- within Finance and Banking, Tax and Technology topic(s)
Foreign companies and individuals applying to government authorities or courts of the Republic of Kazakhstan often encounter a non-standard procedure for paying the state duty. To avoid delays, document returns, or repeated payments, it is important to understand in advance how a non-resident can make the payment and what specific nuances must be taken into account.
Non-residents of Kazakhstan who apply for legally significant actions or file a claim with a court must pay the state duty in a special manner. If a non-resident does not have a branch or representative office in Kazakhstan, the payment is made in foreign currency to the accounts of the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan held with the National Bank of the Republic of Kazakhstan ("NBK").
Key aspects of the procedure:
- The Treasury accepts payments in several currencies: Russian rubles, US dollars, euros, British pounds sterling, Chinese yuan, Japanese yen, and Swiss francs.
- International transfers are made using the NBK's SWIFT code: NBRKKZKX. The accounts designated for each currency (e.g., KZ91125USD2015300142 for US dollars) are published on the NBK's website.
- When completing the payment order, it is essential to accurately specify the payment purpose, including the full name of the state duty, the subject of the application, and the authority to which the application is submitted:
For example: "State duty for filing a claim against LLP
'___' to the Specialised Interdistrict Economic Court of
Almaty (tax authority BIN, BCC 108126, KNP 911)".
- The duty amount is calculated in tenge based on the rates established by the Tax Code. Accordingly, when making the transfer, the payer must take into account the current exchange rate and bank fees to ensure that the amount credited to the Treasury's account matches the required sum.
After the funds are credited, the NBK transfers them to the
Treasury Committee within three business days. The
Treasury then converts the currency into tenge and remits it to the
account of the relevant authority or court where the action is to
be performed. The entire process typically takes up to six business
days. Only after this may the non-resident submit an application or
claim, attaching the original payment confirmation.
If a foreign entity has a branch or representative office in
Kazakhstan, it may pay the state duty directly through those local
subdivisions.
At the same time, in practice, the state duty is often paid by the
applicant's representatives. The law permits such payment but
requires that the payment documents explicitly state that the
amount is paid for and on behalf of the claimant (including their
IIN1 or
BIN2 in accordance with the Law of the
Republic of Kazakhstan "On National Registers of
Identification Numbers").
It should be noted that the payment gateway of the "Judicial
Cabinet" system does not allow the payer to indicate on whose
behalf or for whose benefit the payment is made. As a result,
courts often return claims or require the duty to be paid
again.
This practice demonstrates the need to improve both the technical
solutions and the regulations governing payment of the state duty
by representatives.
Footnote
1. IIN an Individual Identification Number
used for identifying natural persons in Kazakhstan.
2. BIN a Business Identification Number used for
identifying legal entities and their branches in
Kazakhstan.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
