In accordance with the decision of the Constitutional Court, the new Tax Code ensures equal access to justice for persons with disabilities.

Теlegram CС - https://t.me/consot_kz

 

In its normative ruling No. 50-NP of July 26, 2024 (https://www.gov.kz/memleket/entities/ksrk/documents/details/697428?lang=en) recognized subparagraph 13) of part one of Article 616 in conjunction with part two of the same article of the Code “On Taxes and Other Mandatory Payments to the Budget” as unconstitutional in terms of the use of the word “plaintiffs.”

In its final decision, the Constitutional Court, having identified signs of discrimination, declared unconstitutional the provision of the Tax Code that provided for exemption from state fees only for plaintiffs, since the absence of a similar right for defendants and other participants in the proceedings with the same social status creates obstacles to the realization of the constitutional right of such persons to judicial protection.

The Constitutional Court noted that dividing citizens according to their procedural status at the cassation appeal stage, despite their equal social status, has no reasonable and objective justification and contains signs of inequality in legal remedies.

This decision of the Constitutional Court was implemented as part of the adoption of the new Tax Code of July 18, 2025 (https://adilet.zan.kz/rus/docs/K2500000214). In particular, the new version of subparagraph 13 of Article 668 excludes the mention of the term “plaintiffs.” Now, all persons in this category are exempt from paying state fees in court, regardless of their procedural status as plaintiff or defendant.