Every action that requires legal approval of legality in any country in the world is carried out only after paying a special tax, which is called the state duty. The types and sizes of this payment are regulated by law.
Back in the medieval period, it was customary to charge money for travel on bridges and roads that were located in the zone of individual states and belonged to different feudal estates, cities or regions. Such payments were called duties. They were also paid to prove the legality of ownership of land or other property and when filing lawsuits with the courts. In the article, we consider the concept and types of state duty in Russia, as well as the existing benefits for its payment.
The concept
In the Russian Federation, payment of state duty is regulated by the tax code and is described in detail in article No. 25.3, which is called the “State Duty”. The wording of this type of taxation states that a duty paid according to the law is the collection of money from legal organizations, individuals, individual entrepreneurs or companies without forming a legal entity when they apply to different bodies with the authority to carry out legal actions. These include:
- State organizations.
- Local government officials.
- Local government enterprises.
In other words, these are the police, courts, notaries, registry offices and other responsible financial enterprises.
When charged
Cash in the Russian Federation is paid for the following types of state duties:
- When applying to the courts of general jurisdiction.
- If necessary, appeal to the justice of the peace with a request to consider the case.
- When registering a marriage.
- At registration of any legal documents.
- At registration of papers and registration of legal entities.
- When filing a claim with the constitutional court.
- Upon receipt of the right to withdraw citizenship or citizenship.
- When entering and leaving the country.
- For the entry into legal force of wills, powers of attorney and contracts.
The issuance by authorized bodies of duplicates and documents is an act of legal significance. Therefore, upon receipt of them, payment of the state tax is also necessary. An exception is the issuance of copies of such documents. When ordering copies, nothing is required to pay.
Differences
All types of state duties, as well as other taxes stipulated by the legislation of the Russian Federation, are a necessary type of contribution of funds to the state budget. The state duty is subject to the same conditions as other types of fees. They differ only in the targeted nature of the transfers.
Since any type of state duty is considered a federal gathering of organizations and citizens, its payment is mandatory on the territory of any region of the Russian Federation. The size of payments is formed in accordance with the articles of the budget code: No. 50; 56; 61; 611; 612. All funds received from the state duty are transferred to the local or federal budget, as well as to the treasury of federal entities.
Payment Features
All types of state fees in civil proceedings must be paid by organizations or individuals, regardless of nationality and citizenship. Enterprises, as well as citizens of other states, are not exempted from this payment. Payment of state duty occurs if:
- There is a need to carry out an action of a legal nature, indicated in article 25.3 of the tax code of the Russian Federation.
- A citizen or organization is summoned to a justice of the peace, to an arbitration court or court of general jurisdiction as a defendant. If the decision is made in favor of the plaintiff, then he is exempt from paying tax, and the defendant is obliged to pay it independently in full.
If several people apply to the responsible legal entity at the same time with a request to perform a legal action, the total amount of the state fee is paid by them in equal parts. If there is a payer among them who has any privileges or is exempt from paying state duty, the amount of payment is reduced by the amount allotted to this person. The rest of the fee is paid by payers who do not have benefits.
Kinds
The code describes the exact list of objects for which a state fee is required. In total, there are 230 types of legal actions for which tax is to be paid.
All of them can be divided by nature into four groups. These include:
- Court fees. They include petitions, inquiries and complaints that are considered by the constitutional court. As well as claims and complaints forwarded to arbitration courts. The type of state duty is paid by foreign persons, citizens of the Russian Federation, stateless persons and legal entities.
- Notary fee. Includes all types of legal activities and actions assigned to notaries.
- Registration type of payment of state duty. This includes various forms of registration: acts of civil status, programs, databases for computers, legal entities, entrepreneurial activities and organizations without a legal entity.
- Administrative fee. Obtaining papers for leaving the country, removing citizenship or entering the country and obtaining citizenship. This type of state duty can be challenged by decision of the federal administration in the event that an error is made in the received paper by the official representative who executed this document.
Dimensions
The amount of the fee is calculated depending on the price of the legal service itself or the cost set for the submitted statement of claim. The time during which the payment of the duty is to be paid is not indicated in the tax code.
The adopted payment procedure provides for the full payment of this fee until the legal action is completed. The law makes certain exceptions to this practice. The first option provides for the possibility of payment immediately after the completion of the legal action. The second option stipulates specific dates on which the type of state duty in the civil process must be paid, these are:
- Ten days from the beginning of the entry into force of the decision adopted by the court. Such actions are applied in case of compulsory state duty on the defendant, when deciding in favor of the plaintiff.
- Until March 31 of the following year after the date of the decision and its entry into force. Such a payment period is set when the judicial authorities apply for annual confirmation of registration.
State Duty Rates
The Tax Code provides for individual amounts for state fees. They depend on the legal nature and significance of the document or transaction and on the status of the authorities. The following forms for determining tax rates are available:
- Fixed.
- Mixed.
- Ad valorem.
Most often, fixed rates of state duty are used. If mixed or ad valorem collection values are assigned, proportional or progressive rates apply.
A proportional value is applied to securities on property and depends on the degree of relationship. A progressive type of state duty involves an increase in the tax rate depending on the increase in the price of the base subject to taxation.
When assigning a progressive value, the minimum and maximum amounts are separately specified.The amount of tax may also depend on the size of the paper document. In this case, the pages are counted and each of them is certified.
What are the benefits of paying state duty
The legislation on taxation of state duties in force on the territory of the Russian Federation provides for more than ninety types of benefits. This is specified in Articles 333.35 and 333. 39. Their use takes into account the legal significance of the action taken and the social category of the payer. Only the privileges stipulated by law can be applied, executive organizations are not entitled to make additional amendments.
Types of benefits are divided into the following categories:
- Conditional. For example, the heir must live together with the testator until his death.
- Unconditional.
- Partial, apply to people with disabilities and depending on the disabled group can reach 50%.
- Complete.
Who does not pay
Currently, enterprises that are financed from the federal budget are completely exempted from paying state duties — these are organizations in the field of art and culture. Also, the tax is not levied on the following categories of citizens:
- Participants and invalids of the Great Patriotic War.
- Heroes of the Soviet Union.
- Cavaliers who own a complete set of orders of glory.
- Heroes of Russia.
Also, some types of state duties in Russia are not levied on the plaintiff in the following claims:
- Cases of labor violations (untimely payment of a certificate of incapacity for work, non-payment of salaries, delayed payment for vacation).
- Persons representing the rights of persons with disabilities (they may be both defendants and plaintiffs).
- Claims for the recovery of benefits from public organizations and individuals on the writ of execution.
- Disabled people of the first and second groups, who act only as plaintiffs.
How to pay
State duty is paid where legal action is taken. You can pay tax in cash or pay by bank transfer. In the second case, you need to present a payment guarantee with the seal of the bank or a mark of another authorized organization located in the agreed area, including enterprises making payments by electronic payments, about the payment made.
In the case of payment in cash, a receipt for the payment of state duty is issued, issued in a special form. The cashier of the organization or the official accepting the payment is fully responsible for the correct execution of the receipt and for its compliance with existing requirements.
If it turns out that the tax has been paid in a larger amount than prescribed by law, there is a special procedure for the return of money. For example, the amount of the fee paid is returned partially or fully in the following situations:
- Recovery of an amount exceeding the rate prescribed by law.
- Refusal of a notary's office or executive bodies in accepting an application and performing legal actions. In this case, a refund of all money paid is made or it will be credited the next time you contact the organization. But only on condition that less than 3 years have passed and the tax receipt issued last time is intact.
- When deciding on the termination of judicial proceedings or if the application was not considered for other reasons beyond the control of the claimant.
If during the consideration of the claim in the arbitration court the parties come to a general agreement and ask to terminate the judicial proceedings, the plaintiff shall be returned half of the amount of the payment paid.
Non refundable
In some cases, tax is not refundable. Typically, this occurs in the following cases:
- When paying the state fee of judicial costs, in case of the voluntary consent of the defendant to satisfy all the requirements of the plaintiff.
- If you did not need to amend it when drawing up a legal paper.
- In case of refusal of state registration.
- If the company refused to register property rights in the form of real or movable property.
Return
The return of excess paid funds is made on the basis of an application from a citizen or organization that paid the indicated amount. When making a decision on the return of the entire payment, it is necessary to provide the original payment receipts. If the refund is made in fifty percent amount, copies of payment documents are shown
The accuracy of state duty accruals is checked by the tax authorities of this region.
KSGU
Existing legislation requires municipal (state) enterprises when sorting out financial statements to sort out all the spending of budget money by type of expense code. The state duty on KOSGU (classification of operations of the general government sector) since 2018 belongs to CWR 852 and complies with KOSGU 291 "Taxes, duties and fees".