State duty is a fixed amount of money that must be paid by individuals and legal entities in cases of their appeal to state bodies or to officials authorized by the laws of the Russian Federation to carry out legal actions against them.
Legal duty payers can be legal organizations and citizens (individuals).
The tax code defines all existing grounds for paying a fee, as well as the time, order and features of making a payment, exchange of payments, procedure for refunding duties, cases of granting a deferment (installment plan) with which a state fee can be paid.
In the legal sense, state duty is the only payment for those legal actions that are performed by state bodies or their representatives at the request of interested legal entities or citizens. The issuance of various documents upon request is basically equivalent to such actions.
State duty is paid by applicants when applying to courts of general jurisdiction, when applying to justices of the peace when filing lawsuits, complaints, petitions. According to the law, a document on the payment of the fee must be attached to the application, that is, the payment of the fee must be made before the papers are submitted for consideration.
The state duty is paid at the place of filing a certain application in any form: in cash or in non-cash form. In the latter case, instead of a receipt, a payment order is submitted with a note on acceptance by the bank affixed by the bank.
The generally accepted deadlines for the payment of duties are the following.
When paying the fee for applying to the Constitutional Court, arbitration courts or general jurisdictions, as well as when applying to justices of the peace - before the fact of submitting an application or request. When applying for notarial assistance - before performing the actions of notaries. In cases of applying for the issuance of copies of documents (or their originals) - before their issuance.
The duty is mandatory unless otherwise provided by law. When several persons apply for one request, the fee is paid in proportional (equal) shares. If one of the applicants is entitled to benefits, the remaining persons must pay a fee minus the share of the person exempted from payment.
The state duty for state registration of various acts of civil status and other legal actions that are performed by the civil registry offices are paid depending on the type of such actions. For marriage registration, the payment amount is set to 200 rubles, for divorce, 200 rubles are charged on each side, paternity registration is 100 rubles, name, surname, patronymic change is 500 rubles, and upon re-issuance of a state registration certificate, 100 rubles, for issue of archival certificates - 50 rubles.
For the acquisition of citizenship (or exit from the Russian Federation), entry and exit from the country, a fee is also paid. The state duty for a passport is 400 rubles, for a passport for trips with electronic media - 1000 rubles. When issuing a passport to a person under the age of 14, the fee is - 200 rubles (with electronic media - respectively 500 rubles). For inviting citizens of other states to the Russian Federation - 200 rubles for each person. For issuing or exchanging a civil passport of the Russian Federation, a fee of 100 rubles should be paid, in case of re-issuance of a passport - 150 rubles.
The state duty for registration of a legal entity is 2,000 rubles, for the registration of any political party - 1,000 rubles. With any changes in the charters or other constituent documents of legal entities, 20% of the amount of the fee paid for the registration of the enterprise is paid. For registration of an individual entrepreneur (individual) - 400 rubles.
When registering property rights, individuals pay 500 rubles, organizations - 7500 rubles.