State duty is a fee levied on individuals when they apply to government bodies, organs local government, other organs and (or) to officials for the performance of legally significant actions in relation to these persons, with the exception of actions performed by consular offices of the Russian Federation. At the same time, the issuance of documents (their copies, duplicates) is also equated to legally significant actions.

Payers– organizations and individuals who: 1) apply to authorized entities to perform legally significant actions; 2) act as defendants in courts general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

Procedure and terms of payment. The Tax Code provides for the payment of state fees in the following cases: 1) when applying to the Constitutional Court of the Russian Federation, courts of general jurisdiction, arbitration courts or magistrates - before filing a request, petition, application, statement of claim, complaints; 2) individuals - within 10 days from the date the court decision entered into legal force; 3) when applying for notarial acts - before performing notarial acts; 4) when applying for the issuance of documents (their copies, duplicates) - before the issuance of documents (their copies, duplicates); 5) when applying for other legally significant actions - before submitting applications and (or) other documents.

By general rule The state duty is paid by the payer himself. State duty amounts: 1) in firmly fixed amounts (for example, when filing a statement of claim with the arbitration court in disputes regarding the invalidation of transactions, a state fee is charged in the amount of 2000 rubles); 2) in percentage terms (for example, 4% of the claim price, but not less than 500 rubles; 3) in a combined form (for example, 2,000 rubles plus 3% of the amount exceeding 50,000 rubles).

Privileges. Some categories of payers are exempt from paying state fees: 1) courts of general jurisdiction, arbitration courts and magistrates - when sending (submitting) requests to the Constitutional Court of the Russian Federation and to the constitutional (statutory) courts of constituent entities of the Russian Federation; 2) state and municipal museums, archives, libraries and other state and municipal repositories of cultural property - for the right to temporarily export cultural property located in their funds for permanent storage; 3) individuals – Heroes Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, participants and disabled people of the Second World War - in cases considered in courts of general jurisdiction, by magistrates, in the Constitutional Court of the Russian Federation when applying to bodies and (or) officials performing notarial acts, and to bodies carrying out state registration acts of civil status, etc.

The Tax Code of the Russian Federation provides for exemption from paying state fees when applying to courts of general jurisdiction, arbitration courts, the Constitutional Court of the Russian Federation and constitutional courts of constituent entities of the Russian Federation, and magistrates.

54. Transport tax

Transport tax applies to regional taxes, is put into effect by the laws of the constituent entities of the Russian Federation and is obligatory for payment in the territory of the corresponding region. Regional legislative (representative) bodies determine the tax rate within the limits established by the Tax Code, the procedure and timing of its payment, the reporting form for this tax, as well as tax benefits and reasons for their use.

Taxpayers Persons on whom vehicles are registered that are recognized as an object of taxation are recognized.

Object of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed) vessels and other watercraft and air vehicles.

Are not an object taxation: rowing boats, motor boats with an engine power not exceeding 5 hp; passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 hp, received (purchased) through authorities social protection population; fishing sea and river vessels; passenger and cargo sea, river and aircraft owned by organizations whose main activity is passenger and cargo transportation; tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock tankers) registered to agricultural producers and used for the production of agricultural products; planes and helicopters of air ambulance and medical services, etc.

The tax base: 1) regarding Vehicle having engines - as the vehicle engine power in horsepower; 2) in relation to non-self-propelled (towed) water vehicles for which gross tonnage is determined - as gross tonnage in registered tons; 3) in relation to other water and air vehicles - as a unit of vehicle.

Tax period The calendar year is recognized.

Tax rates are established in a firmly fixed amount - depending on the engine power or gross capacity of vehicles, category of vehicles per one horsepower engine power of the vehicle, one registered ton of the vehicle or unit of the vehicle.

Tax calculation procedure. Organizations calculate the tax amount independently. The amount of tax payable by individuals is calculated by tax authorities on the basis of information provided by the authorities carrying out state registration of vehicles. The tax amount is calculated for each vehicle as the product tax base and tax rate. Payment transport tax carried out by taxpayers at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

57. Organizational property tax

The property tax of organizations refers to regional taxes, is established by the Tax Code and regional laws, is put into effect in accordance with the laws of the constituent entities of the Russian Federation and, from the moment of entry into force, is obligatory for payment in the territory of the corresponding constituent entity of the Russian Federation.

Taxpayers are Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory, continental shelf or in the exclusive economic zone RF.

Object of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal or trust management contributed to the joint activity), accounted for on the balance sheet as fixed assets in accordance with in accordance with the established procedure accounting.

The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is movable and immovable property related to fixed assets. The object of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices is recognized as real estate located on the territory of the Russian Federation and owned by them.

The tax base– the average annual value of property recognized as an object of taxation is determined by taxpayers independently.

Tax period The calendar year is recognized. The reporting periods are the first quarter, six months and nine months of the calendar year.

Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

Tax benefits. The following are exempt from taxation: organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to property used to carry out the functions assigned to them; religious organizations - in relation to property used by them to carry out religious activities; organizations - in relation to objects recognized as historical and cultural monuments federal significance property of bar associations, law bureaus and legal advice and etc.

Procedure for calculation and payment. The tax amount is calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period. Tax and advance payments of tax are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

59. Land tax.

Land tax applies to local taxes. It is established by the Tax Code and regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to be in force in accordance with the Tax Code and regulatory legal acts of the representative bodies of municipal entities and is obligatory for payment on the territories of these municipalities. A similar procedure for establishing and introducing taxes is in effect in the federal cities of Moscow and St. Petersburg.

Taxpayers– organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Object of taxation: land plots located within the municipality on whose territory a land tax has been introduced.

Not recognized as an object of taxation land plots: 1) withdrawn from circulation; 2) limited in turnover in accordance with the law, who are especially occupied valuable objects cultural heritage peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage; 3) limited in circulation in accordance with the law, provided to ensure defense, security and customs needs, etc.

The tax base determined as cadastral value land plots recognized as an object of taxation.

Organizations and individual entrepreneurs determine the tax base independently on the basis of information from the state land cadastre about each land plot owned by them by right of ownership or by the right of permanent (perpetual) use.

The tax base for each individual who is not an individual entrepreneur is determined by the tax authorities based on the information submitted to tax authorities bodies carrying out maintenance of the state land cadastre, bodies carrying out registration of rights to real estate and transactions with it, and bodies of municipalities.

Tax period The calendar year is recognized. Reporting periods for organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of the calendar year.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) and cannot exceed: 1) 0.3% in relation to land plots: classified as agricultural lands or lands within agricultural use zones in settlements and used for agricultural production; busy housing stock and objects engineering infrastructure housing and communal complex or provided for housing construction; provided for personal subsidiary farming, gardening; 2) 1.5% for other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) permitted use land plot.

Tax benefits. The following are exempt from taxation: organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions; organizations - in relation to land plots occupied by state highways common use; organizations - in relation to land plots directly occupied by mobilization facilities and (or) mobilization capacities, mothballed and (or) not used in production, etc.

Tax deductions. The tax base is reduced by a tax-free amount of RUB 10,000. per taxpayer in the territory of one municipality in relation to a land plot owned, permanent (perpetual) use or lifetime inheritable possession of the following categories of taxpayers: 1) Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory; 2) disabled people who have the third degree of limitation of the ability to work, as well as persons who have I and II groups of disability established before January 1, 2004 without issuing a conclusion on the degree of limitation of the ability to work; 3) disabled people since childhood; 4) veterans and disabled people of the Second World War, etc.

Procedure for calculating tax and advance payments. The tax amount is calculated at the end of the tax period as the corresponding tax rate percentage of the tax base. Organizations calculate the amount of tax and advance payments independently. Individual entrepreneurs calculate the amount of tax and advance payments independently in relation to land plots used by them in business activities. The amount of tax and advance tax payments paid by individuals is calculated by the tax authorities.

Land tax and advance payments are subject to payment by taxpayers in the manner and within the time limits established by legal acts of representative bodies of municipalities (laws of Moscow and St. Petersburg).

Government duty- amounts of money collected by specially authorized institutions (court, notary offices, police, registry offices, authorities financial system etc.) for performing actions in the interests of organizations and individuals and issuing documents of legal significance (consideration of claims, complaints, certification of contracts, wills and powers of attorney, registration of acts of civil status, state registration of a legal entity, prospectus valuable papers etc.).

A modern conditions collection of state fees is regulated by Chapter 25.3 Tax Code Russia and is defined as a fee levied on organizations and individuals when applying to state bodies, local governments, other bodies and (or) officials who are authorized in accordance with legislative acts Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local government bodies, for the performance of legally significant actions in relation to these persons provided for by the Tax Code, with the exception of actions performed by consular offices of the Russian Federation. In this case, the issuance of documents (their duplicates) is equated to legally significant actions, and the issuance of copies of documents is not recognized as such.

State duty is included in the Russian tax system, so it can be considered a type tax payments. The similarity with taxes lies in the obligatory payment to the budget, in the extension to it general conditions establishments involving the determination of the payer and all six elements of taxation listed in Art. 17 Tax Code. The difference between state duties and taxes is that they are targeted and reimbursable.

Being a federal tax, state duty is obligatory for payment throughout Russia. Amounts of duties according to Articles 50, 56, 61,611 and 612 Budget Code, are credited at the rate of 100% to income, and.

State duty payers

State duty payers are: organizations, including foreign ones, and individuals(citizens of Russia, Foreign citizens and stateless persons) if they:

• apply for the performance of legally significant actions provided for in Chapter 25.3 of the Tax Code;
• act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

If several payers who are not entitled to benefits apply to perform a legally significant action at the same time, the state duty is paid by the payers in equal shares. If among the persons who simultaneously applied for the commission of a legally significant action there are persons exempt from paying the state duty, the amount of the latter is reduced in proportion to the number of persons exempt from paying it. The remaining amount of the state duty is paid by persons who are not exempt from paying it.

The object of the state duty is the services of state bodies, local governments, other authorized bodies and officials. The Tax Code establishes a closed list of objects for collecting duties, consisting of 230 types of legally significant actions that can be combined into four groups (Table 20).

Characteristics of state duties. Table 20

Type of duty	Object of taxation
Judicial	Requests, petitions and complaints submitted to the Constitutional Court (5 types, Art. 33323) Claims and other statements and complaints filed with arbitration courts (13 types, Art. 33321) Claims and other statements and complaints filed with courts of general jurisdiction and magistrates (14 types, Art. 33319)
Notary	Notarial actions (26 types, Art. 33324)
Registration	State registration of acts of civil status (7 types, Art. 33326) State registration of a computer program, database and integrated circuit topology (7 types, Art. 33330) State registration of legal entities, individuals entrepreneurs and other state registration (126 types, Art. 33333)
Administrative	Issuance of documents related to the acquisition (renunciation) of citizenship, entry (exit) from Russia (26 types, Art. 33328) Implementation of federal assay supervision (6 types, Art. 33331)

From December 29, 2010, the fee is not charged if changes are made to the issued document aimed at correcting errors made by the body or official that issued the document when performing a legally significant action.

Tax base The state fee is either the service itself for performing a legally significant action, or the price of the claim.

Taxable period, defined by Art. 55, in relation to the state duty, as a rule, is absent, which is explained by the deadlines for its payment established by the Code.

Deadlines payment of the duty usually involves its payment in advance, i.e. before the commission of a legally significant action. However, there are two exceptions to this rule, when the duty is levied in a subsequent manner and when it can be said tax period, namely:

1. within ten days from the date of entry into legal force of the court decision, if organizations and individuals are defendants in the courts and the court decision is not made in their favor, and the plaintiff is exempt from paying state duty;
2. no later than March 31 of the year following the year of registration of the vessel in the Russian International Register of Ships or the last year in which such confirmation was made, in case of applying for annual confirmation of the vessel’s registration. The Tax Code establishes individual amounts (rates) of state duty depending on the bodies performing legally significant actions, as well as the nature of the transactions or documents issued. Both specific (fixed) and ad valorem, as well as mixed tax rates have been established. Specific (fixed) rates prevail, set in rubles. Among the ad valorem rates that make up mixed rates, there are both proportional and progressive rates.

The proportional duty on property documents can be differentiated depending on the degree of relationship. In a progressive state duty, the rate increases as the tax base increases (the amount in claims of a property nature, forming a complex progression).

The size of the proportional (progressive) state duty may be further limited by minimum and maximum limits. Sometimes the amount of the state duty additionally takes into account the unit of volume (page-by-page certification of documents). Since the object of state duty is 230 types of legally significant actions, we will give only some examples of state duty rates.

Tax benefits when paying state duty

For the payment of state duties to the budget, Chapter 25.3 of the Tax Code establishes about 90 benefits, which are set out in Articles 333.35 - 333.39 and which are classified both in terms of legally significant actions performed, and depending on the category of payers and forms of actions performed. At the same time, the authorities of the constituent entities of the Federation and municipalities are not given the right to establish additional benefits.

Benefits may be: conditional (living together with the testator on the day of death) and unconditional; partial (50% for disabled people of groups 1 and 2 for notarial acts) and full.

State bodies and organizations fully financed from the budget and cultural institutions are exempt from paying state duty. The following categories of individuals are exempt from paying all types of state duties: Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory; participants and disabled people of the Great Patriotic War.

Benefits are also established depending on the forms of actions performed. In particular, plaintiffs in claims for recovery are exempt from paying fees in cases considered in courts of general jurisdiction and by magistrates. wages (monetary allowance) and other requirements arising from labor relations, as well as claims for the recovery of benefits; public organizations disabled people acting as plaintiffs and defendants; The plaintiffs are disabled people of groups I and II.

Due to their large number, a complete presentation of all benefits is not possible within the framework of teaching aid, therefore, if necessary, you should refer to the sections 333.35 - 333.39 of the Internal Revenue Code mentioned above.

The state duty is paid at the place of commission of a legally significant action in cash or non-cash form. Cashless form payment is confirmed by a payment order marked by the bank or the relevant territorial authority Federal Treasury(another body that opens and maintains accounts), including one that makes payments in electronic form, about its performance. Cash form payment of the state duty is confirmed either by a receipt of the established form issued to the payer by the bank, or by a receipt issued to the payer by an official or the cash desk of the body to which the payment was made.

Article 333.40 of the Tax Code provides for the grounds and procedure for the return or offset of paid state duty. In particular, the paid duty must be returned to the payer in part or in full in the following cases:

• payment of state duty in larger size than is provided for in Chapter 25.3 of the Tax Code;
• return of an application, complaint or other appeal or refusal to accept it by the courts or refusal to perform notarial acts by authorized bodies and (or) officials. If the state duty is not returned, its amount is counted against the payment of the state duty when the claim is filed again, unless the three-year period has expired from the date of the previous decision and the original document on payment of the state duty is attached to the repeated claim;
• termination of proceedings in the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.

When concluding a settlement agreement before the arbitration court makes a decision, 50% of the amount of the state duty paid by him must be returned to the plaintiff. This provision does not apply if settlement agreement concluded in the process of executing a judicial act of an arbitration court.

The Tax Code also provides for certain cases when the paid state duty is not returned to the payer. In particular, the paid state fee is not subject to refund if the defendant voluntarily satisfies the plaintiff’s demands after the latter applies to the arbitration court and a ruling is made to accept the statement of claim for proceedings, as well as when the settlement agreement is approved by a court of general jurisdiction.

The state fee paid for the state registration of marriage, divorce, name change, corrections and changes in civil status records is also non-refundable if the state registration of the corresponding civil status act was not subsequently carried out or corrections were not made and changes in civil registration.

The state fee paid for state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with it is not refundable in the event of refusal of state registration. In the event of termination of the state registration of the right, restriction (encumbrance) of the right to real estate, a transaction with it, on the basis of relevant statements of the parties to the agreement, half of the paid state duty is returned. Refund of an overpaid or collected amount of state duty is made upon the payer’s application, which is submitted to the body (official) authorized to perform legally significant actions for which the state duty was paid (collected). If the state fee is refundable in full, original payment documents are attached to the application, but if it is partially refundable, copies of payment documents are attached.

The decision to return to the payer the overpaid (collected) amount of state duty is made by the body (official) carrying out the actions for which the state duty was paid (collected).

The refund of the overpaid (collected) amount of state duty is carried out by the Federal Treasury.

An application for the return of an overpaid (collected) amount of state duty in cases heard in courts, as well as by justices of the peace, is submitted by the payer to the tax authority at the location of the court in which the case was heard. An application for the return of an overpaid (collected) amount of state duty may be submitted within three years from the date of payment of the specified amount. Refund of the overpaid (collected) amount of state duty is made within one month from the date of filing the specified application for refund.

The payer of the state duty also has the right to offset the overpaid (collected) amount of the state duty against the amount of the state duty payable for performing a similar action. The offset is made upon the payer’s application submitted to the authorized body (official) to which he applied to perform a legally significant action. An application for offset of the amount of overpaid (collected) state duty may be filed within three years from the date of the relevant court decision on the return of the state duty from the budget or from the date of payment of this amount to the budget.

Refunds or credits for overpaid (collected) amounts of state duty are made in the manner established by Chapter 12 of the Tax Code.

According to the Tax Code, the state duty payer is given the right to receive a deferment or installment payment at the request of an interested person within the period established by paragraph 1 of Article 64 of the Code. At the same time, interest is not accrued on the amount of state duty in respect of which a deferment or installment plan has been granted for the entire period for which the deferment or installment plan has been granted.

Tax authorities check the correctness of calculation and payment of state duty in state notary offices, civil registry offices and other bodies, organizations that carry out actions in relation to payers, for the implementation of which a state duty is charged. Moreover, all these bodies and organizations are obliged, in the manner established by the Ministry of Finance of the Russian Federation, to submit information to the tax authorities about the legally significant actions they have performed.

The state duty is a fee levied on persons when they apply to state bodies, local governments, other bodies and (or) officials who are authorized in accordance with Russian legislation and legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local self-government bodies, for the commission of legally significant actions in relation to these persons (Article 333.16 of the Procedural Code of the Russian Federation). The issuance of documents (their copies, duplicates) for the purpose of imposing state duties is equated to the performance of legally significant actions. Currently, the state duty is one of two fees in force in Russia.

Questions of history

In modern tax system In Russia, state duty is perhaps the most “ancient” element. Before the tax reform of the 1930s. There were various fees (judicial, for issuing foreign passports, etc.). During the reform, all of them were combined into a single state duty, which in 1942 was replaced simply by a state duty.

The modern state duty is regulated by Ch. 25.3 of the Tax Code of the Russian Federation, put into effect in 2005. Prior to this, the procedure for calculating and paying state duties was determined by the Law of the Russian Federation dated December 9, 1991 “On State Duties” with subsequent amendments and additions.

In accordance with Art. 13 of the Tax Code of the Russian Federation the state duty is assigned to federal taxes and fees. The role of tax revenues in consolidated budget revenues is insignificant. At the end of 2014, revenues from this source accounted for no more than 0.60% of income (see Table 4.5 in Chapter 4).

State duty revenues are distributed between levels budget system depending on what exactly (for what actions or documents) a specific payment is charged.

State duty on cases considered by the constitutional (statutory) courts of the constituent entities of the Russian Federation; for state registration of a vehicle pledge agreement; for extradition qualification certificate, granting the right to carry out cadastral activities; for registration of mass media, the products of which are intended for distribution primarily in the territory of a constituent entity of the Russian Federation; for actions of authorized bodies related to licensing the use of subsoil plots of local significance; for the provision of licenses for the retail sale of alcoholic beverages issued by executive authorities of the constituent entities of the Russian Federation; for actions of executive authorities of constituent entities of the Russian Federation related to licensing of educational activities carried out within the limits of the delegated powers of the Russian Federation in the field of education, etc., is credited to the budget income of the constituent entity of the Russian Federation.

In income local budgets the state duty for the performance of notarial acts by officials of local government bodies authorized in accordance with Russian legislation to perform notarial acts is subject to crediting; state duty on cases considered by courts of general jurisdiction, justices of the peace (with the exception of the Supreme Court of the Russian Federation); for state registration of vehicles and for some other actions.

In all other cases, the state duty is credited to federal budget Russian Federation.

Payers state duty (Article 333.17 of the Tax Code of the Russian Federation) are organizations and individuals if they:

• apply for the performance of legally significant actions provided for in Chapter 25.3 of the Tax Code of the Russian Federation;
• act as defendants in courts of general jurisdiction, the Supreme Court of the Russian Federation, arbitration courts or in cases considered by magistrates, and if in this case the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

The Tax Code identifies the following main groups of legally significant actions in which the need to pay state duty arises:

• when filing a claim with the Constitutional Court, the Supreme Court of the Russian Federation, courts of general jurisdiction or magistrates;
• in case of performing notarial acts in the interests of the payer;
• in the case of state registration of acts of civil status and other legally significant actions;
• when performing actions related to the acquisition of Russian citizenship or renunciation of Russian citizenship, as well as entry into or exit from Russia;
• when committed by an authorized federal body executive action on state registration of programs for electronic computers, databases and integrated circuit topology;
• when performing actions by authorized government agencies during the implementation of federal assay supervision;
• when performing actions by the authorized federal executive body during the state registration of medicines and medical devices;
• during state registration, as well as when performing other legally significant actions in the interests of the taxpayer.

In table 11.4 provides examples of establishing state duty rates for certain types, depending on the group of legally significant actions.

State duty rates

Table 11.4

Type of action or appeal	Articles of the Tax Code of the Russian Federation	Examples of setting rates
In cases pending Supreme Court Russian Federation, courts of general jurisdiction, magistrates, arbitration courts	333.19 333.20 333.21	1) When filing a claim of a property nature that is not subject to assessment, as well as a claim of a non-property nature: for individuals - 300 rubles; for organizations - 6000 rubles; 2) when filing an application to declare the debtor insolvent (bankrupt) - 6,000 rubles.
In cases considered by the Constitutional Court of the Russian Federation and constitutional (statutory) courts of the constituent entities of the Russian Federation		1) When sending a complaint by an organization - 6,750 rubles; 2) when sending a complaint by an individual - 450 rubles.
For performing notarial acts		1) For certification of powers of attorney to carry out transactions (transactions) requiring (requiring) a notarial form in accordance with the legislation of the Russian Federation - 200 rubles; 2) for certification of other powers of attorney requiring a notarial form - 200 rubles; 3) for certifying an agreement on the payment of alimony - 250 rubles; 4) for certification of a marriage contract - 500 rub.
For state registration of acts of civil status and other legally significant actions	333.26 333.27	1) For state registration of marriage, including the issuance of a certificate - 350 rubles; 2) for state registration of divorce, including the issuance of certificates: with mutual consent of spouses who do not have common minor children - 650 rubles. from each of the spouses; upon divorce in judicial procedure- 650 rub. from each of the spouses; upon divorce at the request of one of the spouses if the other spouse is recognized by the court as missing, incompetent or convicted of committing a crime to imprisonment for a term of more than three years - 350 rubles.

Type of action or appeal	Articles of the Tax Code of the Russian Federation	Examples of setting rates
For performing actions related to the acquisition of Russian citizenship or renunciation of Russian citizenship, as well as entry into or departure from the Russian Federation		1) For issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation - 2000 rubles; 2) for issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, containing electronic media information (new generation passports) - 3,500 rubles.
Taking actions by the authorized federal executive body for state registration of a program for electronic computers, a database and an integrated circuit topology		For state registration of a computer program, database and integrated circuit topology, respectively, in the Register of Computer Programs, the Database Register and the Register of Integrated Circuit Topologies: for an organization - 4,500 rubles; for an individual - 3000 rubles.
For the performance of actions by authorized government agencies during the implementation of federal assay supervision		1) For testing and branding jewelry and other household products from precious metals: for gold products - up to 200 rubles. for one unit; for silver products - up to 500 rubles. for one unit; for platinum products - up to 200 rubles. for one unit; for pachaladiya products - up to 200 rubles. for one unit
Actions taken by the authorized federal executive body when carrying out state registration of medicinal products		1) For confirmation of state registration of a medicinal product for medical use- 145,000 rub.; 2) for confirmation of state registration of a medicinal product for veterinary use - 70,000 rubles.
For the performance of actions by an authorized federal executive body during the state registration of medical devices		For state registration of medical devices - 7,000 rubles.

Type of action or appeal	Articles of the Tax Code of the Russian Federation	Examples of setting rates
For state registration, as well as for performing other legally significant actions		1) For state registration of mass media, the products of which are intended for distribution primarily on the territory of a constituent entity of the Russian Federation, district, city, etc. settlement, district in the city, microdistrict: periodical printed publication - 3500 rubles; news agency-4000 rub.; 2) for state registration of a share in the right common property for common real estate in apartment building- 200 rub.; 3) for the commission by the authorized body of actions related to the state registration of issues (additional issues) of issue-grade securities: issue-grade securities placed by subscription - 0.2% of the nominal amount of the issue (additional issue), but not more than 200,000 rubles.

Depending on the nature of setting rates, one can distinguish a simple state duty, proportional and mixed.

Simple state fee calculated at rates in the form of a fixed amount. So, for example, for issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, the state fee is 2000 rubles; for confirmation of state registration of a medicinal product for medical use - 145,000 rubles, and for state registration of divorce (including issuance of certificates) with the mutual consent of spouses who do not have common minor children, the state duty is 650 rubles. from each spouse (see Table 11.4).

As an example proportional duty You can cite the state duty for cases heard in courts of general jurisdiction and by magistrates. So, for example, when filing a claim of a property nature that is subject to assessment, a regressive scale of state duty rates has been established (Article 333.19 of the Tax Code of the Russian Federation) (Table 11.5).

The value of the claim usually refers to the value of the property or the amount Money which the plaintiff seeks to recover. If we are talking about the collection of alimony, then the cost of the claim is understood as the totality of payments for one year.

As an example of establishing mixed state duty You can cite the fee for issuing a certificate of inheritance by law and by will. Thus, if a certificate of the right to inheritance is issued to children (including adopted children), spouse, parents, brothers and sisters of the testator, then the duty rate will be 0.3% of the value of the inherited property, but not more than 100 thousand rubles, and for others heirs 0.6% of the value of the inherited property, but not more than 1 million rubles.

Regressive scale of state duty rates according to

Art. 333.19 Tax Code of the Russian Federation

When paying state duty, the Tax Code retains a significant list of organizations and individuals that are entitled to benefits when paying it.

Tax benefits, as a rule, are established in the form of full or partial exemption from paying state duties for certain categories of persons. At the same time, the list preferential categories may significantly depend on each type of legally significant action or issuance of documents that necessitate the payment of state fees.

Here is a list (not complete) of some categories of persons exempt from paying state fees in cases heard in courts of general jurisdiction:

• veterans of the Great Patriotic War, combat veterans seeking protection of their rights, established by law about veterans;
• pensioners receiving pensions for property claims against the Pension Fund of Russia;
• plaintiffs:
  • - on claims for recovery of wages;
  • - on claims for alimony;
  • - but claims of a non-property nature related to the protection of the rights and legitimate interests of disabled people;
  • - disabled people of the first and second groups;
  • - but claims for compensation for damage caused by injury or other damage to health, as well as the death of the breadwinner;
• public organizations of disabled people, for all claims;
• prosecutor on applications in defense of the rights, freedoms and legitimate interests of citizens and other categories of persons.

The following are exempt from paying state fees for notarial acts:

• disabled people of groups I and II - by 50% for all types of notarial acts;
• individuals - for certifying property wills in favor of the Russian Federation, constituent entities of the Russian Federation and (or) municipalities;
• public organizations of disabled people - for all types of notarial actions;
• individuals - for issuing certificates of the right to inheritance during inheritance:
  • - a residential building, as well as the land plot on which the residential building is located, apartments, rooms or shares in the specified real estate, if these persons lived together with the testator on the day of the testator’s death and continue to live in this house (this apartment, room) after his death;
  • - property of persons who died in connection with the performance of state or public duties;
  • - deposits in banks, cash on bank accounts individuals;
• persons injured during the defense of the USSR, the Russian Federation and the execution official duties in the Armed Forces of the USSR and the Armed Forces of the Russian Federation - for attesting to the accuracy of copies of documents necessary for the provision of benefits;
• individuals - for certifying a power of attorney to receive pensions and benefits;
• some other categories of legal entities and individuals for certain types of notarial acts.

There are other benefits provided individual categories persons and organizations when paying various types state duty.

Let's look at an example.

Example 11.7

Suppose that two grandchildren (A and B) inherited an apartment from their grandmother in a common joint ownership without allocation of shares. The cost of the apartment, in accordance with the assessment, was 1,530 thousand rubles. Grandson B lived with his grandmother in the same apartment and continues to live there. The state fee for issuing a certificate of inheritance is set at 0.3% of the value of the inherited property if the inheritance is received by children, spouses, parents, brothers and sisters of the testator, and 0.6% if the inheritance is received by another heir. What is the amount of state duty that should be collected for notarization of documents?

In this case, grandchildren belong to the category of “other heirs”, so a rate of 0.6% should be applied to them, but grandson B lived with his grandmother, so he is exempt from paying state duty. Once the apartment becomes a common joint property, it is assumed that the shares of the co-owners are equal.

Thus, only grandson A will have to pay the state fee for processing documents. The amount of the fee will be: (1530 thousand rubles / 2) 0.006 = 4.59 thousand rubles.

This amount is less than the maximum state duty established in this case (1 million rubles), therefore it is this amount that must be paid to the budget.

State duty is paid to banks (their branches), as well as by transferring amounts from the payer’s account through banks. The state fee for notarial acts, for registration of acts of civil status, performed by officials of local government bodies, is paid in cash on a receipt of the established form.

Taxes and taxation: Cheat sheet Author unknown

45. State duty, principles of its collection

Since 2005, the state duty has been charged in accordance with Ch. 25.3 Tax Code of the Russian Federation. The state duty is a fee collected when applying to state bodies, local government bodies, other bodies and (or) officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local government bodies, for the commission of against these persons of legally significant actions.

Payers state duty according to Art. 333.17 of the Tax Code of the Russian Federation, organizations and individuals are recognized if they:

1) apply for the performance of legally significant actions;

2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

Payment procedure and terms The state duty is established by Art. 333.18 Tax Code of the Russian Federation.

Dimensions duties depend on the basis for its payment, the amount of the claim or transaction, and the identity of the payer.

Chapter 25.3 of the Tax Code of the Russian Federation establishes benefits for state duty payers.

From book the federal law“On licensing of certain types of activities.” Text with changes and additions for 2009 author author unknown

Article 15. State fee for consideration of applications for licenses and for the provision of licenses For consideration by the licensing authority of applications for licenses and for the provision of licenses, a state fee is paid in

From the book Federal Law “On State Registration of Legal Entities and individual entrepreneurs" Text with changes and additions for 2009 author author unknown

Article 3. State duty for state registration For state registration, a state duty is paid in accordance with the legislation on taxes and

From the book Tax Code of the Russian Federation. Parts one and two. Text with changes and additions as of October 1, 2009. author author unknown

Chapter 25.3. STATE FEES Article 333.16. State duty 1. State duty is a fee collected from persons specified in Article 333.17 of this Code when they apply to state bodies, local government bodies, other bodies and (or) to

From the book Notary's Handbook author Gongalo Bronislav Michislavovich

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From the book New in the Tax Code: commentary on the changes that came into force in 2008 author Zrelov Alexander Pavlovich

§ 2. State duty and notary fees According to Art. 22 Fundamentals of the legislation of the Russian Federation on notaries for performing notarial acts, drawing up draft documents, issuing copies (duplicates) of documents and performing technical work a notary working in

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Chapter 25.3. State duty Article 333.33. Amounts of state duty for state registration, as well as for performing other legally significant actions Commentary on Article 333.33 Starting from August 31, 2007 state duty is not payable in

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§ 2 State duty In civil proceedings, the state duty is a normatively determined sum of money, which the applicant contributes to the federal budget before performing procedural actions. The state fee is

From the book Civil Procedure in Questions and Answers author Vlasov Anatoly Alexandrovich

46. ​​Composition, principles of calculation and collection of local taxes and fees Taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local government, put into effect in accordance with the Tax Code of the Russian Federation are recognized as local.

From the book Civil Procedure Law. Cheat sheets author Petrenko Andrey Vitalievich

What does state duty mean? Legal costs are paid in accordance with federal laws on taxes and fees (Article 88 of the Code of Civil Procedure). State duty according to Art. 13 of the Tax Code of the Russian Federation (hereinafter - TC) refers to federal fees. Collection means

From the book Federal Constitutional Law "On the Constitutional Court of the Russian Federation" author Russian Legislation

How is the state duty paid if it is impossible to determine the exact price of the claim? If it is impossible to determine the exact price of the claim at the time of its presentation, the amount of the state fee is preliminarily established by the judge, and subsequently, when the

From the book Federal Law “On Weapons” author author unknown

In what cases is the state duty refunded? There are situations when the state fee was paid by the plaintiff, but the court on the claim did not make any expenses or such expenses turned out to be less than the norm established by law. In such and other cases, paid

From the book Copyright in Publishing and Media author Nevskaya Marina Alexandrovna

48. State duty State duty is a monetary fee collected in judicial authorities from statements and complaints filed by citizens and legal entities to the court, and for issuing them copies of documents - court decisions, resolutions; state duty is credited to the budget

From the book Consumer Rights Protection: Questions and Answers author Gulyaeva I. N.

Article 39. State duty The grounds and procedure for paying the state duty when applying to the Constitutional Court of the Russian Federation, returning or offsetting the state duty and providing benefits for paying the state duty are established in

From the author's book

From the author's book

§ 10. State duty. Last changes in legislation In accordance with Art. 333.16 of the Tax Code of the Russian Federation, state duty is a fee levied on the persons specified in Art. 333.17 of the Tax Code of the Russian Federation, when they apply to state bodies, local government bodies, other bodies and

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178. What services are provided when providing hotel services without charging additional fees? According to clause 15 of the Rules for the provision of hotel services in the Russian Federation, approved by Decree of the Government of the Russian Federation of April 25, 1997 No. 490, to those provided to the consumer