LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 12, 2023 No. 46-VIII ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of civil procedure of the Republic of Kazakhstan of October 31, 2015:

Paragraph one of article 103 after words of "release from its payment" to add 1) with the words "or provisions of delay on its payment";

2) in Article 106:

state part one in the following edition:

"1. Release of the claimant from payment of the state fee from the filed a lawsuit claim or provision of delay on payment of the state fee is performed on the bases provided by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).";

in part three of the word "from payment" shall be replaced with words "on payment";

The subitem 2) to state 3) to part one of Article 149 in the following edition:

"2) the document confirming payment of the state fee, or the petition for delay on payment of the state fee on the bases provided by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code);".

2. In the Administrative procedural Procedure Code of the Republic of Kazakhstan of June 29, 2020:

2) to state the subitem to part eight of Article 131 in the following edition:

"2) the document confirming payment of the state fee, or the petition for delay on payment of the state fee on the bases provided by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code);".

3. In the Law of the Republic of Kazakhstan of April 3, 2019 "About special economic and industrial zones":

state Article 51 in the following edition:

"Article 51. Taxation of participants and managing companies of special economic zones, managing companies of industrial zones

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