Committing certain legally significant actions, you have probably at least once encountered such a phenomenon as the payment of state duty. The Tax Code of the Russian Federation lists all situations when such a fee is required. In general, money will have to be paid whenever you need a service from the state. An example is the appeal to the court.
However, there are also situations where money can be returned to you. All of them are also listed in the Tax Code. We will talk about how to make a state tax refund from the tax in this article.
To whom to write
The general procedure for working with state duty amounts tells us that you need to write a return application to the place where you applied for the service. For such an appeal, you must attach the original document fixing the very fact of payment of the fee by you. An original is required when you are claiming a full refund. With a partial refund, a copy of the payment is sufficient.
Have you paid too much and are sure that you are entitled to a state duty refund? Which tax to apply to depends on which region the authority that has provided you with services belongs to. This means that you will not be able to submit an application in your city if you contacted a notary in a neighboring area.
Exceptions
As in any other rule, there are exceptions. These include:
- courts of general jurisdiction;
- Constitutional Court of the Russian Federation;
- world arbitration court.
Whichever of these authorities you apply for the return of the amount of the excessively paid state duty, the application will have to be submitted to the fiscal authority at the location of the court. At the same time, in addition to the copy / original of the payment, you need to stock up on a court ruling, decision or certificate to confirm the grounds for a refund. Once again, we note that the statement 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) may be fully or partially refunded in such situations:
- when it is paid in the amount of slightly more than necessary (Chapter 25.3 of the Tax Code);
- when the complaint, application / appeal has been returned to the submitter or left without consideration;
- in case of refusal to conduct notarial actions.
There is another option, when the state duty is not refunded to the payer, but can be counted when the lawsuit is repeated or another legal action is taken. To set off the amount you need to attach a receipt for payment.
Refund of 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 is settled, the amount of the fee may be partially refunded, in the amount of 50%. If the parties come to an agreement already during the execution of the judicial act, the fee is not refundable. Half of the amount can be returned even if 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 a legal action until it was started. For example, to travel abroad, you need a passport. You paid the fee, but the trip failed, and you changed your mind about doing the passport.
- The person who paid the fee was refused documents for refugees.
- A refusal was received to obtain a passport for departure / entry from / to Russia.
Cases when it will not be returned
However, you need to know that the erroneously paid tax duty is not always refunded.
There are several actions for which a return is not provided even if they were not committed:
- refusal of state registration of marriage;
- making any number of corrections (changes) to the registry office papers;
- name change registration;
- voluntary fulfillment by the respondent of claims before the start of the consideration of the case in court;
- when registration of rights, encumbrances (restrictions) on real estate was refused;
- payment was made for the services of the public services portal, which turned out to be unnecessary.
Compensation Procedure
In accordance with the provisions of paragraph 3 of Article 333.40 of the Tax Code of Russia, there is a certain procedure for the return of state duty from tax. First of all, you need to write the appropriate appeal to the tax at the place of the action, involving the payment of a fee. Such a statement can be provided within three years from the date of collection (payment) of excess money.
The following documents must be attached to the appeal:
- a payment (receipt) with a “live” mark of the bank confirming the fact of payment;
- a copy of the receipt if you are applying for only half the amount;
- a certificate from the court (determination, decision), which is the motive for the return.
As mentioned above, the state can carry out not only the return of the state duty from the tax by 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 statement contain
There are some differences in the list of data that should be contained in the application of individuals and legal entities.
For legal entities:
- abbreviated and company (official) name of the enterprise;
- the actual and legal address of the company, if this data is not the same;
- the exact amount in numbers and letters (in words) in rubles and kopecks;
- bank details of the company;
- motives for which a return is required;
- Director's signature and company seal.
If an individual applies for a refund:
- first name, middle name and last name of the applicant;
- his home address and passport details;
- the account number of the individual payer and the bank details;
- refund motivation;
- the amount of compensation (exact) in words and numbers (with pennies);
- signature individual.
The sample for writing is located a little lower, and you can download the application form for the refund of state duty to the tax on the relevant resources.
We issue the application correctly
Since the form for submitting any application is more or less the same and is unlikely to change in the near future, the instructions below may be useful not only in such a situation.
First of all, you need to identify the addressee. To do this, in the upper right corner, “hat”, write to whom this paper is intended. For example, “Notary Ivanov I.I.” or “To the tax service” . The recipient depends on what exactly you paid the money for.
There you need to specify your own data.
The name of the document “Application for the return of state duty” is written a little lower, in the center of the sheet.
First of all, you need to indicate the reasons why you think money should be returned to you. The exact wording can be read in the Tax Code (Art. 333.40, paragraph 1).
It makes no sense to write too long. In the appeal you need to indicate the very essence of your request. A couple of sentences are enough for this.
In the text we indicate the exact amount for which 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 the state duty that I mistakenly paid ...”
You also need to explain as accurately as possible for which particular service you paid the state collection. This will allow faster verification and a decision. The description should contain the following facts:
- money has been paid;
- the service is not provided;
- The amount of the fee 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 a number, a signature. You can write, for example, like this: "A receipt for the payment of state duty in the amount of XXX rubles is attached."
That's all, the statement is ready. Be sure to make the appeal in duplicate. Invite the paper acceptor to put the incoming document number on one of them. Keep the application with a mark (incoming number) as evidence of the fact that you submitted it.
Example
In order for you to definitely have no questions left, let's put together a statement on the return of state tax from the tax. It may look something like this:
In the interdistrict Federal Tax Service of Russia № 8 in the Ivanovo region
FULL NAME.
From full name
living and registered at: ....
Application for reimbursement of excessively collected (paid) state duty
On July 8, 2015, the city court of the city (name of the settlement) adopted a decision on the reimbursement (return) of an excessively collected 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 determination was issued for the return of the state duty in the amount of 705 (seven hundred and five) rubles from the federal budget, made under sub-item No. 44 of May 7, 2015. when filing a statement of claim.
KBK 16210903010120102310
OKATO 15273804080
According to Art. 333.40 of the Tax Code of the Russian Federation, reimbursement of state duty is carried out on applications submitted to the fiscal authority within 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 refund from the federal budget the full amount of the state duty in the amount of 705 (seven hundred and five) rubles, paid at sub-item No. 44 of May 7, 2015. when applying to the court.
Surname, first name, middle name, signature, number.
The timing
According to the law, excessively paid funds can be returned within three years from the date of payment. If you deal with this issue later, nothing will come of it. But the deadline for returning state duties from the tax is much shorter. It is only a month from the date of application. If after 30/31 days you do not receive your money, a penalty may be imposed by the court. It will be paid to you by the tax service for late returns.