To carry out any significant actions in state bodies, it is necessary to pay a fee. There are times when the money deposited in the treasury needs to be returned.
Amount
State duty, according to the definition of tax legislation, is the amount paid once upon completion of certain legally significant actions.
In some cases, it is fixed and does not depend on external circumstances. When applying, for example, to a court, the fee can be either constant (a claim for the deprivation of parental rights) or a floating amount (property claims or for a refund).
Situations when a state duty can be refunded are different, starting from transferring the amount for a service that a citizen did not apply for, and ending with court costs.
Duty to state authorities
When applying to any authorities for receiving a service, a citizen must pay a fixed amount in advance. The receipt and other necessary documents are submitted by the applicant to the organization to which the examination is planned.
For example, a state duty on a passport is paid through a bank branch in favor of the migration service, to obtain a driver’s license a citizen pays a certain amount of money in favor of the traffic police.
The law does not provide any benefits for these payments - payment must be made by any person who applies for the service to the authority.
Court payments
A completely different way to fill out a receipt for payment state fees to the courts any jurisdiction. In this case, the money is paid in favor of the tax service, since the court has a different payment system, unlike other state institutions. Regarding the fee to the court in the Tax Code of the Russian Federation there are conditions and benefits.
The amount can be paid both before the filing of the documents, and after the consideration of the case on the merits according to the special application of the plaintiff - a request.
There is also a category of people who can take advantage of the state duty benefits. Citizens, in cases specified by law, either pay only part of the amount or are completely exempted from payment.
Government Returns
As noted earlier, in any institution, except the courts, it is necessary to pay a fee before filing the documents. At the same time, a citizen cannot know for sure whether he will receive the required service.
So, in a situation with a foreign passport, a person may be denied extradition. There can be various reasons: from a lack of documents to personal restrictions prescribed by law.
In such cases, if there is a motivated written refusal, a refund is not possible.
When a citizen independently refuses the service, before applying to the appropriate authority, he has the right to return the amount paid. An application for the return of the paid state duty is written in the name of the head of the service.
Money is transferred within a month to the account indicated in the document.
Return from court
In order to return the money paid in favor of the judiciary, it is necessary to rely on the following grounds giving the right to write a statement on the return of state duty:
- The amount was paid before the filing of the claim.
- The case was not considered, as the plaintiff refused the stated requirements before the proceedings or at the preliminary hearing.
- The claim was returned to the applicant on the grounds indicated in article 135 Code of Civil Procedure of the Russian Federation:
- the pre-trial settlement opportunity was not used,
- lawsuit filed by an incompetent citizen,
- in court proceedings there is already a lawsuit on the same issue,
- the case is not subject to this authority,
- the procedure for filing a claim has been violated.
With regard to the return of the claim, the judge makes a determination, which indicates violations and, if possible, the need to eliminate them.
State duty is not refunded when a lawsuit is returned on this basis, since it is assumed that the applicant will comply with the court’s instructions and the case will be examined.
Where to declare
A document giving the right to return the money is submitted to the authority in whose favor the amount was paid. Organizations such as the FMS, Rospatent and others have their own account, to which money is received. The application is written in the name of the head of a particular service. The sample document and the return procedure are similar to the case when the state duty on the passport is returned. The funds are transferred by the Treasury.
In order to get back the money contributed in favor of the court, you must write a tax application for the return of state duty at the location of the justice authority.
The timing
In order to return the excessively paid amount or in full, you can contact the appropriate authority within three years from the date of the grounds for the return.
The body or official reviews the document and makes a decision on the transfer of money. It is also necessary to know that in court this moment can be decided immediately by the determination of the fact of consideration of the case, if there are reasons.
Documents
Refund of state duty on the application is made on the basis of payment documents with mandatory marks of the bank or other financial institution on the payment. To transfer the full amount, the original receipt is required; for a partial refund, copies of bank documents with a payment mark are sufficient.
A decision and a court ruling, if any, must be attached to the application and payment document.
Features
Often, citizens, turning to state bodies, do not know that they are entitled to a tax exemption or are completely exempted from payment. A person pays money to the budget, receives a service or a court decision on a lawsuit, and only after some time he finds out that he might not have to pay.
Within three years, a person who has, at the time the amount is paid to the budget, a reason for the exemption, must write a statement on the return of the state duty.
Documents confirming the status, the citizen is not required to provide. The body to which the application is submitted must itself seek the necessary certificates for making a decision.
Use of unclaimed state duty
A situation may arise when a non-received service or a document may be required by a citizen again within three years. If a person has not written an application for a state duty refund, he can reuse this amount.
When submitting a document to a state body in this case, an additional application is written to offset the previously paid state duty. As for the return, the originals of payment documents are required if the payment already made matches the amount requested at the moment.
In the event that the mandatory payment on the date of receipt of the service has increased, a citizen can write a document to offset a part of the state fee. Then, along with the application, only a copy of the payment order is submitted.
The decision of any authorities, which contains the basis for the refusal to provide the service and, accordingly, for the return of state duty, as well as the court decision on the transfer of funds to the applicant, is attached to all other documents.
References
When a citizen applies to a body other than a court for a refund of state duty, officials have information about whether or not the person has received the required.
If an individual or legal entity has paid the state fee to the court, but has not filed a lawsuit, a refund is required.At the same time, in addition to the application for transfer and the payment document, the tax inspection provides a certificate on the return of the state duty from the court stating that this statement of claim was not submitted and was not accepted for production.
An application for a certificate is sent to the registry of the court. A potential claim document can also be attached here.
Such a certificate can be obtained even if the case was considered. Then it indicates the basis of the return and the amount.
When refund of state duty impossible
As in the case of a passport, when applying to state bodies, a citizen may be refused a service.
For this, the organization must have appropriate grounds, which are provided for by applicable law.
Refund of the amount paid in advance by the legal or natural person in such cases is not possible. The body is obliged to provide a written refusal to provide the service, which will detail the reasons for this.
The decision of the organization can be argued in court. A court order issued in favor of a citizen gives him the right to return the state fee or the opportunity to receive the necessary service.
For entrepreneurs
Legal entities or individual entrepreneurs pay a state duty from their own funds, that is, from income. Thus, if there were reasons for the return of state duty and the amount was returned to the organization’s account, it should be included in the tax base.
Accordingly, in this case, the returned amount is considered the income of the legal entity.
The procedure for returning state fees and grounds for organizations is the same as for individuals.
Refusal to return
As you can see, any citizen who contributed money to the budget, but did not use the services, has the right to return the funds back. This provision is enshrined in the tax code, as well as in the procedural codes of the Russian Federation. An unlawful refusal to return a state duty or to set off unclaimed sums during the treatment that has taken place can be appealed in court.
Budgetary obligations
If an organization or tax inspectorate has received an application from a legal entity or individual to refund the amount paid, if there are documents and grounds for implementing this procedure, the funds will be transferred within 30 days.
In the event that the institution authorized to refund the duty does not fulfill the obligation to transfer funds to the applicant on time, interest will be charged on the non-refundable amount.
All money, together with additional charges, is returned to the citizen to the account indicated in the application.
