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State duty on cases from compulsory insurance contracts
The rates of state duty on cases from compulsory insurance contracts of the specified category are determined in accordance with Article 535 of the Tax Code. In accordance with subparagraph 18) of Article 541 of the Tax Code, policyholders and insurers are exempt from paying state duty in courts for claims arising from compulsory insurance contracts.
Consequently, the article deals only with compulsory insurance contracts, while only policyholders and insurers are exempt from paying state duty, while beneficiaries do not enjoy such benefits. Therefore, if the beneficiary files a claim against the insurer for recovery of the insurance payment under the compulsory insurance contract, he is obliged to pay the state fee in the amount provided for in Article 535 of the Tax Code (unless he is exempt from paying it for other reasons). In this case, the distribution of court costs between the parties must be made according to the general rules provided for in Article 109 of the CPC. That is, if the decision is made in favor of the beneficiary plaintiff, then the defendant, the insurance company, is liable to recover court costs in his favor, including the state fee paid by him. In the case of the claim of P. to JSC IC L for the recovery of insurance payments under the voluntary home ownership insurance contract in the amount of 2,142,262 tenge, the plaintiff did not pay the state fee when filing a claim, referring to the fact that policyholders and insurers are exempt from paying the state fee in courts. The Petropavlovsk City Court No. 2, accepting the statement of claim, did not take into account that the claim follows from a voluntary insurance contract. The error was corrected only during the consideration of the case in court. Local courts have proposed extending the benefits provided for in subparagraph 18) of Article 610 of the Tax Code to beneficiaries (victims).
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