Many Russians have a question: where can they pay the state duty related to the Federal Tax Service quickly and correctly?

We'll tell you what payment methods exist and choose the best option that doesn't require much effort.

Payment of state duty to the tax office through the Federal Tax Service website online - step-by-step instructions

On the official website of the tax service - nalog.ru– there is a special service through which any citizen of the Russian Federation can pay state fees and taxes.

To pay, you do not need to know the details, since the service enters them automatically, generating a receipt.

Follow these instructions:

1. Go to the website and select the “Pay taxes” service

2. Select who the payer is - an individual or a legal entity

3. By clicking on the section with payment of state duty, the service itself will open.

4. Select what fee you will need to pay for what service

5. Fill in all information about the payer

6. After the receipt is automatically generated, you can choose the payment method - either bank transfer or cash

7. For non-cash payments, you can instantly pay the fee by selecting a banking organization and entering the necessary information about your personal account and card number

8. If paying in cash, you must print the resulting receipt and pay it at any bank or post office

Example of a generated receipt:

The advantages of this payment method are: via the website- the fact is that the citizen does not need to look for details. A convenient service allows you to pay the fee in a few minutes, especially if you have already been registered on the site.

By logging into your personal account using the fee payment scheme, you do not have to enter information about the payer - the payer’s data is entered automatically.

Payment of state fees for legal entities follows the same scheme as for legal entities.

How to pay the state tax to the Federal Tax Service through a bank, and what should you keep in mind?

Payment of the state tax to the Federal Tax Service through a banking organization is not carried out as quickly as in the first case, through the tax service website.

The fact is that the payer must come to the organization’s office himself. Another person cannot pay tax or state duty for it - even if he has a power of attorney (Article 45 of the Tax Code of the Russian Federation).

Please pay attention to the following details when paying the Federal Tax Service fee in this way:

1. You need to have your passport and payment receipt with you; you can get it from the tax office.
2. You can pay the receipt at any banking organization.
3. You do not have to pay extra; this fee is not subject to commission.
4. Payment of the fee by another person is not fully executed. An individual must contact the tax office themselves, and then the bank.
5. It is better to know the details where you will transfer funds. You can find them out from the tax office.
6. It is worth knowing the amount of the state tax that you need to pay. The bank won't tell you this.

If you take these points into account, then this payment method will also seem easy and quite simple to you.

At the bank, you can pay the fee by contacting a specialist at the appropriate “window”, or make a payment through a stationary terminal, which provides this option for paying government fees.

Payment of state duty via Russian Post

There is another payment option - through Russian Post. It is approximately the same as in a banking organization.

To pay the state fee at the post office you will need:

1. Generate a receipt on the tax service website, print it or pick it up at the organization’s office.
2. Come to the post office with cash.
3. Pay the receipt and save the confirmation - receipt.

You can pay the receipt not at any post office, but only where the appropriate equipment is available.

For example, at a post office located in a hard-to-reach area, it will not be possible to pay the state duty.

In advance It is better to immediately find out the payment details and the amount of the fee.

Paying state duty to the tax office online – all options

There are several ways to make an online payment.

We list them all so that you can choose the most convenient one for yourself:

1. Tax service service. You can make a non-cash payment there if your banking organization, a partner bank of the Federal Tax Service Inspectorate, is indicated in the column.
2. Online service of the bank website . It is enough to have a bank card linked to this service.
3. Online application installed on the phone. Payment will be made with a password system and access code.
4. Other services and sites providing this service , in no way related to government agencies or banks.

Payment by bank transfer is convenient. You don't even need to keep a check or receipt confirming the transfer of funds.

According to Order of the Ministry of Finance number 139n, in force since March 11, 2014, a citizen may not provide a check or receipt for payment. Tax authorities must independently verify payment information.

Of course, the best way to pay state fees is official website of the tax service. But, if you are familiar with the Internet, then you can use other options with cashless payments.

Why don’t we indicate post office and bank as the best options - a citizen needs to visit the organization’s office. The choice is yours.

We have just given all sorts of quick ways to pay government fees to the Federal Tax Service.

Still have questions? Just call us:

We discussed the concept and types of state duties in. We will tell you about the state duty paid to the Federal Tax Service in this material.

Federal Tax Service: state duty on tax actions and more

Payment of state duty to the Federal Tax Service is carried out for legally significant actions performed not only by tax authorities, but also by courts.

The main types of state duties paid for the actions of the tax authorities themselves include (Article 333.33 of the Tax Code of the Russian Federation, Order of the Ministry of Finance dated July 1, 2013 No. 65n):

Type of state duty	KBK	Sum
State duty for registration of legal entities	18210807010011000110	4,000 rubles
State fee for registering an individual as an individual entrepreneur		800 rubles
State duty for registration of changes made to the constituent documents of legal entities, or liquidation of legal entities		800 rubles
State fee for registration of termination by an individual of activities as an individual entrepreneur		160 rubles
State fee for registration of legal entities (when applying through the MFC)	18210807010018000110	4,000 rubles
State fee for registering an individual as an individual entrepreneur (when applying through the MFC)		800 rubles
State duty for registration of changes made to the constituent documents of legal entities, or liquidation of legal entities (when applying through the MFC)		800 rubles
State fee for registration of termination by an individual of activities as an individual entrepreneur (when applying through the MFC)		160 rubles
State duty for the right to use the names “Russia”, “Russian Federation”	18210807030011000110	80,000 rubles
State fee for re-issuance of a certificate of registration with the tax authority	18210807310011000110	300 rubles

We told you what details, besides the KBK, to pay the state duty to the Federal Tax Service in.

Cases and procedure for refunding state fees, incl. paid to the Federal Tax Service, we considered in.

Let us also recall that one of the common types of payments to the Federal Tax Service is the fee for an extract from the Unified State Register of Legal Entities. Such payment is not a state duty, as we talked about in.

The next step towards registering an LLC will be paying the state fee for registering a legal entity, the amount of which is 4,000 rubles.

If previously, in order to pay the state duty for opening an LLC, you had to look for a receipt form, a sample to fill out, and details of the tax inspectorate yourself, now it is enough to use the online service of the Federal Tax Service for generating a receipt for the registration of LLC “Payment of state duty”. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of Federal Tax Service partner banks, thus eliminating a trip to the bank.

Obtaining a state duty receipt for opening an LLC

2. On the next page fill in your full name. and the residence address of any of the founders in accordance with passport data, as well as the registration address of the LLC. For non-cash electronic payment, you must indicate your TIN. If you cannot find your TIN or don’t remember whether you received it, use the “ “ service.

3. Next, a page will open where you can check the entered data and also select a payment method. Payment of the state fee for registering an LLC must be made in your own name and at your own expense.

In addition to cash payment by paying a generated receipt in any of the banks, the service allows you to make non-cash electronic payment with the help of Federal Tax Service partner banks. Non-cash electronic payments can only be made by clients of the following banks:

Thus, you can avoid going to the bank by paying the state fee, for example, through a Qiwi wallet or Sberbank online. Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n, which entered into force on March 11, 2014. states that failure to provide a document confirming payment of state duty is not grounds for refusal of registration; the tax authority can request it in the information system on state and municipal payments independently. In practice, some inspectorates continue to require a document confirming payment of the state duty, so it is recommended to print out a bank document (payment order) about payment provided by the bank in electronic form.

If electronic payment does not interest you, then select cash payment and click the “Generate payment document” button.

After generating the receipt, all you have to do is print it and pay it at any bank without commission. You must keep the receipt stub; you will need it in the next step when applying for state registration of the LLC.

Citizens and legal entities often have to turn to the tax service for government services. Certain services are provided on a paid basis: applicants are charged a state duty by the Federal Tax Service. In what cases do you have to pay state duty? In what size? The answers to these and other questions are in our material.

Who and when must pay the state duty to the Federal Tax Service?

Payment of the state duty by the Federal Tax Service is carried out before the tax service carries out legally significant actions (before the Federal Tax Service employees have performed certain actions). The fee associated with going to court is also paid to the Federal Tax Service (at the location of the judicial authority). The amount of the payment and the specifics of its payment depend on the type of legally significant actions and the category of payers.

The current legislation does not contain the concept of “tax duty”. In official documents it is called “state duty” or “state duty”. There are no specific deadlines for its payment. As already mentioned, you must pay the required amount before contacting the tax authority.

Payers of state duty are:

organizations;

individuals.

Sometimes situations arise when there are several payers. In Part 2 of Art. 333.18 of the Tax Code of the Russian Federation states that in such cases the state duty must be paid by all payers in equal parts.

Individuals and organizations entitled to benefits are exempt from paying the fee. For some categories of beneficiaries, a reduction in the amount of payment to be transferred is provided. A complete list of individuals and organizations entitled to benefits is given in Art. Art. 333.35-333.39 Tax Code of the Russian Federation.

Where can I get payment details?

The state duty is paid to the Federal Tax Service according to special details. You can find them out on ]]> the official website ]]> of the tax service. To avoid errors, you can generate a payment document using a special ]]> service ]]> . The Federal Tax Service website will automatically display the details of the payment recipient for each region of the Russian Federation.

Methods of paying the state duty of the Federal Tax Service

The fee can be paid either in cash or by non-cash form. The fact of payment transfer is confirmed by a receipt issued by the bank (for payment in cash), or a payment order with a note from the banking institution about its execution (for non-cash payment).

Payment of state duty to the Federal Tax Service is carried out in the following ways:

through a bank payment terminal;

from the current account of an organization or individual entrepreneur;

using the bank’s mobile application (if the application does not have a special option for tax payments, you must enter the details manually);

using various payment systems;

through the tax service website (here you can not only pay the duty, but also generate a payment document and print it).

If the state fee will be paid by a representative of the organization, he will need a power of attorney that will confirm his authority.

Refund of state duty

A refund of funds paid is usually required in the following cases:

if a citizen or organization changes their mind about applying for a government service;

if the duty was paid in a larger amount than required.

To return the money, you must write an application in the form given in Appendix No. 8 of the Federal Tax Service Order No. ММВ-7-8/182@ dated 02/14/2017, attaching documents confirming the previously made payment.

Amount of state duty of the Federal Tax Service

List of public services, incl. provided by tax authorities, and the amount of state duty for their provision are listed in Art. 333.33 Tax Code of the Russian Federation. Below we present the amount of state duty for the performance of some legally significant actions by tax service employees:

for state registration of a legal entity – 4000 rubles;

for state registration of changes made to constituent documents, as well as for state registration of liquidation of a legal entity - 20% of the state duty established for state registration of legal entities - 800 rubles;

for accreditation of branches and representative offices of foreign companies established on the territory of the Russian Federation - 120,000 rubles;

for state registration of an individual as an individual entrepreneur – 800 rubles;

for registration of termination of the activities of an individual entrepreneur - 20% of the state fee for registration of an individual entrepreneur - 160 rubles;

for the right to use the words “Russia”, “Russian Federation” in the company name – 80,000 rubles.

Details of the state duty for state registration

KBK – 182 108 07010 01 1000 110 – state duty for state registration of a legal entity, individuals as individual entrepreneurs, changes made to the constituent documents of a legal entity, for state registration of liquidation of a legal entity and other legally significant actions;

KBK – 182 108 07030 01 1000 110 – state duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the name of legal entities;

KBK – 182 108 07200 01 1000 110 – state duty for registration of commercial concession (subconcession) agreements, amendments to commercial concession (subconcession) agreements;

Payee's bank - Department 1 Moscow

check 40101810800000010041

BIC 044583001

TIN and KPP of the recipient of funds - MIFTS of Russia No. 46 for Moscow
7733506810/773301001

recipient of the Federal Tax Code for Moscow (MIFTS of Russia No. 46 for Moscow)

OKTMO code 45373000