Practical aspects of deferred payment of state duty in courts of the Republic of Kazakhstan

Abstract

The paper reveals the features of introducing a new institute of deferral of payment of the state duty on civil cases in the courts of the Republic of Kazakhstan. These novelties are primarily aimed at ensuring access to justice for citizens and legal entities that find themselves in financial constraints. Granting a deferral allows even in case of temporary financial difficulties to realize the constitutional right to judicial protection, guaranteeing the opportunity to appeal to the court. This institution has been studied in the context of analyzing the judicial practice of considering the applications received for resolution, with the presentation of individual examples, including disputes arising from matrimonial and family relations. The normative basis of the study is the Constitution of the Republic of Kazakhstan, the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget”, the Civil Procedural Code of the Republic of Kazakhstan and other laws. The authors have analyzed statistical data on the results of consideration of applications for deferral of state duty with the study of data available on the websites of judicial authorities and the algorithm developed by the Supreme Court of the Republic of Kazakhstan when considering applications for deferral of state duty in the courts. The study of this institute has shown the need to develop a uniform judicial practice in the consideration of relevant petitions, which will lead to the correct application of the norms of tax legislation on the issues of granting deferral of payment of state duty in the courts of the Republic of Kazakhstan. The obtained results led to a rethinking of the process of improving the national legislation.