The amount of state duty is determined. Government duty. Power of attorney to pay state duty: sample

"Accounting", N 6, 2000

The state duty is understood as established by the Law of the Russian Federation dated 09.12.1991 N 2005-1 “On State Duty” (with subsequent amendments and additions), a mandatory payment valid throughout the Russian Federation, collected from legal entities and individuals for performing legally significant actions or issuance of documents by authorized bodies or officials.

The state duty is collected to cover the costs of a state or other body or institution carrying out the activity for which payment is made.

Currently, the Instruction of the State Tax Service of the Russian Federation dated May 15, 1996 N 42 “On the application of the Law of the Russian Federation “On State Duty” (as amended on February 19, 1999) is in force, which reflects issues that explain the procedure for calculating, paying, and providing benefits and the return of state duties from the budget, and certain provisions of the Civil Code of the Russian Federation, the Civil Procedural Code of the RSFSR, the Arbitration Procedural Code of the Russian Federation, and the Family Code of the Russian Federation are taken into account.

State duty is charged:

from claims and other statements and complaints filed in courts of general jurisdiction, arbitration courts and the Constitutional Court of the Russian Federation;

for the performance of notarial acts by notaries of state notary offices or authorized officials of executive authorities, local governments and consular offices of the Russian Federation;

for state registration of acts of civil status and other legally significant actions performed by civil registry authorities;

for the issuance of documents by the above courts, institutions and bodies;

for the consideration and issuance of documents related to the acquisition of citizenship of the Russian Federation or renunciation of citizenship of the Russian Federation, entry into the Russian Federation and exit from the Russian Federation, as well as for performing other legally significant actions determined by the Law of the Russian Federation “On State Duty”:

a) for registration of citizens of the Russian Federation at their place of residence, as well as foreign citizens and stateless persons living on the territory of the Russian Federation with residence permits;

b) for making changes or deleting records of the nationality of citizens of the Russian Federation in passports and other identity documents;

c) for issuing hunting licenses;

d) for state registration of an agreement on the pledge of real estate (mortgage agreement) and for issuing a document on this registration;

e) for providing an extract from the state registration register of the mortgage agreement;

e) for affixing an apostille.

Payers of state duty are:

citizens of the Russian Federation, foreign citizens and stateless persons;

legal entities (regardless of their form of ownership) applying for the performance of legally significant actions or the issuance of documents.

In cases where several persons who are not entitled to benefits simultaneously applied for the performance of a legally significant action or the issuance of a document, the state fee is paid in full in equal shares or shares agreed between them.

If among the persons applying for the performance of a legally significant action or the issuance of a document, one person (several persons) in accordance with the law is exempted from paying the state duty, the amount of the state duty is reduced in proportion to the number of persons entitled to benefits, and in this case, the state fee is paid by one person (several persons) who does not have the right to benefits.

State duty rates are determined in the amount of the minimum monthly wage established by law, as a percentage of the minimum monthly wage or as a percentage of the cost of the claim or the amount of the document.

When determining the amount of the state duty, established as a multiple of the minimum wage, the minimum wage established by law on the day the state duty is paid is taken into account. When calculating the state duty, the amount of the minimum monthly wage is applied from the moment the federal law is published. Since 01/01/1997, Federal Law dated 01/09/1997 N 6-FZ “On increasing the minimum wage” established the minimum wage in the amount of 83 rubles. 49 kopecks Due to the fact that the said Law was published on January 16, 1997, the calculation of state duty is carried out taking into account the specified minimum wage from January 16, 1997.

State duty is paid to banks (their branches):

in cash in the currency of the Russian Federation. In this case, banks and their branches accept payment and issue a receipt without fail;

transfer of state duty amounts from the payer’s account through banks (their branches). When executing payment orders for the transfer of state duty amounts, the responsible executor of the bank institution (its branch) is obliged to make an inscription on the front or back of the copy of the payment order issued to the payer about the transfer of the amount specified in it to the budget. This inscription is sealed with the imprint of the round seal of the bank's establishment and the signature of the bank's chief accountant or his deputy.

Foreign legal entities that do not have ruble accounts and representative offices on the territory of the Russian Federation pay state duty with the help of duly authorized resident representatives who have ruble and foreign currency accounts.

Payment orders for transfers, bank receipts for receipt of state duty are attached to the relevant materials on the performance of legally significant actions or on the issuance of documents and remain in the files of the institutions collecting the state duty.

Payment orders and receipts must be submitted only with a genuine bank mark. Photocopies and photocopies of payment orders and receipts for payment of state duties cannot be accepted as evidence of payment.

The paid amount of state duty is subject to partial or full refund in the following cases:

payment of a state fee in a larger amount, except for cases where the plaintiff, after accepting the statement of claim for proceedings, reduced the price of the claim;

return or refusal to accept a statement of claim, complaint and other appeal by the courts, as well as refusal to perform notarial acts by authorized bodies;

termination of proceedings in a case or leaving a claim without consideration if the dispute is not subject to consideration in a court of general jurisdiction or an arbitration court, as well as when the plaintiff does not comply with the established pre-trial (claim) procedure for resolving a dispute with the defendant or when the claim is brought by an incompetent person;

satisfaction of claims by an arbitration court for the return of taxes, fees, duties and other obligatory payments from the relevant budget, if the defendant is a tax, financial, customs authority and currency and export control authority, not in whose favor the decision was made. It should be borne in mind that if the defendant voluntarily satisfies the plaintiff’s demands after the latter applies to the arbitration court and a ruling is made to accept the statement of claim for proceedings, the state fee is not refundable;

refusal of persons who have paid the state fee to perform a legally significant action or to receive a document before contacting the body performing this legally significant action;

refusal to issue a foreign (general civil) passport.

Refund of state duty paid

to the federal budget, is carried out upon an application for its issuance submitted to the tax authority within a year from the date of the relevant court decision on the return of state duties from the budget;

to the local budget - within a year from the date of receipt of the amount into the budget.

Attached to the application for the refund of the state duty are decisions, rulings, court certificates about the circumstances that are the basis for a full or partial refund of the duty, payment orders or receipts with a genuine bank mark confirming the payment of the state duty (if the duty is subject to a full refund).

For all actions for which a state duty is collected, the following categories of persons are exempt: Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory, participants and disabled people of the Great Patriotic War, as well as persons entitled to this benefit in accordance with the Law of the Russian Federation dated 15.05 .1991 N 1244-1 (as amended on July 5, 1999) “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, Federal Law dated November 26, 1998 N 175-FZ “On the social protection of citizens of the Russian Federation exposed effects of radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River", Federal Law of August 19, 1995 N 149-FZ "On the social protection of citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" and the resolution Supreme Council of the Russian Federation dated December 27, 1991 N 2123-1 “On the extension of the RSFSR Law “On social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster” to citizens from special risk units.”

When providing benefits for the payment of state duty, it should be borne in mind that in accordance with Federal Law dated January 12, 1995 N 5-FZ “On Veterans”, participants of the Great Patriotic War include:

a) military personnel, including those transferred to the reserve (retired), who served in military service (including students of military units and young boys) or who were temporarily in military units, headquarters and institutions that were part of the active army during the Civil or Great Patriotic War or during during other military operations to defend the Fatherland, as well as partisans and members of underground organizations who operated during the Civil War or the Great Patriotic War in temporarily occupied territories;

b) military personnel, including those transferred to the reserve (retired), private and commanding personnel of internal affairs and state security bodies who served in cities during the Great Patriotic War, participation in the defense of which is counted towards length of service for the purpose of pensions on preferential terms established for military personnel of military units of the active army;

c) civilian employees of the army and navy, troops and internal affairs bodies, state security, who held regular positions in military units, headquarters and institutions that were part of the active army or were in cities during this period during the Great Patriotic War, participation in defense which are counted towards length of service for the purpose of granting pensions on preferential terms established for military personnel of military units of the active army;

d) intelligence officers, counterintelligence officers and other persons who performed special tasks in military units of the active army, behind enemy lines or on the territories of other states during the Great Patriotic War;

e) employees of enterprises and military facilities, people's commissariats, departments, transferred during the Great Patriotic War to the position of persons in the ranks of the Red Army, and who performed tasks in the interests of the army and navy within the rear borders of active fronts or operational zones of active fleets, as well as employees of institutions and organizations (including institutions and organizations of culture and art), correspondents of central newspapers, magazines, TASS, Sovinformburo and radio, cameramen of the Central Studio of Documentary Films (newsreels), sent to the active army during the Great Patriotic War;

f) military personnel, including those transferred to the reserve (retired), private and commanding personnel of internal affairs and state security bodies, soldiers and command staff of fighter battalions, platoons and people’s defense units who participated in combat operations when carrying out government combat missions in the territory USSR in the period from January 1, 1944 to May 9, 1945;

g) persons who took part in hostilities against Nazi Germany and its allies as part of partisan detachments, underground groups, and other anti-fascist formations during the Great Patriotic War on the territories of other states;

h) military personnel, including those transferred to the reserve (retirement), who served in the military during the period from June 22, 1941 to September 3, 1945 in military units, institutions, military educational institutions that were not part of the active army, and awarded the medal "For victory over Germany in the Great Patriotic War of 1941 - 1945." or the medal "For Victory over Japan".

The Law of the Russian Federation “On State Duty”, in addition to the above categories of persons, establishes benefits for state duty payers for performing certain legally significant actions or issuing documents.

G.N.Prisyagina A.A. Raguzin

Department of the Ministry of Taxes and Taxes of Russia for Moscow

Payers of the state duty are organizations (Russian and foreign) and individuals (citizens of the Russian Federation, foreign citizens and stateless persons), subject to their application for legally significant actions, as well as organizations and individuals acting as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates' courts, and if decisions are not made in their favor and the plaintiff is exempt from paying the fee. In the event that several persons who are not entitled to benefits simultaneously applied for a legally significant action, the state fee is paid each of them in equal shares.

The legislation provides for cases when the circle of state duty payers is established by the body itself performing a legally significant action. For example, by a court decision on divorce, a state fee for registering a divorce may be charged to one or both spouses.

The object of collecting a state duty must be understood as a legally significant action, the commission of which gives rise to an obligation for the interested party to pay a duty; objects of taxation are classified according to the following criteria:

• 1. depending on the body providing legally significant actions. These bodies include judicial institutions of general jurisdiction; arbitration courts; Constitutional Court of the Russian Federation; notarial authorities; local government bodies; executive agencies; local governments, etc.
• 2. depending on the type of legally significant actions provided. By type of action, the following are distinguished: consideration of claims, requests, complaints; performing notarial acts; drafting documents; issuance and certification of copies and duplicates of documents; civil registration, etc.
• 3. depending on the form of the document with which legally significant actions are performed. These include: claims of a property and non-property nature, complaints, requests, petitions, powers of attorney, gift agreements, sureties, wills, certificates, certificates, etc. Objects for collecting state duties are presented in Figure 1.

Fig 1. Objects for collecting state duties

The betting system (sizes) is established separately for each type of legally significant action.

There are two main types of bets used:

• 1. Solid (specific);
• 2. Ad valorem (in percentage).

The largest number of state duty rates are presented precisely as fixed rates - in fixed amounts in rubles for each legally significant action, and for certain groups of such actions exclusively fixed rates are provided. These groups include:

• 1. performance of actions by the civil registry office;
• 2. actions related to the acquisition of citizenship or withdrawal from it;
• 3. actions for the official registration of computer programs;
• 4. actions to implement federal assay supervision.

In other words, for all types of state duties of groups 3-6 from the list presented above. As an example, the state fee for registering a marriage, including the issuance of a certificate, is set at 400 rubles.

A significantly smaller number of bets are presented as ad valorem. These state duty rates come in two varieties:

• 1. proportional;
• 2. regressive-cascade.

Ad valorem proportional rates are formed as a percentage of the amount (transaction, statement of claim, etc.) with or without a maximum limitation. As an example of such a rate with a maximum limitation, we will cite the state fee for state registration of an agreement on the pledge of vehicles - 0.1% of the agreement amount, but not more than 1000 rubles. An example of an ad valorem proportional rate without a maximum limitation is the state duty for the right to export cultural property, which is established for values ​​more than 50 years old - 10% of the value and less than 50 years old - 5% of their value.

Ad valorem regressive-cascading rates are set as a percentage of the amount (statement of claim), dividing this amount into tax categories, using a different rate for each category, which decreases when moving to a higher category. For example, when filing a claim of a property nature with an arbitration court, subject to assessment, from the price of the claim:

• 1. up to 50,000 rubles - 4%, but not less than 500 rubles;
• 2. from 50,001 to 100,000-2,000 rubles plus 3% of the amount exceeding 500,000 0 rubles;
• 3. from 100,001 to 500,000 rubles - 3,500 rubles plus 2% of the amount exceeding 100,000 rubles;
• 4. from 500,001 to 1,000,000 rubles - 11,500 rubles plus 1% of the amount exceeding 500,000 rubles;
• 5. over 1,000,000 rubles - 16,500 rubles plus 0.5% of the amount exceeding 1,000,000 rubles, but not more than 100,000 rubles.

The rate may increase as the size of the subject to the stamp duty increases (progressive stamp duty). In relation to claims of a property nature, considered in courts of general jurisdiction and arbitration courts, a complex progression is applied: the object of collecting the state duty (the amount of the claim) is divided into parts (steps), each of which is subject to its own rate, so that increased rates do not apply to everything object, but only to the part exceeding the previous stage.

Individuals most often encounter state fees when notarizing documents; the amounts are presented in Table 2.

Table 2. Rates of notary fees

Notarial action
for issuing a certificate of inheritance: 1. children 2. other heirs	0.3% of the value of inherited property, but not more than 100,000 rubles 0.6% of the value of inherited property, but not more than 1,000,000
for issuing duplicates	100 rubles
for certification of other contracts, the subject of which is subject to assessment	0.5% of the contract amount, but not more than 20,000 rubles
for certifying the marriage contract	500 rubles
For certification of powers of attorney for the right to use and dispose of property: 1. children 2. other individuals	100 rubles 500 rubles

Procedure and deadlines for paying state duty

The state duty is determined by the nature of the legally significant actions performed. As a general rule, the state fee is paid either before the commission of actions or before the submission of applications and other documents for the commission of legally significant actions, presented in Table 3.

Table 3. Cases and deadlines for paying state duty

Case of payment	Payment deadline
Appeal to the Constitutional Court of the Russian Federation, courts of general jurisdiction, arbitration courts or _magistrates	Before filing a request, petition, application, statement of claim, complaint, including appeal, cassation or supervisory
Applying for an apostille	Before affixing the apostille
Applying for notarial acts	Before performing notarial acts
Applying for the issuance of documents (their copies, duplicates)	Before issuing documents (copies, duplicates)
The payer acts as a defendant in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in his favor	Within 10 days from the date of entry into force of the court decision
In other cases	Before submitting applications and (or) other documents to perform such actions or before submitting documents

Chapter 25.3 contains a number of exceptions to this rule.

Thus, the state fee is paid within 10 days from the date of entry into force of the court decision:

• - persons acting as defendants in courts, if the court decision is not made in their favor and the plaintiff is exempt from paying state fees
• - if it is difficult to determine the price of the claim at the time of its presentation to a court of general jurisdiction, the magistrate, the amount of the state duty is preliminarily established by the judge with the subsequent additional payment of the missing amount of the state duty based on the price of the claim, determined by the court when resolving the case - in case of additional payment of the state duty if the plaintiff increases the amount claims
• - upon additional payment of the state fee, if the court goes beyond the scope of the claims.

The deadlines for payment of state duties established by the Tax Code of the Russian Federation may be changed by the body performing a legally significant action at the request of an interested person to defer or installment payment of the state duty.

The state fee must be paid at the place where legally significant actions were performed. According to the Civil Code of the Russian Federation, payments on the territory of the Russian Federation are made by cash and non-cash payments (Article 140 of the Civil Code of the Russian Federation). This rule is enshrined in the general part of the Tax Code of the Russian Federation (Article 58 of the Tax Code of the Russian Federation) and is duplicated in the article regulating the procedure for paying state duties.

State duty is paid in cash or non-cash form.

Proof of payment of state duty in cash is:

• - a receipt issued to the payer by the bank;
• - a receipt issued to the payer by an official or the cash desk of the body to which the payment was made.

The fact of payment of the state duty in non-cash form is confirmed by a payment order with a note from the bank about its execution.

A payment order or receipt must be provided by the payer along with a set of documents necessary for registering certain actions.

Only upon provision of the specified evidence confirming the payment of the state duty to the relevant budget, the authorized body (official) has the right to take a legally significant action in relation to the payer.

Government duty- amounts of money collected by specially authorized institutions (courts, notary offices, police, registry offices, financial system authorities, etc.) for performing actions in the interests of organizations and individuals and issuing documents of legal significance (consideration of claims, complaints , certification of contracts, wills and powers of attorney, civil registration, state registration of a legal entity, securities prospectus, etc.).

And in modern conditions, the collection of state duties is regulated by Chapter 25.3 of the Tax Code of Russia and is defined as a fee levied on organizations and individuals when applying to state bodies, local governments, other bodies and (or) officials who are authorized in accordance with legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments, for the performance of legally significant actions in relation to these persons provided for by the Tax Code, with the exception of actions performed by consular offices of the Russian Federation. In this case, the issuance of documents (their duplicates) is equated to legally significant actions, and the issuance of copies of documents is not recognized as such.

State duty is included in the Russian tax system, so it can be considered a type of tax payment. The similarity with taxes lies in the obligatory payment to the budget, in the extension of the general conditions of establishment to it, involving the determination of the payer and all six elements of taxation listed in Art. 17 Tax Code. The difference between state duties and taxes is that they are targeted and reimbursable.

Being a federal tax, state duty is obligatory for payment throughout Russia. Duty amounts, in accordance with Articles 50, 56, 61,611 and 612 of the Budget Code, are credited at the rate of 100% to income, and.

State duty payers

State duty payers are: organizations, including foreign ones, and individuals(citizens of Russia, foreign citizens and stateless persons) if they:

• apply for the performance of legally significant actions provided for in Chapter 25.3 of the Tax Code;
• act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

If several payers who are not entitled to benefits apply to perform a legally significant action at the same time, the state duty is paid by the payers in equal shares. If among the persons who simultaneously applied for the commission of a legally significant action there are persons exempt from paying the state duty, the amount of the latter is reduced in proportion to the number of persons exempt from paying it. The remaining amount of the state duty is paid by persons who are not exempt from paying it.

The object of the state duty is the services of state bodies, local governments, other authorized bodies and officials. The Tax Code establishes a closed list of objects for collecting duties, consisting of 230 types of legally significant actions that can be combined into four groups (Table 20).

Characteristics of state duties. Table 20

Type of duty	Object of taxation
Judicial	Requests, petitions and complaints submitted to the Constitutional Court (5 types, Art. 33323) Claims and other statements and complaints filed with arbitration courts (13 types, Art. 33321) Claims and other statements and complaints filed with courts of general jurisdiction and magistrates (14 types, Art. 33319)
Notary	Notarial actions (26 types, Art. 33324)
Registration	State registration of acts of civil status (7 types, Art. 33326) State registration of a computer program, database and integrated circuit topology (7 types, Art. 33330) State registration of legal entities, individual entrepreneurs and other state registration (126 types, Art. 33333)
Administrative	Issuance of documents related to the acquisition (renunciation) of citizenship, entry (exit) from Russia (26 types, Art. 33328) Implementation of federal assay supervision (6 types, Art. 33331)

From December 29, 2010, the fee is not charged if changes are made to the issued document aimed at correcting errors made by the body or official that issued the document when performing a legally significant action.

Tax base The state fee is either the service itself for performing a legally significant action, or the price of the claim.

Taxable period, defined by Art. 55, in relation to the state duty, as a rule, is absent, which is explained by the deadlines for its payment established by the Code.

Deadlines payment of the duty usually involves its payment in advance, i.e. before the commission of a legally significant action. However, there are two exceptions to this rule, when the duty is levied in a subsequent manner and when it can be said about the tax period, namely:

1. within ten days from the date of entry into legal force of the court decision, if organizations and individuals are defendants in the courts and the court decision is not made in their favor, and the plaintiff is exempt from paying state duty;
2. no later than March 31 of the year following the year of registration of the vessel in the Russian International Register of Ships or the last year in which such confirmation was made, in case of applying for annual confirmation of the vessel’s registration. The Tax Code establishes individual amounts (rates) of state duty depending on the bodies performing legally significant actions, as well as the nature of the transactions or documents issued. Both specific (fixed) and ad valorem, as well as mixed tax rates have been established. Specific (fixed) rates prevail, set in rubles. Among the ad valorem rates that make up mixed rates, there are both proportional and progressive rates.

The proportional duty on property documents can be differentiated depending on the degree of relationship. In a progressive state duty, the rate increases as the tax base increases (the amount in claims of a property nature, forming a complex progression).

The size of the proportional (progressive) state duty may be further limited by minimum and maximum limits. Sometimes the amount of the state duty additionally takes into account the unit of volume (page-by-page certification of documents). Since the object of state duty is 230 types of legally significant actions, we will give only some examples of state duty rates.

Tax benefits when paying state duty

For the payment of state duties to the budget, Chapter 25.3 of the Tax Code establishes about 90 benefits, which are set out in Articles 333.35 - 333.39 and which are classified both in terms of legally significant actions performed, and depending on the category of payers and forms of actions performed. At the same time, the authorities of the constituent entities of the Federation and municipalities are not given the right to establish additional benefits.

Benefits may be: conditional (living together with the testator on the day of death) and unconditional; partial (50% for disabled people of groups 1 and 2 for notarial acts) and full.

State bodies and organizations fully financed from the budget and cultural institutions are exempt from paying state duty. The following categories of individuals are exempt from paying all types of state duties: Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory; participants and disabled people of the Great Patriotic War.

Benefits are also established depending on the forms of actions performed. In particular, plaintiffs in claims for the recovery of wages (monetary support) and other claims arising from labor relations, as well as in claims for the recovery of benefits, are exempt from paying fees in cases considered in courts of general jurisdiction and by magistrates; public organizations of disabled people acting as plaintiffs and defendants; The plaintiffs are disabled people of groups I and II.

Due to their large number, a complete presentation of all benefits is not possible within the framework of a textbook, therefore, if necessary, you should refer to the above-mentioned Articles 333.35 - 333.39 of the Tax Code.

The state duty is paid at the place of commission of a legally significant action in cash or non-cash form. The non-cash form of payment is confirmed by a payment order with a note from the bank or the relevant territorial body of the Federal Treasury (another body that opens and maintains accounts), including one that makes payments in electronic form, about its execution. The cash form of payment of the state duty is confirmed either by a receipt of the established form issued to the payer by the bank, or by a receipt issued to the payer by an official or the cash desk of the body to which the payment was made.

Article 333.40 of the Tax Code provides for the grounds and procedure for the return or offset of paid state duty. In particular, the paid duty must be returned to the payer in part or in full in the following cases:

• payment of state duty in a larger amount than provided for in Chapter 25.3 of the Tax Code;
• return of an application, complaint or other appeal or refusal to accept it by the courts or refusal to perform notarial acts by authorized bodies and (or) officials. If the state duty is not returned, its amount is counted towards the payment of the state duty when the claim is filed again, unless the three-year period has expired from the date of the previous decision and the original document on payment of the state duty is attached to the repeated claim;
• termination of proceedings in the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.

When concluding a settlement agreement before the arbitration court makes a decision, 50% of the amount of the state duty paid by him must be returned to the plaintiff. This provision does not apply if the settlement agreement is concluded in the process of executing a judicial act of the arbitration court.

The Tax Code also provides for certain cases when the paid state duty is not returned to the payer. In particular, the paid state fee is not subject to refund if the defendant voluntarily satisfies the plaintiff’s demands after the latter applies to the arbitration court and a ruling is made to accept the statement of claim for proceedings, as well as when the settlement agreement is approved by a court of general jurisdiction.

The state fee paid for the state registration of marriage, divorce, name change, corrections and changes in civil status records is also non-refundable if the state registration of the corresponding civil status act was not subsequently carried out or corrections were not made and changes in civil registration.

The state fee paid for state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with it is not refundable in the event of refusal of state registration. In case of termination of the state registration of the right, restriction (encumbrance) of the right to real estate, transaction with it, on the basis of relevant statements of the parties to the agreement, half of the paid state duty is returned. Refund of an overpaid or collected amount of state duty is made upon the payer’s application, which is submitted to the body (official) authorized to perform legally significant actions for which the state duty was paid (collected). If the state fee is refundable in full, original payment documents are attached to the application, but if it is partially refundable, copies of payment documents are attached.

The decision to return to the payer the overpaid (collected) amount of state duty is made by the body (official) carrying out the actions for which the state duty was paid (collected).

The refund of the overpaid (collected) amount of state duty is carried out by the Federal Treasury.

An application for the return of an overpaid (collected) amount of state duty in cases heard in courts, as well as by justices of the peace, is submitted by the payer to the tax authority at the location of the court in which the case was heard. An application for the return of an overpaid (collected) amount of state duty may be submitted within three years from the date of payment of the specified amount. Refund of the overpaid (collected) amount of state duty is made within one month from the date of filing the specified application for refund.

The payer of the state duty also has the right to offset the overpaid (collected) amount of the state duty against the amount of the state duty payable for performing a similar action. The offset is made upon the payer’s application submitted to the authorized body (official) to which he applied to perform a legally significant action. An application for offset of the amount of overpaid (collected) state duty may be filed within three years from the date of the relevant court decision on the return of the state duty from the budget or from the date of payment of this amount to the budget.

Refunds or credits for overpaid (collected) amounts of state duty are made in the manner established by Chapter 12 of the Tax Code.

According to the Tax Code, the state duty payer is given the right to receive a deferment or installment payment at the request of an interested person within the period established by paragraph 1 of Article 64 of the Code. At the same time, interest is not accrued on the amount of state duty in respect of which a deferment or installment plan has been granted for the entire period for which the deferment or installment plan has been granted.

Tax authorities check the correctness of calculation and payment of state duty in state notary offices, civil registry offices and other bodies, organizations that carry out actions in relation to payers, for the implementation of which a state duty is charged. Moreover, all these bodies and organizations are obliged, in the manner established by the Ministry of Finance of the Russian Federation, to submit information to the tax authorities about the legally significant actions they have performed.

A fee is a small fee that the state charges for services of a public legal nature.

Differences between duties and taxes

State duty is levied not for the purpose of generating income, but to cover the costs of government agencies. When paying them, it is always indicated for what services the fee is charged and the payer knows what service or document he will receive. In this way, remuneration of the payment or its semblance is ensured. Taxes, even targeted ones, are not directly (individually) reimbursable.

Important: the state is obliged to provide basic services to citizens regardless of their financial situation (ability to pay). Therefore, the actions of government agencies responsible for providing fundamental rights are not covered by individual duties.

What are the fees paid for?

Payments for performing actions and issuing documents are withheld by the following authorities:

• courts;
• notary offices;
• Civil registry offices;
• internal affairs bodies;
• federal executive authorities;
• supervisory institutions;
• other government agencies and local governments.

Citizens are required to pay state fees for the following services of government agencies:

• acceptance of documents by the court;
• notarial acts;
• registration of marriage and divorce;
• granting special rights (hunting, storing weapons, etc.);
• issuance of some documents.

Purpose of collecting state duty

The duty principle is to cover the costs of an institution for the results of whose activities a duty must be paid. The amount of coverage should be at cost level, not profit-making. However, this principle is often violated in practice. The size of the duty in Russia can be several times higher than actual government spending on the service.

In some cases, the duty is not imposed to cover costs. The state itself imposes taxable services in order to generate additional income. A striking example is the introduction of mandatory registration of various types of activities, etc.

The peculiarity of the state duty is that it does not apply to contractual payments for mutual obligations. Money is paid not for a specific service, but in connection with its provision. At the same time, it is provided by the state body during the implementation of its power functions. For example, the fee for filing a claim in court is paid when exercising the right to judicial protection. Its payment is associated with the main function of the judicial system - maintaining the rule of law.

Revenues from the collection of duties do not support government agencies. There are other budget sources for this. On the contrary, payments are collected due to the performance of their functions by officials.

Compensation for expenses is not the only purpose of collecting a state fee. The fee for going to court has a preventive function. It prevents frivolous claims and encourages parties to settle obligations out of court.

All individuals can obtain a birth certificate or death certificate free of charge. In this case, state registration is completely free, and the registry office has no right to demand money.

How can I return the state duty?

Sample application for refund of state duty

Article 333.40 of the Tax Code details a number of cases in which the payer can fully or partially return the paid duty. This is possible in the following basic cases:

• If, when going to court, the case was left without consideration, or its consideration was terminated. If the duty has already been paid, the payer has the right to return it in full.
• If the duty was paid in a larger amount than required by the Tax Code. In this case, only the overpayment will be refunded.
• If the application or complaint was not accepted by the court, or the payer was refused to execute one or another notarial act. If the fee was not returned, although the payer had the right to do so, it can be taken into account when re-applying if no more than three years have passed since the filing of the previous application or complaint.
• If the parties reach an agreement before the arbitration tribunal makes a decision, the plaintiff may receive back half of the fee paid.

In some cases, a fee may not be refunded even if the desired action was not completed. For example, if the fee was paid for the conclusion or, but the wedding did not take place, or the spouses changed their minds about breaking off the relationship, the fee is not returned to them.

Similar rules apply when making address and name, as well as making other changes to civil records. The state fee for registering the right to real estate or any transactions with it is not refundable if the transaction or registration has not been approved by government agencies.

The decision on whether the paid state duty will be returned is made in each individual case by the state body that carried out the action for which it was paid. That is, if you want money paid at the registry office, this is where you will submit an application for a refund. In order to return the money paid for going to court, the application will need to be submitted to the tax authorities located in the same place as the court in which the case was heard.

You can submit an application for a refund of the state duty within three years after its payment; this application can be considered within 1 month.

There is another possibility: the money paid does not have to be returned, but can be used to offset the next state duty that you will have to pay for a similar action. To do this, it is necessary to submit an application to the same authority where the payer applied to perform a legally significant action. Offset of funds paid is possible within three years after payment of the fee for the action that remains unfulfilled.

Control of payment of state duties

Regional tax authorities deal with issues of control over the payment of state duties: they carry out routine inspections of registry offices, notary offices, judicial institutions and other organizations that have the right to collect duties from citizens. The Ministry of Finance of the Russian Federation establishes a procedure according to which each government agency, in a certain period, provides a report on all legally significant actions taken, and using this information, the tax authorities check the correctness of the calculation of duties and their

Thus, the state duty is one of the tools for replenishing the budget: it is a federal tax levy that is paid by citizens and organizations for legally significant actions in government agencies and notary offices. The amount of the state duty and the rules for its payment are determined by the tax code, which also determines the list of actions that must be paid. The code also spells out preferential categories of citizens and organizations that are exempt from payments. The collected data can be used in state budgets of all levels.

State duty for registration of individual entrepreneurs - topic of the video: