of December 25, 2006 No. 9
About application by courts of the Republic of Kazakhstan legislations on court costs on civil cases
For the purpose of uniform application of the legislation of the Republic of Kazakhstan on court costs on civil cases, the plenary session of the Supreme Court of the Republic of Kazakhstan decides:
1. In case of administration of law on civil cases courts shall resolve the questions connected with court costs according to regulations of the Code of civil procedure of the Republic of Kazakhstan (further - GPK), Chapter 70 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)", and also other regulatory legal acts of the Republic of Kazakhstan.
If the parties on civil case are the business entities who are in the territory of the different states of the Commonwealth of Independent States, then the amount of the state tax and procedure for its payment is determined according to the Agreement on the amount of the state tax and procedure for its collection by consideration of economic disputes between subjects of managing of the different states (Ashgabat, on December 24, 1993).
2. According to Article 102 GPK court costs on civil cases consist of the state fee and costs connected with proceeedings.
3. The state fee according to article 607 of the Tax Code is the payment in the budget levied for making of the legally significant actions including connected with issue of documents (their copies, duplicates) listed in Item 1 of article 609 of the Tax Code.
The filed a lawsuit claims and statements, and also counter actions, may contain several independent claims, each of which is subject of collection of the state fee. The additional statement for increase in the price of the claim is also subject to payment by the state fee.
The state fee on civil cases is collected in case of repeated issue of copies of court resolutions, and also copies of other documents from case on request of the parties and other persons participating in case.
4. In civil legal proceedings according to provision of article 608 of the Tax Code persons, and also structural divisions which can be considered as independent payers of the state fee when making of legally significant actions by the relevant authorized bodies for the benefit of such structural division concern payers of the state fee:
acting as plaintiffs, applicants in case of initial submission of the claim, statement or claim;
appearing defendants in courts in case of submission of the countering statement;
acting third parties declaring independent requirements regarding the dispute considered by court;
in case of disposal from case of the initial claimant and replacement with his legal successor, the last is payer of the state fee if it was not paid by the initial claimant;
the parties and other persons participating in case in case of submission of the application for revision of court resolutions in cassation procedure, in case of appeal to the court behind repeated issue of copies of court resolutions, copies of other documents from case or for issue of the duplicate of writ of execution.
Payment of the state fee can be made by the applicant through the representative provided that in payment documents about its payment it is specified that the corresponding amount of the state fee is paid by the payer (the claimant, the applicant) who took a legal action behind making of legally significant actions with indication of according to the Law of the Republic of Kazakhstan of January 12, 2007 to No. 223 "About national registers of identification numbers" its individual identification number for physical person and business - identification number for the legal entity of the payer.
When specifying in payment documents as the payer only of the information about the representative, the statement is subject to return in connection with failure to pay the state fee by the payer (the claimant, the applicant).
The representative of the taxpayer (tax agent) - physical person, including the individual entrepreneur, acts on the basis of the power of attorney which is notarially certified or equated to it issued according to the civil legislation of the Republic of Kazakhstan.
5. Rates of the state fee in courts are stipulated in Clause 610 Tax codes. At the same time it must be kept in mind that:
given by the citizens performing business activity without formation of legal entity to court of the statement are paid with the state fee for the rates provided by the Tax code for physical persons, except as specified appeals by individual entrepreneurs, country or farms of notifications under acts of tax audits for which the rate of the national duty constitutes percent 0,1 from the disputed amount of the taxes, customs payments and payments of the budget (including penalty fee) specified in the notification, but no more than 500 monthly settlement indicators, and for legal entities - 1 percent from the disputed amount of the taxes, customs payments and payments of the budget (including penalty fee) specified in the notification, but no more than 20 thousand monthly settlement indicators;
from actions for declaration (claims) containing several independent requirements of property nature, the state fee is collected, proceeding from the total amount of the claim;
from the actions for declaration including several requirements of non-property nature, the state fee is collected for each claim separately;
from the actions for declaration containing requirements of both property, and non-property nature, the state fee is paid at the same time, proceeding from the size established for each type of the declared claim;
in case of presentation of the claim to one or several defendants by one or several claimants the state fee is estimated according to requirements of non-property nature for each claim separately, and property nature, proceeding from the total amount of the claim, and is paid by claimants not solidary, and in proportion to share of the declared requirement;
from the filed a lawsuit actions for declaration of property nature, the state fee is collected as a percentage of the claim price. At the same time differentiation of percentage is established depending on type of the subject who filed a lawsuit the action for declaration;
from requirements about compensation of moral harm in terms of money, the state fee is collected as from actions for declaration of non-property nature. At the same time from requirements about collection of compensation of the moral harm in terms of money done by distribution of the data discrediting honor, advantage and goodwill, the state fee is determined from the amount shown to collection.
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