Tax NewsFlash - March 2023

Dear Readers,

Recent amendments¹ to the Tax Code introduced changes to the state duty rates for property claims in courts and for issuing passports and identity documents.

State Duties for Property Claims

To implement the Normative Resolution² of the Constitutional Court, the amendments introduced upper limits on the amount of state duties for property claims:

• for individuals – 1% of the claim amount, but not exceeding 10,000 times the Monthly Index Factor (the MIF);
• for legal entities – 3% of the claim amount, but not exceeding 20,000 times the MIF.

In addition, the revised version of paragraph 2 of Article 610 of the Tax Code contains a referral to the payer of the state duty (individual or legal entity), which provides clarity in determining the payment amount.

The changes to Article 610 of the Tax Code will come into effect on 21 May 2023.

State Duties for Issuing Passports and Identity Documents

The amendments introduced the following changes to the state duty rates for issuing passports and identity documents:

• a reduced duty for a passport issued to a minor;
• a passport with more pages (48 pages) for the convenience of citizens frequently visiting foreign countries;
• an increased duty for issuing an identity document in connection with its loss more than twice within a year.

Taking into account the changes, the state duty rates will be:

• For the issuance of a passport of Kazakhstan citizen:
  • 24 pages - 4 times the MIF (for children under 16);
  • 36 pages - 8 times the MIF;
  • 48 pages - 12 times the MIF;
• For the issuance of an identity card of Kazakhstan citizen in connection with the loss more than twice within a year - 1 MIF.

The corresponding amendments to Article 615 of the Tax Code will come into force on 1 January 2024.