State duty is the federal fee established by the Tax Code of Russia. Payment of this fee legal entities and individuals produce in various cases, for example, when they apply to the court (magistrate, general court, arbitration). In addition, it is required to perform notarial acts, registration of acts of civil status, as well as in others requiring state. registration cases. The size of the paid state duty depends on the nature of the appeal of legal entities and citizens.
In some cases, the law provides the possibility of installments or deferrals, as well as full exemption from payment. In this article we will consider what privileges on the payment of state duty can be provided and to which categories of citizens.
Privileges granted to certain categories of citizens for paying state duties
Tax legislation contains rules on the provision of benefits for the payment of certain types of fees to certain categories of legal entities and citizens. First, it is worth considering the privileges on paying state duty provided to individuals, since there are much more of them. They have the right to:
- Low-income citizensrecognized as such, according to the Housing Code of the Russian Federation. In this case, the state duty for alienation of real estate, registration of rights to state-owned real estate is not paid.
- Authors of cultural property have privileges on the state duty on the right to temporary export or import of these values.
Who else from individuals can receive a privilege?
Also, privileges are provided for paying the state duty to veterans of hostilities, heroes of the Russian Federation and the Soviet Union and full cavaliers of the Order of Glory, people with disabilities and participants in the Second World War when paying to the Constitutional Court, Magistrate Court, court of general jurisdiction. When applying to an official or to bodies that offer notarial services, they register acts of civil status, and fees are not paid.
In addition, a citizen of Russia, the sole author of the program for the database, computer, integrated circuit topology, and its copyright holder, who asks for a registration certificate in his name if he is disabled, is a veteran of the Second World War, or is a student or student of an educational institution. A group of copyright holders can apply for benefits if each member is disabled or a participant in the Second World War.
The implementation of the provision of benefits for the payment of state duty for the above persons occurs upon presentation of the relevant certificates and documents. If there is no confirmation, then payment of the fee will need to be made in full on a common basis.
State tax exemptions granted to legal entities
Some types of state duties are not paid, including some legal entities (enterprises, organizations, institutions), which include libraries and archives, off-budget state funds, state museums, some judicial instances, the Central Bank of the Russian Federation, some mass media, and state bodies. authorities of any level. The benefits provided to these persons relate to payment of fees for specific legally relevant and registration actions; sending requests to the Russian Constitutional Court, the Constitutional Courts of constituent entities of Russia and other instances. In connection with the provision of such benefits for a specific circle of legal entities, this issue will not be considered in detail.
Benefits on payment of state duty in the Tax Code of the Russian Federation
Article 333.35 of the Russian Tax Code provides an indication of general cases in which people do not pay state duties. So, you can not pay it, if carried out:
- Issuing an invitation to a foreigner to enter Russia or a stateless person for training.
- Issuance of a passport of a Russian citizen to children deprived of parental care, and orphans.
- Issuance of a work permit (visa extension, invitation to enter) to a foreigner in connection with an employment contract in case of participation in work at the Skolkovo facility.
- Amending the Unified State. register of rights to real estate and transactions with it, defined by law.
- The commission of various legal significant actions related to the 2014 Winter Olympic and Paralympic Games in Sochi.
- Various legally significant and registration actions that are associated with clinical trials and drug trafficking, the ownership of Russia.
- Putting apostille documents on the documents requested by diplomatic missions and consulates.
Benefits when registering real estate
What types of benefits when paying state fees when registering real estate exist? This includes certain types of state. registration of rights in relation to immovable property in municipal or state ownership; other types of termination of rights (registration) of real estate, as well as state registration of mortgages that arose under the law.
All this indicates that there are not many cases of full exemption of individuals from payment. But there is a special authority, when paying a fee to which a very large circle of people are entitled to benefits. This is the court. Most often, the plaintiffs are exempted from payment of fees, that is, those people who file a lawsuit to hear any dispute in court. Of course, disabled people, veterans, and pensioners are beneficiaries, but not only them. More on this later.
Benefits for paying state fees to court
Often, citizens of the Russian Federation have to go to court to resolve various disputes. This is a rather costly affair, since it is necessary to pay state fees. But in some cases this can be avoided. We will examine in more detail this current issue.
The Russian Tax Code establishes benefits for the payment of state fees to the arbitration court. Who is exempted from having to pay the state treasury? These are the following categories:
- The plaintiff in a case involving violations of the legitimate interests and rights of the child.
- The plaintiff in the case of the recovery of alimony.
- The plaintiff in the case of the recovery of salaries and benefits.
- The author of the result of intellectual activity, if another person has assigned his exclusive right.
- Pensioners in property claims in respect of the PFR, non-state pension funds or federal executive bodies providing pension benefits to persons who have completed military service.
- A public organization of persons with disabilities that acts as a defendant and a plaintiff. Who else has the benefits of paying state duty?
And some more benefits
Benefits also have the following categories:
- The plaintiff in the case of compensation for harm that led to injury or other damage to health, as well as the death of the breadwinner.
- The plaintiff in the case of compensation for damage of property and (or) moral character, which is caused due to a crime.
- The plaintiff in the case of compensation for harm (property and (or) moral), which was caused due to the fact that there was a criminal prosecution, including in matters of restoring rights and freedoms.
- Individuals with a cassation appeal in criminal cases about the correctness of collecting property damage that was caused due to a crime.
- Individuals with an application for adoption and (or) adoption of a child through the court.
- Immigrants and refugees (forced) who complain about the refusal to register applications for recognition of their status.
- Applicants for cases of the need for involuntary hospitalization in a psychiatric hospital and (or) compulsory psychiatric examination.
- Individuals who pay a fee for obtaining documents in criminal cases and cases related to the collection of alimony.
- Veterans of World War II, veterans of military service, veterans of military operations when applying for the protection of their rights, which are established by law.
There are also privileges for people with disabilities of the 2nd group on paying state duty if they act as plaintiffs. The listed persons are exempt from payment upon filing a property claim or containing one-time claims of a non-property and property nature. At the same time, the value of the claim should not exceed 1 million rubles.
Cases when the cost of duty is reduced
If the value of the claim exceeds one million rubles, then the amount of the fee is the amount reduced by the amount of the state duty payable when the cost of the claim is one million rubles:
- 1,000,001-2,000,000 - 23,000 rubles. and plus one percent of the amount that exceeds one million;
- more than two million - 33,000 rubles, plus half a percent of the amount that exceeds two million, but not more than 200,000.
Thus, we examined when privileges are provided for paying state fees to the court. Next, we analyze who is entitled to the benefits of the state duty for notarial services.
List of beneficiaries when paying for notarial services
The following persons apply for benefits:
- Disabled people of the first two groups. Benefits for people with disabilities to pay state fees are provided at 50% for all types of notarial services. An exception is the alienation of real estate or transport. The state duty is not levied on people who live in boarding schools for the disabled.
- Individuals They are granted privileges for certifying the will of property in favor of the Russian Federation, its constituent entities and / or municipalities, as well as for issuing certificates that confirm the right to inheritance during the inheritance procedure:
- land plots on which residential houses, apartment buildings, apartments, rooms or shares of the indicated real estate are located, in case of cohabitation of persons with the testator on the day of the second death and continuing to live in that house, room or apartment after his death;
- property of citizens who died as a result of the fulfillment of public or state duties or in the performance of a long Russian citizen associated with saving lives, law enforcement and state. property, including property of persons who have been subjected to political repression (the dead also include persons who died before the expiration of a year after a concussion or injury, illnesses that were received due to the above circumstances);
- bank deposits, finances from accounts of individuals in banks, insurance amounts of property and personal insurance contracts, amounts for labor, copyright and remuneration, which are provided for in the legislation of Russia on intellectual property, pensions.
Benefits in paying the state duty for inheritance for heirs under the age of majority on the day of its opening, and citizens with serious mental disorders with custody established over them in the manner that is regulated by the legislation of the Russian Federation.
They are exempted from the state duty for obtaining a certificate of inheritance in any case, regardless of the type of property.
Who else benefits are available?
Benefits are granted to such categories:
- The heirs of employees insured by the organization at its expense in case of death as a result of an accident at the place of service or work.The duty is not paid for a certificate of inheritance of insurance amounts, regardless of the types of estate.
- To persons who were injured during the defense of the USSR and the Russian Federation, the performance of professional duties in the Armed Forces of the Russian Federation and the Armed Forces of the USSR. Do not pay to confirm the authenticity of copies of documents that are necessary in cases of granting benefits.
- According to the Tax Code of the Russian Federation, privileges on payment of state duty are provided by physical. persons who, in accordance with the established procedure, were recognized as needing to improve living conditions. They do not bear the costs of certifying transactions for the acquisition of residential premises, partially or fully paid through payments that were provided from the local budget, the budget of the constituent entities of Russia and the federal budget.
- To individuals for certification of powers of attorney for receiving benefits and pensions.
- Benefits for the payment of state duty are granted to the heirs of persons who served in the internal affairs bodies, military personnel of the internal troops, who are directly related to the federal executive body, authorized in the field of internal affairs, as well as employees in the Armed Forces of the Russian Federation. Benefits are granted if these citizens were insured in the form of personal compulsory state insurance and died in the course of performance of official activities. Either they died before one year after leaving the service due to contusion or injury, illnesses that were received during the course of service. Heirs do not pay for evidence of inheritance of insurance amounts of personal mandatory state insurance.
We examined who are granted privileges for paying state fees when applying to the court (arbitration), as well as during registration and notarial actions.