time period established by the court, if he insists on considering the claim and is not exempt from paying the state fee.. In this case, the court adjourns the case. In case of non-payment of the state fee, the statement of claim is left without consideration and returned to the plaintiff. The court ruling may be appealed or appealed to the court of appeal, whose decision is final. If documents confirming the plaintiff's right to be exempt from paying state duty are attached to the statement of claim, or the plaintiff is exempt from paying state duty when filing a claim by virtue of law, then such claims are accepted into court proceedings and, upon making a decision, upon satisfaction of the claims, state duty is collected to the state revenue from the defendant who has not been released. from payment of court costs, in full or in proportion to the satisfied part of the claim. If both parties are exempt from paying court costs, the costs associated with the proceedings are charged to the budget.

Reduction of the amount of the state duty, exemption from its payment, provision of deferral (installments)

The generalization showed that the exemption from payment of the state fee was mainly based on the plaintiff's status as a disabled person. For example, plaintiff K. was exempted from paying the state fee on a claim brought against B., O., notary M. for invalidation of the transaction. Lawsuits from government agencies and bankrupt managers were also accepted without payment of the state fee. For example: the claim of the Bankrupt manager of IP "K" to the debtor for the recognition of the transaction on the alienation of property as invalid; the claims of JSC "F" for the recovery of debts under loan agreements; lawsuits filed by the State Institution "O" for the recovery of lifting and credit funds allocated to young specialists. The current procedural legislation does not provide for the payment of state duty in installments. The possibility of granting a deferral of payment of the state duty is provided for only in one category of cases – claims for consumer protection (part 3 of Article 106 of the CPC). The court on consumer rights protection claims filed by a citizen shall defer payment of the state duty until an appropriate decision is made, on which a ruling is issued. The ruling is not subject to appeal or challenge. Arguments about disagreement with the definition may be included in the appeal. When making a decision, the court awards the costs associated with the payment of the state fee to the party against whom the decision was rendered. For example, the Uralsk court No. 2 granted a deferral of payment of the state duty in a dispute over consumer rights protection until a decision is made on B.'s claim against S LLP for recovery of the amount paid for the goods, penalties, and moral damage.  By the ruling of the Kokshetau city Court on the claim of E. V. IP. on termination of the contract and recovery of compensation for moral damage, a deferral of payment of the state fee was granted until a decision on the case is made, since the claim was filed in order to protect the rights of the plaintiff as a consumer. By the court's decision on partial satisfaction of the claim, the state fee was collected from the defendant. In accordance with subparagraph 18) of Articles 541 of the Tax Code, policyholders and insurers are exempt from paying state duty in courts for claims arising from compulsory insurance contracts. The courts comply with the requirements of this rule, with the exception of some civil cases. Meanwhile, statistics show an increase in cases considered by the court for claims arising from compulsory insurance contracts. So, in 2015, the courts considered 2,513 cases, in 2016 – 4,747 cases. In total, 167 cases were completed out of the reviewed cases in 2016 through the use of conciliation procedures, which accounted for 3.5 of the completed cases. Refund of the paid state duty The procedure for refunding the state duty is defined by Article 107 of the CPC and Article 548 of the Tax Code. The grounds for leaving the application without consideration are provided for in Article 279 of the CPC RK. In accordance with subparagraph 3) According to paragraph 1 of Article 548 of the Tax Code, the paid state fee is subject to refund in part or in full in the event of termination of the proceedings or abandonment of the application without consideration, if the case is not subject to consideration in court, as well as if the plaintiff fails to comply with the procedure for preliminary dispute resolution established for this category of cases or the claim is filed by an incapacitated person. It follows from the meaning and content of the above legal norm that in cases where the case is not subject to judicial review, if the pre-trial dispute settlement procedure is not followed, or if an incapacitated person files a claim, the plaintiff is granted the right to refund the paid state fee. According to part 1 of Article 280 of the CPC, leaving a statement of claim without consideration on the grounds provided for in subparagraphs 1), 2) and 5) of Article 279 of this Code, the court in its ruling indicates the refund of the state fee and the cancellation of the measures taken to secure the claim. For example, by the ruling of the specialized interdistrict Economic Court of Astana, the statement of claim of limited liability Company "A" to limited liability company "Z" for debt collection in the amount of 36,051,274 tenge, penalties in the amount of 6,550,002 tenge was left without consideration. The reason for leaving the statement of claim without consideration was the plaintiff's failure to comply with the pre-trial dispute resolution procedure. The court ruling indicates the return to the limited liability company "A" of the state fee in the amount of 1,279,000 tenge. At the same time, there are cases when the courts refund the state fee in the absence of grounds for its refund when leaving the claim without consideration. So, by the definition of the ICES G. Astana the statement of claim of the limited liability partnership "K" to the company "U" for debt collection in the amount of 7,969,540 tenge was left without consideration in accordance with the provisions of subparagraph 3) of Article 279 of the CPC in connection with the signing of the statement of claim by a person who does not have the authority to sign or present it, indicating the refund of the state fee.

Reduction of the amount of the state duty, exemption from its payment, provision of deferral (installments)

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