In our country, there are separate legal actions for which a fee is fixed and paid directly to the budget. Such a payment is called state duty. Its size is established by law, and regulatory acts provide for, it would seem, all cases. However, quite often there are circumstances when the return of state duty is required.
In what cases is it returned to the payer?
There are five reasons for this operation. Here they are:
- payment of a fee in a larger amount than required;
- refusal to accept the application and return of the appeal;
- leaving the lawsuit without consideration or terminating the proceedings;
- the person who has paid the state fee refuses to take actions to enforce the decision (before contacting the body to which these actions were entrusted);
- refusal to issue a personal passport upon departure or upon entry of a citizen of the Russian Federation.
It is noteworthy that this list is not a dogma and can be supplemented. Here, for example, the Supreme Arbitration Court, when considering one of the cases, decided that the refund of the state duty in case of rejection of the claim is also competent. Of course, subject to certain conditions. This will become possible if the plaintiff refuses to consider his claims before the ruling of the arbitration court.
Sequencing
Naturally, in all cases, the law provides for a certain sequence of actions and a set of documents.
So, to begin the return of state duty should be with the application. This appeal will need to be sent to the authority for whose actions money was paid. However, in court cases, tax inspectorates supervising the territory where these courts operate will have to consider applications.
In this case, it will be necessary to comply with time limits. The law established a three-year period during which you can write a statement on the return of state duty. If you miss the deadline, the money will not be returned. The starting point is the date the money is transferred to the budget.
It is noteworthy that on the Internet there are articles with other information. There, for example, it is indicated that the Arbitration Courts, referring to individual instructions, can shorten the procedure to a year. It should be said that this is not true.
What documents are needed to return
However, a single statement will not be enough. It must be proved that the amount indicated in the appeal was indeed paid into the treasury. As supporting materials, payment documents are attached. If the applicant intends to return the full amount, then it will be necessary to attach the originals (leaving copies to himself). If the state fee is refunded in part, copies of payment documents are sent.
Well, finally, a mandatory application is a certificate from the court. This very important document should provide a complete justification for the need to refund the fee. When compiling certificates, the courts refer to circumstances already considered in the process. This document can be considered primary, and on its basis it is necessary to write an application for the return of state duty and take it to the tax office.
It should be borne in mind that negotiations with the courts about obtaining a certificate should be meticulous, carefully registering all appeals in the office. If correspondence is carried out by mail, then all items must be forwarded only with a receipt of delivery. Any failure here is fraught with a breakdown of the whole procedure.
Now it remains to wait for the decision of the tax authorities. The law establishes a 30-day period for consideration of materials and transfer of money to the applicant’s account. And the Federal Treasury already knows the money. If any department does not meet this deadline, you can safely submit a claim.