RESOLUTION OF THE CONSTITUTIONAL COUNCIL OF THE REPUBLIC OF KAZAKHSTAN

of May 15, 2003 No. 7

About refusal in acceptance to production of idea of Talgarsky district court of Almaty region of recognition unconstitutional Item 1 of Article 522, Article 523 and Item 2 of article 526 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)

The constitutional Council of the Republic of Kazakhstan as a part of the Chairman Hitrin Yu. A., members of council of Abishev H. A., Baltabayeva K. Zh., Bychkova of Page F., Esenzhanova A., Kotov A. K., having considered in open session idea of Talgarsky district court of Almaty region of recognition unconstitutional Item 1 of Article 522, of Article 523 and Item 2 of article 526 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) established:

In the Constitutional Council of the Republic of Kazakhstan idea of Talgarsky district court of Almaty region of recognition unconstitutional Item 1 of Article 522, of Article 523 and Item 2 of article 526 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" arrived (Tax code).

In production of Talgarsky district court of Almaty region there is civil case in the claim of group of citizens, about recognition of their right to stay on the registry in tax authority for religious motives without the registration taxpayer number (RTN) in the forms which are not containing antireligious bar code symbolics and introduction of corresponding changes and amendments to Article 523 and in dependent on it to Item 1 of Article 522 and Item 2 of article 526 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).

In the representation the Talgarsky district court asks to recognize Item 1 of Article 522, Article 523 and Item 2 of article 526 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) not corresponding to Item 2 of Article 14, to Item 1 of Article 15, to Item 1 of Article 17, to Item 1 of Article 22, to Item 1 of Article 28 and Item 3 of article 39 of the Constitution of the Republic of Kazakhstan. Follows from representation of Talgarsky district court, and also the determination attached to it that proceeedings are suspended in connection with the appeal to the Constitutional Council.

According to article 78 of the Constitution of the Republic of Kazakhstan courts have no right to apply the laws and other regulatory legal acts infringing the rights and freedoms of man and citizen affirmed by the Constitution. If the court sees that the law or other regulatory legal act which is subject to application infringes at the rights and freedoms of man and citizen affirmed by the Constitution, it shall suspend proceeedings and address to the Constitutional Council with idea of recognition of this act unconstitutional.

Having examined the arrived representation, having studied relevant provisions of the Constitution and the Presidential decree of the Republic of Kazakhstan, the valid constitutional law, "About the Constitutional Council of the Republic of Kazakhstan", the Constitutional Council comes to conclusion that the appeal of court cannot be accepted to the constitutional production on the following bases.

1. According to Item 3 of Article 22 of the Presidential decree of the Republic of Kazakhstan, the valid constitutional law, "About the Constitutional Council of the Republic of Kazakhstan" representation of court shall be signed by the chairman of the relevant court. The representation of Talgarsky district court which arrived in the Constitutional Council is signed not by the chairman of justices, but the judge in which production there is civil case.

2. In representation also requirements of item 4 of Article 22 of the Presidential decree of the Republic of Kazakhstan, the valid constitutional law, "About the Constitutional Council of the Republic of Kazakhstan" are not observed. In materials of the address there are no copies of texts of acts to which the court, copies of representation and appendices to it in required number of copies refers.

3. In the appeal of court full name, number, acceptance date, sources of publication and other details of the law disputed by court are not specified. In representation of court it is not stated how regulations of the Tax Code restrain constitutional rights and freedom of man and citizen and what the court sees such infringement in.

4. In the address the name of the law disputed by court is stated incorrectly, and also the structure of regulatory legal act is incorrectly specified. So, Article 526 consists only of subitems. In representation the court asks to check constitutionality of Item 2 of article 526 of the Code which does not exist.

5. From the text of representation of court, and also the materials attached to it, it is obvious that the questions stated in them, according to the subitem 1) of Item 3 of article 61 of the Constitution constitute subject of consideration of Parliament of the Republic of Kazakhstan.

Based on stated, being guided by Item 2 of article 72 of the Constitution of the Republic of Kazakhstan, the subitem 1) of item 4 of Article 17, Articles 22, of 25, 31-33, 37 of the Presidential decree of the Republic of Kazakhstan, the valid constitutional law, "About the Constitutional Council of the Republic of Kazakhstan", the Constitutional Council of the Republic of Kazakhstan decides:

1. Refuse acceptance to the constitutional production idea of Talgarsky district court of Almaty region of recognition unconstitutional Item 1 of Article 522, of Article 523 and Item 2 of article 526 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).

2. Return representation to Talgarsky district court of Almaty region.

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