How to return erroneously paid state duty to the tax office

Refund of state duty

Sample application for refund of state duty

We talked about how to pay the state fee in our consultation. How can I get a refund of overpaid state duty?

Cases of state duty refund

A full or partial refund of the paid state duty is possible in the following cases (clause 1 of Article 333.40 of the Tax Code of the Russian Federation):

payment of state duty in a larger amount than required;
return of an application, complaint or other appeal or refusal to accept it by the courts;
refusal to perform notarial acts;
termination of proceedings in the case or leaving the application without consideration by the Supreme Court of the Russian Federation, courts of general jurisdiction or arbitration courts;
refusal of persons who have paid the state duty to perform a legally significant action before contacting the authorized body or the official performing this legally significant action (this means that after the fact of the application and the subsequent withdrawal of the application, the fee will not be returned);
refusal to issue a passport, diplomatic passport, service passport, refugee travel document;
sending the applicant a notice of acceptance of his application to withdraw the application for state registration of a computer program, database and integrated circuit topology before the registration date.

However, it is not always possible to return the state duty. For example, the state fee for state registration of a marriage or name change is not refunded if such registration has not been carried out (clause 2 of Article 333.40 of the Tax Code of the Russian Federation). Also, the fee paid for state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with it will not be returned in the event of refusal of state registration (Clause 4 of Article 333.40 of the Tax Code of the Russian Federation).

How to return the state duty

The Tax Code of the Russian Federation describes the procedure for returning money for state duty. Refunds of paid state fees are made based on the payer’s application. You can apply for a fee refund within 3 years from the date of payment.

An application for a refund of the state duty must be submitted to the body or official authorized to perform legally significant actions for which the duty was paid or collected. If we are talking about fees in cases heard in courts, as well as by magistrates, the application must be submitted to the tax office at the location of the court hearing the case (clause 3 of Article 333.40 of the Tax Code of the Russian Federation).

The application for refund of overpaid state duty must be accompanied by:

when returning the state duty in full - originals of payment documents confirming payment of the duty;
in case of partial return - copies of the specified documents.

If an application is submitted for the return of the state duty in cases considered by courts of general jurisdiction, arbitration courts, the Supreme or Constitutional Courts of the Russian Federation, constitutional (statutory) courts of the constituent entities of the Russian Federation, magistrates, then such an application must be accompanied by a decision, a ruling on the return of the state duty or a court certificate about grounds for full or partial refund of duties.

According to the Tax Code, state duty refunds are made by the Federal Treasury within 1 month from the date of filing the application for refund.

Application for refund of state duty (sample)

We answered the question of how to return the paid state duty: you need to apply for a refund. There is no single application form. Individual departments (for example, Rosreestr) may have their own recommended forms that must be filled out to refund the duty. In other cases, the state duty payer may draw up an application at his own discretion. The main thing is to provide information about the payer of the state duty, the grounds for payment and subsequent return, and bank details in order to receive the state duty back.

Here is an example of an application for a refund of an erroneously paid state duty.

Let’s assume that the organization planned to make changes to its Charter, for which it paid a state fee in the amount of 800 rubles (clause 3, clause 1, article 333.33 of the Tax Code of the Russian Federation). In connection with the further refusal to make such changes, an application for a refund of the state duty was drawn up. An application for a refund of state duty submitted to the Federal Tax Service must be drawn up in the form approved by Order of the Federal Tax Service dated February 14, 2017 No. ММВ-7-8/182@.

Application for refund of state duty to the tax office - sample

Why do you need an application to the Federal Tax Service for the return of state duty to the tax office?

In accordance with the provisions of Art. 333.40 of the Tax Code of the Russian Federation, an individual or legal entity that has paid a fee to the state has the right to return it or offset it (against subsequent similar payments).

The return procedure is possible if:

the duty has been paid in a larger amount than required;
legally significant actions for which the fee was paid have not been carried out;
the person who paid the fee did not actually contact the state authorities;
a fee has been paid for a passport or refugee document, but its issuance to the applicant has been refused;
the applicant withdrew the application for state registration of intellectual property items in the manner regulated by clause 1 of Art. 330.30 Tax Code of the Russian Federation;
the court terminated the administrative proceedings or left the administrative claim without consideration.

The fee is not refundable if it is paid:

for unclaimed services of civil registry offices;
Rosreestr services, but the agency refused to register the property.

The refund of the duty is processed by sending to the Federal Tax Service an application for the refund of the state duty in the form approved in Appendix 8 to the order of the Federal Tax Service of the Russian Federation dated February 14, 2017 No. ММВ-7-8/182@. From 01/09/2019, this form is used as amended by the Federal Tax Service order dated 11/30/2018 No. ММВ-7-8/670@.

The taxpayer must submit an application for refund of the state duty to the Federal Tax Service within 3 years from the date of payment of the duty to the budget.

Let's study the features of filling out this application.

Refund of erroneously or overpaid state duty: what documents and information are required for the application

The application form for refund of state duty, approved by the Federal Tax Service, indicates:

addressee for filing the application (name of the territorial structure of the Federal Tax Service);
name of the company or full name of the entrepreneur submitting the application;
payer status (from 01/09/2019);
article of the Tax Code of the Russian Federation, in accordance with which the duty is refunded;
the duty was paid or collected in excess;
that the duty is a fee;
the date on which the fee was paid;
KBK, according to which the duty was paid;
OKTMO of the municipality where the fee was paid;
amount of overpaid duty;
details of the account to which the Federal Tax Service will transfer the duty refund;
date of document preparation.

The application for refund of state duty is signed by the taxpayer.

If an application for a refund of state duty is written by an individual who is not an individual entrepreneur and has not indicated his TIN in the application, he will need to fill out an additional sheet of the application indicating the details of the identity document. From 01/09/2019, the address of the individual’s place of residence in the Russian Federation is not indicated in the application.

Letter for refund of state duty to the tax office: where to download the application form and its sample

To correctly fill out an application for a refund of state duty to the tax office, you can download a sample on our portal. You have access to a document that fully complies with legal requirements.

In addition to the application itself, additional documents should be sent to the Federal Tax Service to confirm the expenses incurred. If the courts or magistrates made decisions or determinations on the return of state duty, then payment documents must be attached.

Regarding payment orders or bank receipts, there is one feature that should be taken into account when preparing the package: if the applicant intends to return the full amount of the state duty, then the originals of the payments are sent; if in partial amounts, it is allowed to send copies of the orders, since the originals will be required to claim the rest of the state duty.

The state duty paid to the budget on the grounds prescribed in Art. 333.40 of the Tax Code of the Russian Federation, the taxpayer has the right to return from the budget. To do this, he needs to send to the Federal Tax Service an application drawn up in the prescribed form for the return of the state duty within 3 years from the date of payment of the duty.

You can find other useful information about state duties in the following materials:

How to return paid state duty: application, deadlines, documents, return procedure

To carry out many legally significant actions (state registration of housing transactions, obtaining a passport or driver's license, filing a claim), a mandatory payment - a state fee - must be made to the state budget. The amount of such contribution is established by the Tax Code of the Russian Federation. The fee is transferred using special details, which can be obtained either at the service provider itself or on its official website. Cases often arise when it is necessary to refund state fees (for payment in court, at the tax office, at the traffic police) due to an erroneous or excessive payment.

Is it possible to return the money paid into the budget?

Often, when paying a mandatory payment, errors occur in which the payer can make a request for a refund of the state duty.

According to paragraph 1 of Art. 333.40 of the Tax Code of the Russian Federation, it is also possible to return money from the state budget in the following cases:

depositing funds in a larger amount than necessary for a public service;
failure to accept the application for consideration by a judicial authority;
refusal of a notary to certify an agreement or other document;
termination of consideration of the application in court, or leaving it without consideration;
failure to request a service after payment;
refusal of a government agency to issue a foreign passport or refugee identity card;
revocation of the application of the holder of related rights to databases, computer programs and integrated circuit topology before their registration.

Refund of fees paid to the court

Litigation is quite unpredictable. When paying the state fee for a trial, you can never guess how the case will turn out. For example, it may end before it even begins, or the amount of the fee may change during the consideration of the claim.

Form for filling out an application for a refund of state duty for a statement of claim in court

Refund of the state duty will be required in cases provided for by the Code of Civil Procedure of the Russian Federation and the Arbitration Procedure Code of the Russian Federation:

if the defendant fulfills the requirement voluntarily immediately after sending the documents to the court;
if the applicant does not comply with the rules of jurisdiction of judicial institutions;
if the amount of claims changes during the consideration of the case.

Refund of the state fee when the statement of claim is returned by the court is made when the judge has no grounds for accepting the dispute. According to Art. 135 of the Code of Civil Procedure of the Russian Federation, the court may return documents on the following grounds:

the applicant has not completed all the steps necessary to resolve the dispute;
the plaintiff incorrectly determined the procedure for considering the claim (for example, he filed a statement of claim instead of an application for a court order) or did not sign it;
the applicant does not have the right to appeal (due to age or mental condition);
the person filing the claim requests the return of the claim before its consideration;
the dispute must be considered by another court or is already being considered by this judicial institution.

The demand sent to the arbitration court is returned by the court back to the applicant with the opportunity to return the paid state fee, if in accordance with Art. 129 of the Arbitration Procedure Code of the Russian Federation, it will be left without consideration. This occurs when the applicant:

files a claim in the wrong court;
draws up a claim without the signature of an authorized person;
fails to appear at a meeting twice and does not ask for its adjournment;
ignores pre-trial dispute resolution;
sends the application to the judicial institution again.

The state fee is subject to return even when a claim is submitted to a judicial institution that cannot be considered in the manner chosen by the applicant, or the court has no grounds for considering it.

Example: When an individual entrepreneur brings a dispute to a counterparty in a court of general jurisdiction, the court will refuse to accept the claim.

The judge will also refuse to accept the application in the following cases:

appeals from an unauthorized subject;
resolution of the same dispute earlier;
presence of a decision of another court on the same case.

Regardless of the basis for the return of the fee from the court, this process is regulated by the Tax Code of the Russian Federation.

Return of funds paid for services of other government agencies

traffic police

The need to return payments may arise when applying for any government service. Thus, a refund of the fee paid to the traffic police may be necessary if the parties refuse to register a transaction for the sale of a car, or if they do not want to apply for a driving license.

Rosreestr

To return the state duty paid to Rosreestr, it is sufficient for one of the parties to refuse to register the transfer of rights to real estate. Sometimes vigilant citizens pay all mandatory payments to the state registry authorities in advance so as not to delay the registration process. But in the process of collecting documents, it turns out that they do not have sufficient rights to register the property, so they have to return the savings transferred to the budget.

Tax

State duty refunds can also be made from the tax office. This can happen in the following cases:

the payer’s refusal to perform registration actions for which payment was made;
paying money using incorrect details;
transfer of duties in a larger amount than was necessary.

Sample of filling out an application to return the paid duty to the tax office

When importing or exporting goods across the border, state duty must be paid to the account of the customs authorities. If you refuse to transport goods, payments made to customs are also subject to return.

If the mandatory fee is not paid or returned, the government agency will refuse to provide the service. Therefore, duty refunds should only be made if there are compelling reasons.

Payment errors

The state duty is paid strictly to the account of the institution that will provide the service. Therefore, before making a payment, it is necessary to thoroughly clarify all the recipient’s details:

full name;
Account number;
required amount of payment;
institution where the medical center is opened;
service code, etc.

Important. Even if there is an error in one number, the funds will be misused and will need to be returned.

When transferring a larger amount of duty than is necessary to provide the service, the government agency cannot refuse to carry out all necessary operations. The return of erroneously paid state duty, as well as the return of overpaid state duty, is carried out in a strictly regulated manner.

How to write an application for receiving an erroneously (over) paid state duty for an individual

Refund procedure

According to paragraph 3 of Art. 333.40 of the Tax Code of the Russian Federation, the state duty is refunded upon the application of the person on whose behalf the payment was made. As a general rule, the application is submitted to the body that was supposed to provide the service to the payer. To receive money back from a judicial institution, an application is submitted to the tax authority at its location.

In your application for a refund you must indicate:

Full name of the payer;
date of payment, number of supporting document;
reasons for return (overpayment, error, lack of need for service, etc.);
information about the account to which the money needs to be credited;
number and signature of the applicant.

Otherwise, the application can be written in any form. Sample applications for the return of state fees to the court can be downloaded from the official websites of judicial institutions or on online forums. Approximate samples of applications for refund of state duty to the tax office are available in taxpayers’ personal accounts.

Important. The payer must attach a copy of the receipt for payment of the state duty or a payment order certified by the bank to the request for a refund. When returning the duty in full, you must attach the original payment document.

The application can only be signed by the person indicated in the payment document in the “payer” column, or his representative under a notarized power of attorney. A notary is not needed if the application is drawn up on behalf of a legal entity on the company’s letterhead.

When returning the court fee, in addition to the document confirming the transfer, proof of receipt of funds by the court is submitted to the Federal Tax Service. This may be a court ruling on the return, or a certificate on the return of state fees from the arbitration court. To obtain duty from customs, a customs return certificate is provided.

The Federal Treasury returns the money directly to the payer.

Through State Services

With the development of the electronic document management system, state fees can be paid through the ESIA State Services. To do this, the payer must register in the system and undergo authorization. After confirming the identity, the payer will be able to send applications to departments and draw up the necessary documents.

Today, a refund of the state duty paid to the traffic police through State Services, or for a foreign passport, the application for which was also sent through State Services, is possible only if the payment is being processed. To do this, you need to contact the site's technical support and cancel the payment. Details: Replacement of international passport when changing surname.

You can apply for a refund of state fees immediately after paying them. However, it will no longer be possible to return the funds three years after the date of payment.

Article 333.40 of the Tax Code of the Russian Federation establishes the maximum period for the return of state duty from the tax office: it is limited to one month from the date the government agency receives the relevant application.

Refusal to return the duty

You should pay the necessary contributions to government agencies carefully, not only because of the complicated procedure for their return, but also because of the possible refusal to return such a payment. Even if the applicant did not use the government service, the Tax Code of the Russian Federation establishes restrictions on receiving back payment for the following services:

registration of marriage in the registry office;
name change.

Payments for registration of real estate or encumbrance of rights to it, changes in the taxpayer or its constituent documents will not be returned if the government agency refuses state registration of such actions.

An exception is also the return of the state fee if the claim is abandoned. According to the Arbitration Procedure Code of the Russian Federation, a refund of the state duty if the applicant refuses the requirements is not possible if the application has already been accepted for processing.

Returning state duty is a rather slow and difficult process. Therefore, when making a payment to the budget, it is necessary to thoroughly check all the details, make sure that the request for the service is filled out correctly, and in the event of a legal dispute, once again clarify the position of the counterparty.

Refund of state duty from the tax office: all the nuances of the procedure

When performing certain legally significant actions, you have probably at least once encountered such a phenomenon as paying state fees. The Tax Code of the Russian Federation lists all situations when payment of such a fee is required. In general, you will have to pay money whenever you require a service from the government. An example would be going to court.

However, there are also situations where the money can be returned to you. All of them are also listed in the Tax Code. We will talk about how to refund state duty from the tax office in this article.

Who to write to

The general procedure for working with state duty amounts tells us that you need to write a refund application to the place where you applied for the service. Such an application must be accompanied by an original document documenting the fact that you paid the fee. The original is required if you are claiming a full refund. For a partial refund, a copy of the payment slip is sufficient.

Have you paid too much and are you sure that you are entitled to a refund of the state duty? Which tax office to contact depends on which region the authority that provided you with the service belongs to. This means that you will not be able to submit an application in your city if you contacted a notary in a neighboring region.

Exceptions

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

courts of general jurisdiction;
Constitutional Court of the Russian Federation;
world, arbitration court.

Whichever of these authorities you apply for a refund of the amount of overpaid state duty, the application will have to be submitted to the fiscal authority at the location of the court. At the same time, in addition to a copy/original of the payment, you need to stock up on a ruling, decision or certificate from the court to confirm the grounds for the return of funds. Let us note once again that the application must be written to the tax authority where the court submits its reports, and not to the place where you yourself report.

When can the state duty be refunded?

The state fee (duty) can be reimbursed in full or in part in the following situations:

when it is paid in an amount slightly larger than 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 carry out a notarial act.

There is another option when the state duty is not returned to the payer, but can be counted when re-filing a claim or performing another legal action. To offset the amount, you must attach a receipt for payment.

Refund of the state duty from the tax office is also carried out in the case when the legal proceedings on the claim were terminated, or the appeal (claim) was left without consideration. If the parties conclude a voluntary settlement agreement before the arbitration decision, the amount of the fee may be partially refunded in the amount of 50%. If the parties came to an agreement already during the execution of the judicial act, the fee is not refundable. Half of the amount can also be returned in the case when a citizen voluntarily refuses to register his right to real estate.

Refund of state duty from the tax office can also be carried out in the following cases:

The person who paid the state fee refused to perform a legal action until the moment it was started. For example, to travel abroad you needed a passport. You paid the fee, but the trip was cancelled, and you changed your mind about getting a passport.
The person who paid the fee was refused to issue documents to refugees.
A refusal was received to obtain a passport for exit/entry from/to the territory of Russia.

Cases when it will not be returned

However, you need to know that a refund of erroneously paid state tax duties is not always made.

refusal of state registration of marriage;
making any number of corrections (changes) to the registry office papers;
registration of name change;
voluntary fulfillment by the defendant of claims before the start of the case in court;
when registration of rights, encumbrances (restrictions) on real estate was refused;
payment was made for the services of the government services portal, which turned out to be unnecessary.

Refund procedure

In accordance with paragraph 3 of Article 333.40 of the Tax Code of Russia, there is a certain procedure for returning state duty from the tax office. First of all, you need to write a corresponding appeal to the tax office at the place where the action involving the payment of a fee was carried out. Such a statement can be submitted within three years from the date of collection (payment) of the excess money.

The following documents must be attached to the application itself:

a payment slip (receipt) with a “live” bank mark confirming the fact of payment;
a copy of the receipt if you are only claiming half the amount;
a certificate from the court (ruling, decision), which is the reason for the return.

As mentioned above, the state can not only refund the state duty from the tax office by court decision, but also offset it against future services. The list of documents remains unchanged. Only the application form changes slightly.

What information should the application contain?

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

abbreviated and corporate (official) name of the enterprise;
actual and legal address of the company, if these data are different;
the exact amount in numbers and letters (in words) in rubles and kopecks;
bank details of the company;
reasons why a return is required;
director's signature and company seal.

If an individual applies for a duty refund:

first name, patronymic and last name of the applicant;
his home address and passport details;
account number of the individual payer and bank details;
motivation for returning funds;
amount of compensation (exact) in words and figures (with kopecks);
signature of an individual.

The sample for writing is located a little lower, and you can download the application form for refund of state duty to the tax office on the appropriate resources.

We fill out the application correctly

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

First of all, you need to identify the addressee. To do this, in the upper right corner, the “header,” we write who this paper is intended for. For example, “To Notary Ivanov I.I.” or “To the tax service . The recipient depends on what exactly you paid the money for.

You also need to provide your own information there.

The name of the document “Application for refund of state duty” is written a little lower, in the center of the sheet.

First of all, you need to indicate the reasons why you think the money should be returned to you. The exact wording can be read in the Tax Code (Article 333.40, paragraph 1).

There is no point in writing too much and for too long. In your appeal you need to indicate the very essence of your request. All it takes is a couple of sentences.

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 possibility of returning 398 (three hundred ninety-eight) rubles of the state duty that I paid by mistake. »

You also need to explain as precisely as possible exactly what service you paid the government fee for. This will allow you to quickly carry out an inspection and make an appropriate decision. The description should contain the following facts:

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

You also 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 a number and signature. You can write, for example, like this: “A receipt for payment of the state duty in the amount of XXX rubles is attached.”

That's it, the application is ready. Be sure to make two copies of the application. Invite the employee accepting the paper to put the number of the incoming document on one of them. Keep the application with the mark (incoming number) as proof of the fact that you submitted it.

To make sure you don’t have any questions, let’s together draw up an application for a refund of state duty from the tax office. It might look something like this:

To the interdistrict Federal Tax Service of Russia No. 8 for the Ivanovo region

residing and registered at the address: .

Application for reimbursement of overcharged (paid) state duty

On July 8, 2015, the city court of the city (name of the locality) made a decision to reimburse (return) the excessively collected state duty in the amount of 705 (seven hundred five) rubles.

Based on the above decision of the city court, on September 14, 2016, a ruling was issued for the return from the federal budget of the state duty in the amount of 705 (seven hundred five) rubles, paid under clause No. 44 of May 7, 2015. when filing a claim.

According to Art. 333.40 of the Tax Code of Russia, reimbursement of state duty is carried out on applications submitted to the fiscal authority within 3 years from the date of payment of the above amount.

Based on the above, based on the effect of Article 333.40 of the Tax Code of the Russian Federation, I ask:

Refund from the federal budget the full amount of state duty in the amount of 705 (seven hundred five) rubles, paid under clause No. 44 of May 7, 2015. when filing an application with the court.

Last name, first name, patronymic, signature, number.

By law, overpaid funds can be returned within three years from the date of payment. If you deal with this issue later, nothing will come of it. But the period for returning state duty from the tax office is much shorter. It is only a month from the date of application. If after 30/31 days you do not receive your money, the court may impose a penalty. The tax office will pay it to you for late returns.

How to return erroneously paid state duty to the tax office

In accordance with paragraph 3 of Article 333.40 of the Tax Code of the Russian Federation, an application for the return of an overpaid (collected) amount of state duty is submitted by the payer of the state duty to the body (official) authorized to perform legally significant actions for which the state duty was paid (collected).

The application for the return of an overpaid (collected) amount of state duty shall be accompanied by original payment documents if the state duty is subject to full refund, and if it is subject to partial refund, copies of the specified payment documents.

In this regard, it is necessary to submit an application for the return of excessively (erroneously) paid state duty, indicating the reason for the return, the amount
and service for which payment was made, as well as the full details of the payer (full full name, name of the bank, BIC of the bank, bank correspondent account, recipient's personal account), attaching the original payment document confirming payment for services. Sample application (attached) .

Refund of state duty

The procedure for returning to the applicant the overpaid state fee when filing an application with the court is set forth in Part 3 of Art. 127.1, part 2 art. 129 Arbitration Procedure Code of the Russian Federation and Part 2 of Art. 128, part 2 art. 129 CAS RF, but the Code of Civil Procedure does not cover this issue in detail.

Subclause 2, clause 1, art. 333.40 of the Tax Code requires an unconditional return of the paid state duty, including in the event of a return of a statement of claim, complaint or other appeal or refusal to accept it by the courts. At the same time, paragraph 6, clause 3, art. 333.40 of the Tax Code establishes that the application for a refund of duty must be accompanied by decisions, rulings or certificates of the courts about the circumstances that are the basis for a full or partial refund of the overpaid amount of duty, as well as payment documents (receipt, payment order).

Consequently, the refund of the state fee should be carried out on the basis of a court ruling on refusal to accept, or on the return of the statement of claim in the event that the ruling itself contains an appropriate indication and the decision was made by the court on the basis of the provisions of the Arbitration Procedure Code and the CAS. And if the statement of claim is returned or refused to be accepted in accordance with the Civil Procedure Code, the state fee is subject to refund, regardless of whether there is an indication of this in the court ruling. True, for this you will need to obtain a court certificate about the circumstances that are the basis for a full or partial refund of the overpaid amount of duty. Such conclusions are contained in the Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated October 4, 2017 No. 03-05-04-03/64446 “On the return of overpaid state duties in cases considered by the courts.”

An application for the return of an overpaid (collected) amount of state duty may be submitted within 3 years from the date of payment.

Procedure for refund of state duty

Paragraph 3 of Article 333.18 of the Tax Code stipulates that the state duty is paid at the place of commission of a legally significant action in cash or non-cash form.

In accordance with Article 160.1 of the Budget Code of the Russian Federation, the budget revenue administrator makes a decision on the return of overpaid (collected) payments to the budget, penalties and fines, as well as interest for untimely implementation of such a return and interest accrued on excessively collected amounts, and submits an order to the authority Federal Treasury to make a refund in the manner established by the Ministry of Finance of the Russian Federation.

By virtue of the Instructions on the procedure for applying the budget classification of the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n), the main administrator of the state duty in cases considered by the courts is the Federal Tax Service of Russia and its territorial bodies.

Therefore, the state duty refund procedure consists of 2 steps:

first you need to apply to the court to issue a certificate of refund of the state duty;

Having received a return certificate from the court, you must submit an application for the return of the corresponding amount of state duty to the Federal Tax Service of Russia or its territorial body at the place where the state duty was credited.

Sample application to the court for a certificate of duty refund

To the Moscow Arbitration Court
address: 115225, Moscow, st.
Bolshaya Tulskaya, 17 applicant: Romashka LLC,
legal address 1: ______________
tel. +7-911-01-01-001, email. email: [email protected]

APPLICATION
for refund of state duty

On 11/23/2017 Romashka LLC (TIN 1140011111 OGRN 1111111111111) by payment order No. 393 dated 11/22/2017 (Appendix No. 1) paid a state fee in the amount of 10,000 rubles for consideration of the claim against Odnodnevka LLC in the Moscow Arbitration Court.

Due to the fact that on November 24, 2017, Odnodnevka LLC repaid the debt voluntarily before filing a claim with the Moscow Arbitration Court, guided by Article 104 of the Arbitration Procedure Code of the Russian Federation, Article 333.40 of the Tax Code of the Russian Federation:

Issue a certificate for the tax authority regarding the return of Romashka LLC (TIN 1140011111 OGRN 1111111111111) of the state fee in the amount of 10,000 (Ten thousand) rubles paid by payment order No. 393 dated November 22, 2017 for the consideration of the case in the Moscow Arbitration Court.

Payment order No. 393 dated November 22, 2017 2

Head of Romashka LLC _______________ Ivanov I.I.

1 - the arbitration court sends a certificate to the address specified in the Unified State Register of Legal Entities

2 - the original payment order must be attached to the application, therefore documents are not accepted through the “My Arbitrator” service, they must be sent by mail.

Sample application to the Federal Tax Service for the refund of state duty

In the Federal Tax Service No. 26 of Moscow,
address: 17639, Moscow, Chernomorsky Blvd., 1, building 1,
applicant: Romashka LLC,
legal address 1: ______________
tel. +7-911-01-01-001, email. email: [email protected]

APPLICATION
for refund of state duty

On 11/23/2017 Romashka LLC (TIN 1140011111 OGRN 1111111111111) by payment order No. 393 dated 11/22/2017 (Appendix No. 1) paid a state fee in the amount of 10,000 rubles for consideration of the claim against Odnodnevka LLC in the Moscow Arbitration Court.

12/12/2017 The Moscow Arbitration Court issued a ruling on the return of state duty.

Guided by Article 333.40 of the Tax Code of the Russian Federation:

Refund the state fee paid by Romashka LLC (TIN 1140011111 OGRN 1111111111111) in the amount of 10,000 (Ten thousand) rubles, paid by payment order No. 393 dated November 22, 2017 for consideration of the case in the Moscow Arbitration Court, transferring the specified amount to the following details: _________________________________________________________________.

Payment order No. 393 dated November 22, 2017 2

Certificate from the Moscow Arbitration Court regarding the return of state duty dated December 12, 2017.

Head of Romashka LLC _______________ Ivanov I.I.

1 — The Federal Tax Service sends a certificate to the address specified in the Unified State Register of Legal Entities

2 - the original payment order must be attached to the application, so the documents must be sent by mail or through the taxpayer’s Personal Account.

The article was written and posted on December 2, 2017. Added -

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Refund of state duty

However, it is not always possible to return the state duty. For example, the state fee for state registration of a marriage or name change is not refunded if such registration has not been carried out (clause 2 of Article 333.40 of the Tax Code of the Russian Federation). Also, the fee paid for state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with it will not be returned in the event of refusal of state registration (Clause 4 of Article 333.40 of the Tax Code of the Russian Federation).

How to return money mistakenly paid to the budget (state duty)

First, let's figure out in what cases you can count on a refund of state duty. It should be noted that the state fee is not always returned to the payer and there are various reasons for this, for example, when a case is considered in court and a decision is made, the state fee cannot be returned, since the judge spent time considering the dispute and it must be paid.

Application for refund of state duty to the tax office

the duty has been paid in a larger amount than required;

legally significant actions for which the fee was paid have not been carried out;

the person who paid the fee did not actually contact the state authorities;

a fee has been paid for a passport or refugee document, but its issuance to the applicant has been refused;

the applicant withdrew the application for state registration of intellectual property items in the manner regulated by clause 1 of Art. 330.30 Tax Code of the Russian Federation;

the court terminated the administrative proceedings or left the administrative claim without consideration.

Refund of state duty from the tax office: all the nuances of the procedure

The general procedure for working with state duty amounts tells us that you need to write a refund application to the place where you applied for the service. Such an application must be accompanied by an original document documenting the fact that you paid the fee. The original is required if you are claiming a full refund. For a partial refund, a copy of the payment slip is sufficient.

Refund of state duty

An application for the return of an overpaid (collected) amount of state duty in cases heard in courts, as well as by magistrates, is submitted by the payer of the state duty to the tax authority at the location of the court in which the case was heard.

How to return erroneously paid state duty to the tax office

An application for the return of an overpaid (collected) amount of state duty is submitted by the payer of the state duty to the body (official) authorized to perform legally significant actions for which the state duty was paid (collected).

When is a state duty refund possible and how to return it?

in the amount of overpayment - if you paid a state duty in excess of that established by the Tax Code of the Russian Federation (clause 1, clause 1, Article 333.40 of the Tax Code of the Russian Federation);

in the amount of 50% - if you, as a copyright holder, have submitted an application to terminate the state registration of rights, restrictions (encumbrances) on rights to real estate and transactions with it (clause 4 of Article 333.40 of the Tax Code of the Russian Federation);

in the amount of 50% - if you are a plaintiff in the case and enter into a settlement agreement before the Supreme Court of the Russian Federation or the arbitration court makes a decision (clause 3, clause 1, article 333.40 of the Tax Code of the Russian Federation).

Which method of returning state duty to the traffic police should you choose?

When applying to a state court, a Russian citizen must pay a state fee before filing a claim document or a previously drawn up application. If the defendant pays the state fee, then payment must be made no later than ten days after the court decision comes into force.

Payment for notary services must be made before the applicant uses the services of the official.

If a citizen needs initial or repeated documentation, then the state fee must be paid before receiving the documents in hand.

Refund of state duty

If an individual or legal entity paid the state fee to the court, but never filed a claim, a refund is necessary. In this case, the tax office, in addition to the application for transfer and payment document, is provided with a certificate of refund of state duty from the court stating that this statement of claim was not filed and was not accepted for proceedings.

Application for refund of state duty to the tax office sample

An ordinary citizen on his own behalf, an individual entrepreneur, or a legal entity of any legal form can pay the state duty. Confirmation of the fact of payment of the state duty will be an official receipt of the established form or a payment order with a bank seal confirming the execution of the payment.