Return of the state duty from the tax: all the nuances of the procedure

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

When performing certain legally significant actions, you must have at least once encountered such a phenomenon as the payment of state duty. The Tax Code of the Russian Federation lists all situations when payment of such a fee is required. In general, you will have to pay money every time you need a service from the state. An example would be going to court.

However, there are also situations where the money can be returned to you. All of them are also listed in the Tax Code. We will talk about how to return the state duty from the tax in this article.

Who to write to

The general procedure for working with the amounts of the state fee tells us that you need to write a return application to where you applied for the service. It is necessary to attach the original document to such an appeal, fixing the very fact of payment of the fee by you. The original is required if you are claiming a full refund. For a partial refund, a copy of the payment order is sufficient.

Did you pay too much and are you sure that you are en titled to a refund of the state duty? Which tax office to apply to depends onthe region to which the authority that provided you with the service belongs. This means that you will not be able to apply in your city if you applied to a notary in a neighboring area.

Exceptions

As with any other rule, there are exceptions. These include:

• courts of general jurisdiction;
• Constitutional Court of the Russian Federation;
• world arbitration court.

In whichever of these bodies you apply for a refund of the amount of the overpaid state fee, the application will have to be submitted to the fiscal authority at the location of the court. At the same time, in addition to a copy / original of the payment, you need to stock up on a ruling, decision or certificate of the court to confirm the grounds for the return of funds. Once again, we note that the application must be written to the tax authority where the court submits its reports, and not to the place where you yourself report.

When the state duty can be returned

The state fee (duty) can be fully or partially refunded in the following situations:

• when it is paid in an amount slightly larger than necessary (Chapter 25.3 of the Tax Code of the Russian Federation);
• when the complaint, application/appeal was returned to the submitter or left without consideration;
• in case of refusal to carry out a notarial act.

There is another option, when the state duty is not returned to the payer, but can be credited when re-filing a claim or performing another legal action. To set off the amount, you must attach a receipt of payment.

The return of the state duty from the tax is also carried out in the event that the judicial proceedings on the claim were terminated, or the appeal (claim) was left without consideration. If the parties conclude a voluntary settlement agreement before the arbitration decision, the amount of the fee may be partially refunded, in the amount of 50%. If the parties have already reached an agreement during the execution of the judicial act, the fee is non-refundable. Half of the amount can also be returned in the case when a citizen voluntarily refuses to register his right to real estate.

Refund of state duty from the tax can also be carried out in such cases:

• The person who paid the state fee refused to take legal action before it was started. For example, you need a passport to travel abroad. You paid the fee, but the trip fell through, and you changed your mind about making a passport.
• The person who paid the fee was denied the issuance of documents to refugees.
• Refused to obtain a passport for exit/entry from/to Russia.

Cases when it is not returned

However, you need to know that the return of an erroneously paid state tax fee is not always made.

There are several actions for which a refund is not provided even if they were not committed:

• refusal of state registration of marriage;
• make any number of corrections (changes) to the registry office papers;
• shift registrationname;
• voluntary execution by the defendant of the claims before the start of the case in court;
• when registration of rights, encumbrances (restrictions) on real estate was denied;
• payment made for the services of the public services portal, which turned out to be unnecessary.

Reimbursement policy

In accordance with paragraph 3 of Article 333.40 of the Tax Code of Russia, there is a certain procedure for the return of state duty from the tax. First of all, you need to write an appropriate appeal to the tax office at the place of the action involving the payment of the fee. Such an application can be submitted within three years from the date of collection (payment) of extra money.

The following documents must be attached to the appeal itself:

• payment (receipt) with a "live" mark of the bank, confirming the fact of payment;
• copy of receipt if you are only claiming half the amount;
• certificate from the court (determination, decision), which is the motive for the return.

As mentioned above, the state can not only return the state duty from the tax by a court decision, but also offset it against the future service. The list of documents remains unchanged. Only the application form changes slightly.

What data should the application contain

There are some differences in the list of data that must be contained in the application of individuals and legal entities.

For a legal entity:

• abbreviated and corporate (official) nameenterprises;
• actual and legal address of the company, if these data are not the same;
• exact amount in numbers and letters (in words) in rubles and kopecks;
• company bank details;
• reasons for which a refund is required;
• signature of the director and seal of the enterprise.

If an individual applies for a fee refund:

• name, patronymic and surname of the applicant;
• his home address and passport details;
• account number of the individual payer and bank details;
• motivation for a refund;
• refund amount (exact) in words and numbers (with kopecks);
• signature of an individual.

A sample for writing is located a little lower, and you can download the application form for the return of state duty to the tax office on the appropriate resources.

Filing the application correctly

Since the application form for any application is more or less the same and is unlikely to change in the near future, the instructions below may be useful to you not only in this situation.

First of all, you need to designate the addressee. To do this, in the upper right corner, “header”, we write to whom this paper is intended. For example, "Notary Ivanov I. I" or "To the tax service". The addressee depends on what exactly you paid the money for.

You also need to specify your own data there.

The name of the document "Application for the return of the state fee" is written a little lower, in the center of the sheet.

First of all, you needindicate the reasons why you think that the money should be returned to you. The exact wording can be found in the Tax Code (art. 333.40, paragraph 1).

It makes no sense to write too much and for a long time. In the appeal, you need to indicate the essence of your request. All it takes is a couple of sentences.

In the text, indicate the exact amount you are claiming a refund. It may look like this: “I ask you to consider the possibility of returning 398 (three hundred ninety-eight) rubles of state duty, which I mistakenly paid…”

You also need to explain as accurately as possible for which service you paid the state fee. This will allow you to quickly check and make an appropriate decision. The description must contain the following facts:

• money has been paid;
• service not provided;
• duty amount is refundable in accordance with the law.

You also need to enter the exact date when you applied for the service. Now you need to list all the documents that you are going to attach to the application, put the number, signature. You can write, for example, like this: “A receipt for payment of state duty in the amount of XXX rubles is attached.”

That's it, the application is ready. Be sure to make two copies of the appeal. Suggest to the employee receiving the paper to put the number of the incoming document on one of them. Leave the application with a mark (incoming number) as proof of the fact that you submitted it.

Example

In order for you to definitely have no questions left, let's draw up an application for a refund of state duty from the tax together. It might look something like this:

To the interdistrict Federal Tax Service of Russia No. 8 for the Ivanovo Region

Full name

From full name

residing and registered at: ….

Application for reimbursement of overcharged (paid) state duty

July 8, 2015, the city court of the city (name of the locality) decided to reimburse (refund) the overcharged state duty in the amount of 705 (seven hundred and five) rubles.

Based on the above decision of the City Court, on September 14, 2016, a ruling was issued for the return of state duty from the federal budget in the amount of 705 (seven hundred and five) rubles, paid under p/p No. 44 of May 7, 2015. when filing a claim.

CBK 16210903010120102310

OKATO 15273804080

According to Art. 333.40 of the Tax Code of Russia, the reimbursement of state duty is carried out on applications submitted to the fiscal authority for 3 years from the date of payment of the above amount.

Based on the above, based on the operation of Article 333.40 of the Tax Code of the Russian Federation, I ask:

To return from the federal budget the full amount of state duty in the amount of 705 (seven hundred five) rubles, paid according to p/p No. 44 dated May 7, 2015. when filing an application with the court.

Last name, first name, patronymic, signature, number.

Timing

According to the law, overpaid funds can be returned within three years from the date of their payment. If you do thisa question later, nothing will come of it. But the period for the return of the state duty from the tax is much less. It is only one month from the date of application. If after 30/31 days you do not receive your money, a fine may be imposed by the court. It will be paid to you by the tax office for the late return.