What is Levy (fee) in the tax system?

A mandatory payment into the budget system that differs from a tax in that its payment is one of the conditions for an authorised body or its official to perform a legally significant act for the payer: for example, granting a certain right or issuing a permit document. A tax, by contrast, is not collected in return for such an act; it is unrequited. Fines imposed by a court and legal enforcement measures applied in enforcement proceedings, as well as confiscation of property, are neither taxes nor levies (Tax Code, Article 16).

Source: Soliq kodeksi, 16-modda; Soliq kodeksi, 17-modda