Payments of license fees come down to the fact that a license must be granted for implementation in any field of activity. This is a permit that is issued to individual entrepreneurs as well as legal entities by state / municipal bodies to engage in any activity.
The Civil Code specifies that commercial organizations and entrepreneurs can carry out their activities from the time the state registration is made, however, some types from the list specified by law necessarily require a license, that is, special permission. These types of activities include those whose implementation can harm the legitimate interests, rights and health of the population, state security, and the culture of the peoples of the country.
Legal regulation of licensing
Licensing is a complex legal institution that combines the norms of several legal varieties. For example, civil law affects the formation of a list of licensed activities that are the exclusive responsibility of federal law. A significant part of this institution is regulated by administrative law (the procedure for submitting and reviewing applications for license delivery, maintaining the register, monitoring compliance with the relevant requirements, the procedure for canceling, suspending or renewing licenses, responsibility for entrepreneurial activities carried out without a license, etc.).
Financial legal norms control such relations that arise in connection with the payment of a license by applicants who have sent an application for its provision, renewal or issuance of a supporting document, etc. It also regulates the distribution of payment receipts in the state budget system, which are its sources of income at different levels. What is a license fee, many are interested.
Relationship Participants
In a licensed relationship involved:
- the applicant, that is, the individual entrepreneur or legal entity, which applies to the appropriate authority with a request for a license;
- licensing bodies, which include the federal bodies of the executive branch of government of the constituent entities of the Russian Federation, as well as local authorities with the authority to license any types of activities;
- licensee - an individual entrepreneur or a legal entity that has received a license.
Characteristics of license fees
The procedure for granting a license for certain types of activities is enshrined in the whole list of regulatory acts. The main place in this series belongs to the Federal Law of 08.08.2001 “On licensing of certain types of activities”. It enshrines the list of activities subject to licensing, its principles on the territory of the country, the powers of the relevant authorities, the types and sizes of fees and other payments, the payment of which determines the actions of the licensing authorities. This law lists the following types of license fees.
For consideration of the application submitted by the applicant, the fee is three hundred rubles. It is paid even before the application for a license is submitted to the relevant authorities. A document confirming the fact of payment must be attached to the rest of the documents submitted with the application. What is the license fee for issuing licenses?
Issue of a document
For a license - one thousand rubles.A fee is paid after a decision is made on granting the applicant permission. After the proof of payment has been submitted, a confirmation of the availability of a license is issued within three days. If you do not pay this fee for three months, then the license may be canceled. If the relevant authority reveals any violations of the conditions and requirements of licensed activities, it can suspend the document for a specific period (no more than six months), for which these violations must be eliminated. For the renewal of the license, no additional charge is required.
Duplicate Document
- For a duplicate of a document that confirms the existence of the client.
If the applicant wishes to receive a copy, then an additional fee of ten rubles will be charged from him. Licensing fee (alcohol) will consider below.
Access to the information
- For access to information contained in the license registry.
The licensing authority always maintains a list of issued, canceled, or suspended licenses. The information contained in it is open and may be issued to the person concerned in a three-day period in the form of an extract. To get such information you need to pay ten rubles. State and municipal structures issue such information free of charge.
Renewal
- For re-issuance of a document confirming the availability of a license.
If any change in the name of a legal entity has occurred, its transformation or documents confirming the issuance of a license have been lost, the licensee must submit an application no later than fifteen days later. Re-registration is carried out over a period of ten days with a payment of one hundred rubles.
Who sets the size?
The specificity of the law is that it establishes certain amounts of local license fees. The legislation in force before that calculated the amount of these payments in the maximum number of minimum wages, indicating that a specific amount should be stipulated in the provisions of the Government of the Russian Federation on the procedure for licensing certain types of activities. It is specified that the latter are approved by the Government of the Russian Federation.
They carry out licensing either by the federal bodies of the executive branch of government, or by the same bodies at the level of constituent entities of the Russian Federation.
The specifics of certain types of licensing fees.
Where is the license fee paid?
Municipal executive bodies are not vested with the Law with the right to license any types of activities. But in some cases, they can produce licensing, for example, related to the sale of alcoholic beverages at retail, educational activities, etc. There is a list of certain types of activities that are not affected by the provisions of this Law:
- credit organizations;
- protection of state secrets;
- exchange activities;
- turnover and production of alcoholic beverages, ethyl alcohol, etc .;
- customs business;
- activities of notaries;
- insurance area;
- educational activities;
- activities of professionals in the securities market.
These types of activities and the procedure for their licensing, the size of payment of fees and other payments are determined by special regulations. So, clause 7 of article 33 of the Federal Law of 13.01.1996, “On Amendments and Additions to the Law of the Russian Federation“ On Education ”, states that the issuance of a license for the right to conduct activities in the field of education is carried out by a state government body in this area or municipal if it has the appropriate authority.
The Federal Law of November 22, 1995 divides the types of activities in the field of production and turnover of alcoholic products into those licensed by the federal executive bodies or the relevant bodies of the constituent entities of the Russian Federation.In this case, the totality of fees is transferred to the budget that contains the licensing authority. In this case, the payers are those organizations that have applied for such a license. The size of the license fee is specified depending on what type of activity a person is engaged in with alcohol-containing products.
Alcohol license
So, spill, sale, storage of alcohol - five hundred minimum wages, or minimum wage; export of these products - one hundred minimum wages; import, wholesale sales - from one thousand to fifteen thousand minimum wages. Payments of this fee are made every year. The applicant must pay it before submitting the application. If the licensing authority decides to issue a license, then the fee is paid for the first year of its validity. If the license was refused, then if the fee was paid, it is returned, excluding the costs of considering the application (three minimum wages). Applicants and licensees must be checked every year for the presence of the required conditions for the implementation of this type of activity. For this, a fee will be charged that will cover the money spent, but the amount should be no more than fifty minimum wages. If a license needs to be reissued or a new one issued instead of the lost one, then the fee is equal to the size of the fee for the new license. If a license that has been suspended is renewed, no fee is required. There are also licensing fees for weapons.
Education License
Let's analyze another example - licensing of educational activities. It is carried out by the Ministry of Education, government bodies that manage the education of constituent entities of the Russian Federation and municipal authorities, if they have the appropriate authority. The condition under which a license is granted, in this case, is the payment by the applicant of the costs of the licensing body for the examination and production of the license form. The purpose of the examination is to establish whether the conditions of the educational process proposed by the license applicant comply with sanitary and hygienic standards, requirements of building rules, etc. The amount of expenses depends on how much was spent on payments to persons conducting the examination as members of the expert commission, on their business trips, preparation of the form and other expenses and expenses that are established at the legislative level.
The licensing fee for issuing a license, we reviewed.
Distribution of fees to the budget
It is worth noting that the payment of the license fee goes to the appropriate budget, which is determined by which body of the executive branch of government (municipal, regional or federal) produces licensing. In addition, another distribution of funds is possible. For example, payments for licensing persons engaged in notarial activities go to the municipal budget in accordance with the place of work of a notary, although this type is licensed by the judicial authorities of the constituent entities of the Russian Federation. In general, the very nature of licensing fees is rather controversially reflected in the legislation. All of them must be mandatory payments that are included in the tax system of the Russian Federation, however, the relevant articles of the Tax Code are not yet valid. In fact, in the system of fees of the Russian Federation only some royalties are included. It is also worth noting that the latter can be levied only for those types of activities that are on the list to be licensed.
Weapon License Fee
A receipt for payment can be taken in the Department of Licensing and Permitting (FRA) at the Department of Internal Affairs at the place of residence.
The license and permission will be issued after payment of the fee at the rate established by law. For a civilian, such a fee will not be higher than the minimum wage.