State duty when filing a claim in accordance with the price of the claim
The provisions of part three of Article 105 of the civil code on the payment of state duty when filing a claim in accordance with the assessment of the claim were correctly applied by the courts. In addition, incomplete payment of the state duty due to incorrect calculation in individual cases, and these shortcomings were not eliminated by the courts. The SMEs of the Kyzylorda region was adopted, but subsequently the application of the LLC to the MM on the recognition of illegal and the cancellation of the notification on the elimination of violations identified by the state revenue bodies based on the results of on-camera control was left without consideration. When submitting an application, the applicant paid the amount of the state fee in the amount of 1061 tenge, and in accordance with subparagraph 3 of Paragraph 1 of Article 535 of the tax code, the state fee is charged in the following amounts from claims submitted to the court, applications for special claims proceedings, applications (complaints) for special procedural cases, other documents: state bodies and their officials, whose claims for illegal actions infringe on the rights of legal entities-500 percent.
State duty when filing a claim in accordance with the price of the claim
On September 2, 2016, in the case of the claim of JSC M. on the recovery of compensation and the amount of moral damage considered in court No. 2 of Aktau, Mangistau region, the judicial act was changed by the decision of the court of Appeal. The claimant on the recovery of the amount was accepted and decided by the court of first instance without providing data on the payment of the state duty in the amount of 1%. The plaintiff was charged the amount of unpaid state duty in the amount of 183812.23 tenge to the state revenue.
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