EXEMPTION FROM PAYMENT OF STATE FEES IN THE COURTS FOR SOCIALLY VULNERABLE PEOPLE (MONITORING LEGISLATION)

Authors

  • Yelena Nikolayevna Kaliakperova ВКУ имени С.Аманжолова
  • Laura Erlanovna Kusmanova

DOI:

https://doi.org/10.52026/2788-5291_2025_80_1_245

Keywords:

Tax Code, state duty, exemption from payment of state duty in courts, a person with a disability, access to justice, plaintiff, defendant

Abstract

The authors examined the issues of exemption from payment of state duties in the courts of socially vulnerable segments of the population both in the Republic of Kazakhstan and in foreign legislation.

In the Constitution of the Republic of Kazakhstan, the «right to judicial protection» is enshrined as the main guarantee of the protection of the rights and legitimate interests of citizens. This right is absolute and inalienable and is not subject to limitation in any cases.

Turning to the legal nature of the state duty, the author concluded that the collection of the duty itself is consistent with the provisions of the Constitution, since the payment of taxes, fees and other obligatory payments is the responsibility and duty of everyone.

However, the size of the state fee and the ability of a participant in legal proceedings to pay it may have a deterrent effect on the ability of individuals to seek restoration of their rights through resorting to available forms of legal proceedings.

To overcome this financial barrier in realizing the right to judicial protection, article 616 of the Code of the Republic of Kazakhstan «On taxes and other obligatory payments to the budget» (hereinafter - TC) provides for grounds for exemption from payment of state fees in the courts, including when filing petitions for review judicial acts in cassation, based on the category of the claim or the subject of the legal relationship.

The authors believes that the current version of subparagraph 13) of article 616 of the TC, which provides benefits only to plaintiffs, does not consider the fact that other participants in the process (defendants) belonging to socially vulnerable segments of the population were deprived of legal instruments that could compensate for their financial failure to pay the established state duty rates when applying for protection of one’s rights to the cassation court.

Downloads

Published

28.03.2025

How to Cite

Kaliakperova, Y. N., & Kusmanova, . L. E. (2025). EXEMPTION FROM PAYMENT OF STATE FEES IN THE COURTS FOR SOCIALLY VULNERABLE PEOPLE (MONITORING LEGISLATION). Scientific and Legal Journal «Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan», 80(1). https://doi.org/10.52026/2788-5291_2025_80_1_245