When a citizen appeals to the state executive bodies in the budget, a state duty is paid. Its size is determined by the significance of the actions that the representative of the authority or the applicant will take. A sample application for the refund of state duty in tax is presented in the article.
When do you pay the fee?
The state duty is paid by the applicant when applying or requesting legal action, issuing documents that register or confirm the status of the applicant or his authority. Payment must be paid:
1. To the world, constitutional, arbitration judges. A fee is required upon filing a petition, application, complaint, petition or request.
2. To judges of general jurisdiction. The tax is paid when reviewing a judge’s decision.
3. To tax inspectors to obtain a certificate of registration of a legal entity or individual entrepreneur, when applying for the termination of their existence, to obtain copies of documents, duplicate certificates.
The state duty is paid to notaries for providing official documents, certification of photocopies, confirmation of the signature of responsible persons. It is paid in cash, at the box office of Sberbank, in your personal account. A certificate for the return of state duty will serve as a confirmation of the transfer of funds to the payer.
Who pays?
Each citizen, individual entrepreneur, legal entity has the right to pay this fee. Confirmation of this is a receipt or payment order. If the payer is not one person, then all participants pay the same shares. The state duty does not need to be paid to legal entities or citizens if, by law, they are exempted from this.
Individuals pay a fee with:
1. Filing documents for the opening of IP, LLC, JSC.
2. Request for status data in a single registry.
3. The use of the term "Russia" in the names.
4. The termination of the businessman.
Legal entities and official representatives apply to courts of various instances, arbitration or constitutional. The actions of state services are paid for when granting permits, licenses, tests, approbations.
When does the return take place?
Refund of the paid state duty does not occur in every case. It is necessary to draw up a request for funds in full or in part. A confirmation of payment of the amount must be attached to it. According to Art. 333.40 of the Tax Code of the Russian Federation the following return situations apply:
1. After making the fee, no action was taken.
2. Payment was in a larger amount than necessary.
3. Production was discontinued or left without consideration.
4. The application has been returned to the payer.
5. The application for registration of intellectual property was withdrawn .
6. The applicant was refused a passport.
If the parties have signed an amicable agreement, the law allows the payer to return 50% of the duty. The payer has the right to set off the overpayment in future payments. A sample application for the refund of state duty to the tax will be required only if the application is submitted within 3 years.
Reasons for refusal
There are some conditions when a return is not possible:
1. When performing actions in the registry office.
2. With the filing of the claim, when the defendant acknowledged and satisfied the claim.
3. Registration of rights to property, if the procedure was refused.
4. When testing, analyzing, installing the mark on jewelry.
A refusal follows when the application is received after 3 years. It is also important to document the reason for the return. It is necessary to attach payment receipts, instructions confirming receipt of the surplus. The decision on this is made within 1 month from the date of submission of the application. Its consideration is carried out by the authorized body to which the payer applies for a certain operation.
Drafting a statement
If the payer appealed to the fiscal service, the application is considered by the Federal Tax Service. It must be composed carefully. A sample application for a refund of state duty to the tax includes the reason why the transfer of funds is required. If this is due to a technical error, then it is necessary to fix it in the base.
A sample application for a refund of state duty in tax includes the following details:
1. Name of the branch of the Federal Tax Service.
2. The address of the authority.
3. Name of institution, F.I. or SP.
4. The basis.
5. BSC and date of making the fee.
6. OKTMO and the amount paid.
7. Amount to be returned.
8. Account details.
At the end of the statement is the date and signature. If the payer is an individual, you need to fix the payer's TIN. When indicating the reason for the return, it is necessary to indicate a confirmation of payment. On the basis of the application, and in vain paid funds are received.