The procedure for collecting state duty from legal entities for the claims of plaintiffs exempt from paying state duty
In accordance with Part 1 of Article 106 of the CPC, the plaintiff is exempted from paying the state fee for a lawsuit filed with the court on the grounds provided for by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code). According to parts 1, 3 of Article 117 of the CPC, the state fee from which the plaintiff was exempt, as well as the costs associated with the proceedings, are collected from the defendant, who is not exempt from paying court costs, to the state's income in full or in proportion to the satisfied part of the claim. If the claim is partially satisfied, and the defendant is exempt from paying court costs, the costs associated with the proceedings in the case are recovered from the state income from the plaintiff, who is not exempt from paying court costs, in proportion to that part of the claims, which are denied.
The procedure for collecting state duty from legal entities for the claims of plaintiffs exempt from paying state duty
If both parties are exempt from paying court costs, the costs associated with the proceedings are charged to the budget. According to Article 535 of the Tax Code, state duty is levied on claims filed with the court in the following amounts of property: 1 percent of the amount of the claim for individuals; 3 percent of the amount of the claim for legal entities; 50 percent of non-property or non-appraisable claims. In accordance with these provisions of the Tax Code, claims arising from employment relations are accepted by the courts without payment of state duty, regardless of whether the claim is filed by the employee or the employer. If the claims of the plaintiff, an employee exempt from paying state duty, are satisfied, this amount is collected by a court decision from the defendant, a legal entity, in the amount of 1% of the amount of the claim. When determining the amount of the state fee, the courts were guided by the fact that the plaintiff was an individual, and if he paid the state fee when filing a claim, the amount of 1% of the property claims was payable.
The application of the above-mentioned norms by the courts in practice does not cause difficulties. Thus, in the case of A.'s claim to the RSE for reinstatement at work and recovery of wages for the time of forced absenteeism, on January 20, 2016, the court decided to partially satisfy the claim. The court decided: to declare illegal and cancel the order of the branch of the Southeastern Regional Center for Air Traffic Management of the RSE to terminate the employment contract with A.; to restore him to work as a dispatcher of the branch of the Southeastern Regional Center for Air Traffic Management; to recover from the RSE in favor of A. the average salary for the time of forced absenteeism in the amount of 1,763,720 tenge as of January 20, 2016, excluding taxes and mandatory deductions; collect a state duty in the amount of 17,637 tenge from the RSE to the state revenue. The rest of the claim was denied. The decision was left unchanged by the decision of the Appellate judicial Board for Civil Cases of the Almaty City Court.
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