The Law of the Republic of Kazakhstan dated December 30, 2022 No. 177-VII of the SAM "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on the implementation of certain instructions of the Head of State" (effective from January 12, 2023) amended paragraph 49 of the Budget Code on the exclusion of state duty levied for the commission of legally significant actions, namely:
- state fee for the issuance of identity documents;
- state duty levied for the issuance of driver's licenses, tractor driver's licenses, certificates of state registration of motor vehicles;
- the state fee charged for the issuance of state registration license plates (duplicates), with the exception of state registration license plates for a car stored in the registration and examination divisions of internal affairs bodies for no more than thirty working days;
- the state fee charged for the performance of notarial acts, as well as for the issuance of copies (duplicates) of notarized documents;
- the state fee charged for the commission of legally significant actions by the authorized state body in the field of intellectual property;
- the state fee from the statements of claim submitted to the court to state institutions;
- the state fee charged for the issuance of a certificate of admission to the implementation of international road transport of goods and its duplicate.
Thus, a state fee is charged to the republican budget of KBK 108125 for affixing an apostille on official documents made in the Republic of Kazakhstan by state bodies authorized by the Government of the Republic of Kazakhstan in accordance with an international treaty ratified by the Republic of Kazakhstan.
According to Article 52 of the Budget Code, tax revenues to the budget of the district (city of regional significance) on KBK 108126 are the state duty, except for the consular fee and state duties credited to the republican budget.