Constitutional Court: citizens in difficult financial situation should have equal access to justice

On December 12 this year, the Head of State signed the Law on Amendments and Additions to the Tax Code. The adopted law provides for the norms on deferral of payment of state duty when filing a lawsuit in court, taking into account the property (financial) status of a citizen or a legal entity.

The grounds for deferral are as follows: causing damage as a result of natural disaster, technological disasters, untimely payment of wages, seasonal nature of production and (or) realization of goods, works or services by a legal entity, the presence of serious illness, etc. The courts, after determining the deferral of payment of the state duty, will decide on the payment of the state duty.

Courts will send a copy of the determination on deferral of payment of state duty to the tax authorities after making a determination on deferral of payment of state duty. These amendments are a continuation of the process of implementing the recommendations of the Constitutional Court following the consideration of a citizen's appeal to check the constitutionality of the provisions of the Tax Code related to the payment of state duty in connection with an appeal to the court.

In his appeal, the citizen stated that the provisions of the Tax Code restrict access to justice in terms of the established rates of state duty for filing property claims and applications for review of judicial acts in cassation. The Constitutional Court recommended the Government to develop mechanisms of exemption from payment of the State duty, installments or deferment, taking into account the property status of persons and excluding discrimination in access to judicial protection. Some of the clarifications were adopted by the Parliament in the first half of 2023 with regard to the revision of rates in individual cases. According to the law adopted in the first half of December 2023, the deferral mechanism will be introduced as of January 1, 2024 (https://adilet.zan.kz/rus/docs/Z2300000046). 

Relevant Regulatory Decision at the link https://www.gov.kz/memleket/entities/ksrk/documents/details/433407?lang=ru

 

Telegram CC - https://t.me/ConstitutionalCourt_KZ/618