State duty. Court costs
According to subparagraph 7) of paragraph 1 of Article 610 of the Tax Code, a state fee of 0.5 MCI is levied on applications submitted to the court in cases of special proceedings.
In accordance with subparagraph 26) of Article 616 of the Tax Code, bankrupt and rehabilitation managers are exempt from paying state fees when filing lawsuits in the interests of bankruptcy proceedings, rehabilitation procedures within the limits of their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
Based on the literal interpretation of the above rule, bankrupt and rehabilitation managers are exempt from paying state fees when filing a lawsuit in court, as well as when appealing judicial acts in cases where they are plaintiffs.
Therefore, when making a decision on bringing to subsidiary responsibility, it is necessary to resolve the issue of collecting court costs on the basis of part 1 of Article 117 of the CPC.
In the case of filing applications to appeal against the actions of a bankrupt or rehabilitation manager, or lawsuits against a defendant declared bankrupt or undergoing rehabilitation, and the managers disagree with the results of the consideration of such cases, the latter are not exempt from paying the state fee when filing cassation petitions.
Summary of judicial practice in the application of legislation on rehabilitation and bankruptcy in cases considered by the courts for the period 2020-2021 and the 1st half of 2022.
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