NORMATIVE RESOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF KAZAKHSTAN

of July 26, 2024 No. 50-NP

About consideration on compliance of the Constitution of the Republic of Kazakhstan of the subitem 13) parts one of article 616 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code)

Constitutional court of the Republic of Kazakhstan as a part of the Chairman Azimova E. A., Eskendirov A. K. judges., Zhatkanbayeva A. E., Kydyrbayeva A. K., Mussina K. S., Nurmukhanov B. M., Ongarbayev E. A, Podoprigora R. A., Sarsembayeva E. Zh. and Udartseva of Page F., with participation:

the subject of the address Dautova D. D. and her representative - the lawyer Zhaylauov B. R.,

representatives:

subject of the address Zhumabayeva-Shomirova M. E. - legal consultant Tashenova A. N.,

The Prosecutor General's Office of the Republic of Kazakhstan - the adviser to the Attorney-General Adamov T. B.,

The Ministries of Labour and Social Protection of the population of the Republic of Kazakhstan - the vice-minister Sagindykova N. E.,

The Ministries of Justice of the Republic of Kazakhstan - the director of the department of the legislation Mankeshov Sh. Zh.,

The Ministries of Finance of the Republic of Kazakhstan - the chief of the department of administration of non-productive payments of Committee of state revenues Smagulova G. A.,

The ministries of national economy of the Republic of Kazakhstan - the director of the department of tax and customs policy Sagnayev E. E.,

The office of the Majilis of Parliament of the Republic of Kazakhstan - the main consultant of Department of the legislation of Zhumagalikyza G.,

The office of the Senate of Parliament of the Republic of Kazakhstan - the assistant manager Department of the legislation of Sartayeva N. A.,

considered in open session of the address of Zhumabayeva-Shomirova M. E. and Dautova D. D. about check on compliance of the Constitution of the Republic of Kazakhstan of the subitem 13) parts one of article 616 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code).

Having heard the speaker - the judge of the Constitutional Court of the Republic of Kazakhstan Eskendirov A. K. and participants of meeting, having studied materials of the constitutional production, having analyzed regulations of the law in force of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan

established:

In the Constitutional Court of the Republic of Kazakhstan (further - the Constitutional Court) addresses of citizens of Zhumabayeva-Shomirova M. E. arrived. and Dautova D. D. about check on compliance to Item 2 of Article 13 and article 14 of the Constitution of the Republic of Kazakhstan (further - the Constitution, the Fundamental Law) the subitem 13) parts one of article 616 of the Tax Code according to which claimants - veterans of the Great Patriotic War are exempted from payment of the state fee in courts, veterans equated on privileges to veterans of the Great Patriotic War and combat veterans in the territory of other states, persons awarded with awards and medals of the former USSR for dedicated work and faultless military service in the back in days of the Great Patriotic War, the persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and are not awarded with awards and medals of the former USSR for dedicated work and faultless military service in the back in days of the Great Patriotic War, persons with disability one of parents of person with disability since the childhood or the child with disability - on all cases and documents.

Follows from addresses of applicants (defendants in civil cases) that the specified regulation of the Tax code infringes at their constitutional right for access to justice in case of appeal of court resolutions in cassation procedure, puts them in unequal procedural position with persons (claimants) having the same social status, but exempted by the law from payment of the state fee in courts.

When checking constitutionality of the challenged provisions of the Tax code in relation to subject of addresses the Constitutional Court proceeds from the following.

1. One of methods of protection of the rights and legitimate interests of the personality is the right to appeal to the court. This right is absolute and inaliennable and is not subject to restriction in any cases (Item 2 of Article 13 and Item 3 of Article 39 of the Fundamental Law).

The constitution guarantees not only equality of all before the law and court, but also any discrimination of everyone based on origin, social, official and property status, floor, race, nationality, language, the relation to religion, beliefs, the residence or on any other circumstances is excluded (Article 14).

The constitutional debt and obligation of everyone is payment of legally established taxes, charges and other obligatory payments (article 35 of the Constitution).

The constitutional regulations on the fundamental rights and obligations of the person, equality of all before the law and court, inadmissibility of discrimination are reproduced in the principles of civil legal proceedings based on competitiveness and equality of participants when upholding the line items, guaranteeing freedom of appeal of court resolutions by it, possession of the equal procedural law and obligations excluding provision of unreasonable preferences to any participant of process (Article 5, of part one and the second Articles 13, Article part one 15, Article 22, of part one and the fifth Article 47 and part one of Article 435 of the Code of civil procedure of the Republic of Kazakhstan of October 31, 2015).

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