Today, when applying to various state bodies for the implementation of a number of legal actions, individuals and legal entities pay a certain fee. The size of the state duty just depends on the type of operations that are supposed to be performed.
In accordance with tax legislation, there are several main areas of services, the use of which entails the payment of this fee. These include:
- appeal to the courts of various instances (from magistrates to the Constitutional Court of Russia) with claims, complaints, requests, etc .;
- making payments by court decision (for defendants when making decisions not in their favor and exempting the plaintiff from paying state fees);
- appeal to a notary public for notarial acts;
- appeal regarding the receipt of originals or the issuance of duplicate documents;
- affixing an apostille and other legal actions.
Payment for the provision of public services in each case is carried out at a strictly defined time at the place of legal actions. For example, when applying to the courts, duty payments are paid prior to the submission of the application, as evidenced by the receipt or payment order submitted by the applicant with a note from the credit institution.
The amount of state duty to the arbitration court is indicated in the tax code (article No. 333.21). It differs for claims regarding property subject to valuation, for claims for recognition of transactions as invalid or changes in the terms of transactions, for applications for invalidating a normative act. A different state fee is set for appeals to the arbitration court regarding the recognition of the debtor as bankrupt, for the annulment of decisions of an arbitration or foreign court, etc. For example, when an application for securing a claim is filed, the submitter pays 2000 rubles. And for claims of a non-property nature (recognition of rights, etc.), the duty payment is 4000 rubles.
The amount of state duty for registration of IP is determined by article 333.33 of the Tax Code. Today this amount is 800 rubles and is paid when an individual is registered as an entrepreneur. If a person wants to stop operations in the status of an individual entrepreneur, then he must pay a fee of 20% of the state registration fee. The same fee must be paid for re-registration as an individual entrepreneur.
You can fully find out what the state duty is today from chapter 25.3 of the tax code of our country. Here, in addition to duty payments when applying to the courts, there are fees for registering marriage and other acts of civil status, for obtaining citizenship, state registration of programs for computers, medicines or the media, for providing various types of licenses, for the right to use the words “Russian Federation ”or“ Russia ”and much more. The size of the state duty can be established both in absolute and in percentage terms. The same article of the code indicates the categories of persons who have privileges or exemptions from payment of fees, and also contains information on the procedure for the return of excessively or incorrectly paid amounts.