Return of state duty from tax: all the nuances of procedure

When you carry out certain legally effective actions, you have probably faced at least once with such a phenomenon as payment of state duty. The Tax Code of the Russian Federation lists all situations when payment of such a fee is required. In general, money will have to be paid whenever you need a service from the state. An example is the appeal to the court.

However, there are also situations where money can be returned to you. All of them are also listed in the Tax Code. On how to make a tax refund from the tax, we'll talk in this article.

To whom to write

The general procedure for dealing with the amount of state duty tells us that you need to write a statement of return where you applied for the service. To this appeal, you must attach the original document that fixes the fact of payment of the fee by you. The original is mandatory in the event that you are applying for a full refund. In case of partial refund, a copy of the payment is sufficient.

Have you paid too much and are sure that you are entitled to a refund of the state duty? In which tax to apply, depends on which region the authority that provided the service to you belongs to. This means that you will not be able to apply in your city if you applied to a notary in a neighboring area.

Exceptions

As in any other rule, there are exceptions. These include:

• Courts of general jurisdiction;
• The Constitutional Court of the Russian Federation;
• World, arbitration court.

In any of these bodies you apply for a refund of the amount of overpaid state duty, the application will have to be submitted to the fiscal body at the location of the court. At the same time, except for the copy / original payment, you need to stock up the definition, decision or certificate of the court to confirm the grounds for refund. Once again, we note that the application must be written to that tax authority, where the court handles its reports, and not to where you report yourself.

When the state fee can be returned

The state fee (duty) can be refunded in full or in part in such situations:

• When it is paid in the amount slightly higher than it is necessary (Chapter 25.3 of the Tax Code of the Russian Federation);
• When the complaint, application / appeal was returned to the submitter or left without consideration;
• In case of refusal to conduct a notarial act.

There is another option when the state duty is not returned to the payer, and can be credited with a second suit or other legal action. To offset the amount you need to attach a receipt for payment.

The return of the state duty from taxation is also carried out in the event that the judicial proceedings on the claim were terminated, or the appeal was left without consideration. In the event that the parties conclude a voluntary settlement agreement before the arbitration is decided, the amount of the fee may be refunded in part, at a rate of 50%. If the parties have come to an agreement already during the execution of the judicial act, the duty is not subject to return. Half of the amount can be returned in the case when a citizen voluntarily refuses to register his right to real estate.

The return of the state tax from the tax can also be made in such cases:

• The person who paid the state fee refused to perform the legal action until the moment it was initiated. For example, to travel abroad, you need a passport. You paid the fee, but the trip broke, and the passport to do you changed your mind.
• The person who paid the fee was denied the documents to refugees.
• A refusal was received to obtain a passport for departure / entry from / in Russia.

Cases when it will not be returned

However, you need to know that the return of the erroneously paid state duty tax is not always made. There are several actions for which no refund is provided even if they were not committed:

• Refusal of state registration of marriage;
• Making any number of corrections (changes) in the registrar's papers;
• Registration of a name change;
• The defendant's voluntary execution of the claims before the start of the trial;
• When the registration of rights, encumbrances (restrictions) on real estate was denied;
• The payment was made for the services of the state services portal, which turned out to be unnecessary.

Order of compensation

In accordance with the effect of paragraph 3 of Article 333.40 of the Tax Code of Russia, there is a certain procedure for the return of the state duty from the tax. First of all, you need to write an appropriate appeal to the tax at the place of execution of the action that presupposes the payment of the fee. Such a statement can be submitted within three years from the day of collection (payment) of extra money.

The following documents should be attached to the appeal:

• Payment (receipt) with a "live" bank note, confirming the fact of payment;
• A copy of the receipt if you are only claiming half the amount;
• Certificate from the court (definition, decision), which is the motive for the return.

As mentioned above, the state can not only return the state duty from the tax on the court decision, but also offset it against the future service. The list of documents remains unchanged. Only the form of the application changes a little.

What data should the statement contain?

There are some differences in the list of data that must be contained in the application of individuals and legal entities.

For legal entities:

• Abbreviated and firm (official) name of the enterprise;
• The actual and legal address of the firm, if the data is not the same;
• The exact amount in figures and letters (in words) in rubles and kopecks;
• Bank requisites of the firm;
• Motives for which a return is required;
• The signature of the director and the seal of the enterprise.

If an individual claims to return a fee:

• Name, patronymic and surname of the applicant;
• His home address and passport details;
• The account number of the individual payer and bank details;
• Motivation for refunds;
• The amount of compensation (exact) in words and figures (with kopecks);
• Signature physical persons.

The sample for writing is located a little lower, and you can download the application form for tax refund to the tax on the relevant resources.

We issue the application correctly

Since the form of filing any application is more or less the same and in the near future is unlikely to change, the following instructions may be useful to you not only in this situation.

First of all, you need to designate the addressee. To do this, in the upper right corner, the "cap", we write to whom this paper is intended. For example, "Notary Ivanov II" or "In the Tax Service . " The addressee depends on what you paid for exactly.

There you also need to specify your own data.

The document "Application for the return of state duty" is written a little lower, in the center of the sheet.

First of all, you need to specify the motives for which you think money should be returned to you. Exact statements can be read in the Tax Code (Article 333.40, paragraph 1).

There is no point in writing too much and long. In the appeal it is necessary to indicate the very essence of your request. For this, only a couple of sentences are enough.

In the text we indicate the exact amount for which you are applying for a refund. It may look like this: "I ask you to consider the question of the possibility of returning 398 (three hundred ninety eight) rubles of state duty, erroneously paid by me ..."

Also it is necessary to explain as precisely as possible exactly which service you paid the state board for. This will make it possible to carry out a quick check and make a corresponding decision. The description should contain the following facts:

• The money was paid;
• The service is not rendered;
• The amount of the fee is refundable in accordance with the law.

Also, you need to enter the exact date when you applied for the service. Now you need to list all the documents that you are going to attach to the application, put the number, the signature. You can write, for example, like this: "Receipt for payment of state duty in the amount of XXX rubles is attached."

That's all, the statement is ready. Be sure to compile the appeal in duplicate. Invite the employee who takes the paper to put the number of the incoming document on one of them. An application with a mark (incoming number) should be retained as proof of the fact that you submitted it.

Example

To ensure that you do not have any questions left, let's draft an application for a refund of the state tax from the tax. It can look something like this:

Intraregional Federal Tax Service of Russia No. 8 for Ivanovo region

FULL NAME.

From Name

Residing and registered at: ....

Application for reimbursement of excessively collected (paid) state duty

July 8, 2015, the town's city court (name of the settlement) decided to reimburse (return) an excessively collected state duty in the amount of 705 (seven hundred and five) rubles.

Based on the aforementioned decision of the City Court on September 14, 2016, a determination was issued for the return of the state duty in the amount of 705 (seven hundred and five) rubles from the federal budget, made under paragraph 44 of May 7, 2015. When filing a statement of claim.

KBK 16210903010120102310

OKATO 15273804080

According to Art. 333.40 of the Tax Code of Russia, reimbursement of the state duty is held on applications submitted to the fiscal body for 3 years from the date of payment of the above amount.

Based on the above, based on the action of Article 333.40 of the Tax Code, I ask:

To pay back the full amount of the state duty in the amount of 705 (seven hundred and five) rubles paid from the federal budget under paragraph 44 of May 7, 2015. When applying to the court.

Surname, first name, patronymic, signature, number.

Timing

By law, excessively paid funds can be returned within three years from the date of their payment. If you deal with this issue later, nothing will come of it. But the deadline for the return of the state duty from the tax is much less. It is only one month from the date of application. If after 30/31 days you do not receive your money, the court may impose a fine. It will be paid to you by the tax office for late payment.