How to return an erroneously paid state fee to court

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@.

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.

How to return money erroneously paid to the budget (state duty)?

Have you paid the fee, but entered the details incorrectly or is there no longer a need? Find out how to get your money back.

Many of us have been faced with a situation where we had to pay receipts for any services, and it doesn’t matter whether they were government duties, taxes, fines, or just paying for utilities.

Often, circumstances played a “wicked joke” on those who, due to their own carelessness, paid state duties on erroneous details at least once in their lives. Of course, people who know how to get the money they paid back don’t need to worry, but what should those who are faced with this issue for the first time do and don’t know where to start or where to go?

Deadline for refund

If for some reason an overpayment is discovered or the funds have been transferred to the wrong account, an application for a refund of the state duty amount can be submitted to the tax authority within three years from the date of payment of the specified amount.

The law establishes a general limitation period of three years. This period is quite legitimate to apply when applying to the tax authorities for the purpose of returning funds.

Refunds of overpaid amounts of state duty are made within one month from the date of filing the application for refund. The decision to return is made within ten days from the date of receipt of the application.

Let's be honest, the tax authorities try to comply with the above deadlines, otherwise the amount that is not returned within the prescribed period is returned to the payer from the budget with interest.

General procedure and required documents

According to the Tax Code of the Russian Federation, a 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 the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation Federation and regulatory legal acts of local governments, for the performance of legally significant actions in relation to these persons.

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.

The Tax Code of the Russian Federation explains this and indicates that the state duty is refundable in full or in part:

in case of payment of a state duty in a larger amount than provided for by the Tax Code of the Russian Federation;
in case of return of an application, complaint or other appeal or refusal to accept them by the courts or refusal to perform notarial actions by authorized bodies and (or) officials;
in case of termination of the proceedings or leaving the statement of claim without consideration by a court of general jurisdiction or an arbitration court;
if a settlement agreement is concluded before the arbitration court makes a decision, 50 percent of the amount of the state duty paid by him shall be returned to the plaintiff; — in case of refusal of persons who paid the state duty to perform a legally significant action before contacting the authorized body;
in case of refusal to issue a passport of a citizen of the Russian Federation for exit from the Russian Federation and entry into the Russian Federation, certifying in cases provided for by law, the identity of a citizen of the Russian Federation outside the territory of the Russian Federation and on the territory of the Russian Federation, a refugee travel document;
in the event that the applicant is notified of the acceptance of his application to withdraw the application for state registration of a computer program, database and integrated circuit topology before the registration date.

We will determine the procedure for returning the state duty. The document on the basis of which funds can be returned is an application.

The application, as a rule, is drawn up in any form, but is submitted to the government agency where the payment was made. Let's look at the text of the statement in more detail.

The first thing that needs to be indicated is the body to which the application is sent, for example, “To the Federal Tax Service Inspectorate No. ..... for the city of Moscow.” Below you need to indicate the payer, his passport details, phone number and address, and account details. The application must be named in some way, for example, “Application for the return of erroneously paid funds”, “Application for the return of state duty”, “Application for overpaid state duty”, etc.

The text of the application must contain the reason for the refund. The cases of refunds that are relevant today are listed above, so we recommend writing the reason verbatim in order to avoid unwanted delays in resolving the issue.

There may be several reasons for a refund, so it is possible to indicate all the reasons in one application.

It is important to note that the application must be correctly drafted and not resemble a hundred-page novel, that is, it must clearly state the reasons, refund amounts and the name of the services for which money was paid.

Next, the application is signed by an authorized person and dated. All this will allow the institution’s employees not to waste time searching for the necessary information, and the payer will quickly return his money. Along with the application, you must attach a document confirming payment of the state fee. If there is a need to return the entire payment amount, the original payment document must be attached to the application.

In the event of a refund of part of the paid amount, it is not prohibited to attach copies of payment documents. The decision to return the overpaid amount of state duty to the payer is made by the body (official) carrying out the actions for which the state duty was paid.

Now let us pay attention to one interesting fact, in Article 333.40 of the Tax Code of the Russian Federation: “To the application for the return of an overpaid (collected) amount of state duty in cases considered in courts of general jurisdiction, arbitration courts, the Constitutional Court of the Russian Federation and constitutional (statutory) courts subjects of the Russian Federation, justices of the peace, attached decisions, rulings and certificates of courts on the circumstances that are the basis for a full or partial refund of the overpaid (collected) amount of state duty...”

The phrase regarding the provision of court certificates about the circumstances for the return of state fees is confusing.

As you know, courts do not issue any certificates, so it is almost impossible to obtain any document from a court, for example, of general jurisdiction, but such a document may well be a ruling, decision or decree.

The question arises: “Then why are these requirements needed, and how can you understand the meaning of these certificates?” Of course, this once again confirms that our laws are not perfect, and practice shows us that the more documents that need to be collected, the fewer will be willing to do this, however, when contacting the tax authority with an application for a refund of state duty, applicants should be persistent and demand from officials to accept the documents in hand, especially since what type of certificates should be is not defined by Tax legislation.

It is necessary to touch upon another important point, how to determine the government body to which it is necessary to submit an application for a refund of the state fee. After all, a positive result depends on this.

Let's imagine a situation: an individual paid the state fee to the court for filing a statement of claim, but the case was left by the court without consideration (the reasons are not important).

Does an individual have the right to apply anywhere to get the money back? Based on the provisions of the Tax Legislation of the Russian Federation, an individual has the right to return the full cost of the state duty on the basis of a personal application. Question: “Where should the application be sent, to the court or the tax authority?” A common mistake applicants make is incorrectly addressing documents.

Clarity is needed here; if the state fee was paid in a case considered by the courts, the application must be submitted not to the court, but to the tax office at the location of the court. This also applies to magistrates.

Who is the applicant?

Due to the fact that the state duty is paid at the place of commission of a legally significant action in cash or non-cash form, when signing an application for the return of the state duty, the applicant must be the payer of the duty.

The payer is recognized as both an individual and a legal entity. The fact of payment of the state duty by the payer in non-cash form is confirmed by a payment order with a note from the bank or the relevant territorial body of the Federal Treasury, including those making payments in electronic form, about its execution.

The fact of payment of the state duty by the payer in cash 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.

Let's consider individuals. Of course, the person who paid the receipt must sign and submit the application to government agencies, but if it is not possible to carry out these actions, a representative may be present.

A representative can be any person acting under a power of attorney. It is important to know that the power of attorney must be certified by a notary and it must indicate specific powers to collect state fees.

As for a legal entity, the applicant is the payer organization. It is easier to work with organizations since the general director has the right to sign the application, but in this case the services of representatives are not prohibited.

Any person acting on the basis of a power of attorney has the right to sign the application. The only difference is that the power of attorney does not need to be certified by a notary. The text of the power of attorney must necessarily contain specific instructions on the powers of the representative.

Are there exceptions to the refund policy?

Of course, there are exceptions to all rules.

This also applies to the refund of state duty:

the paid state duty is not refundable 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 (or) changes in the civil status record is not refundable, if the state registration of the corresponding civil status act was not subsequently carried out or was not made corrections 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, however, upon termination of state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with based on the relevant statements of the parties to the agreement, half of the paid state duty is returned.

How to return payment of state duty?

The state fee is a mandatory payment for processing documents such as a national passport, international passport or driver's license. To make this payment, a receipt with details is required. It is using these details that the payment is made to the required bank account. However, it is not uncommon for a situation where payment of state duty is received to the wrong account number. This may be due to an error by the cashier or payer when filling out the details for the payment order. In addition, an error when paying state fees often occurs due to the presence of outdated details, which today can be found everywhere on the Internet.

Example of an application for a refund of state duty

If such a situation occurs, then the payer is faced with the question: “how to return payment of the state duty?” To do this, you need to write a letter addressed to the head of the tax authority in whose territory the payment transaction was made. This letter must be submitted to the tax office against signature. In addition to the letter, the payer must provide an original receipt confirming the payment. It is worth adding that such actions can only be performed within three years after payment is made.

State fee refund procedure

First of all, you should find out for what reasons a refund of state duty payment may be made. It should be said that the state duty is not always refunded. Therefore, payers who want to get their money back must meet a number of requirements.

Firstly, a full or partial refund of the state duty can only be carried out if the payer sends an application for the return of the paid amount of the state duty to the body that is authorized to carry out legally significant actions. This means that the payer also needs to send an application to the Federal Migration Service (in the case of issuing a passport or international passport), the State Traffic Safety Inspectorate (in the case of issuing a driver’s license), the Civil Registry Office (in the case of marriage), etc.

Secondly, documents must be attached to the application that confirm the fact of the overpaid amount. In order to receive a full refund, you must provide original payment documents. If a partial refund is required, the payer can make do with providing copies of documents confirming the payment. Such documents are receipts and payment checks.

Application for refund of state duty payment

Speaking about the application for a refund of state fees, it is necessary to return to the topic of reasons and grounds for making a refund. The following cases may serve as grounds for filing an application:

payment of state duty in an amount greater than necessary;
refusal to apply to this government body;
termination of office work;
leaving the application unattended.

An application for the return of funds from the Federal Treasury should be sent precisely to the government agency where the service was provided to the payer. As mentioned above, this could be a traffic police department, a regional branch of the Federal Migration Service, a district registry office, etc. Proper filing of an application requires the attachment of a number of documents. In particular, a payer planning to return part or all of the money must be provided with a court decision that describes the circumstances that serve as the basis for the return of the state duty. All available receipts must also be provided. As for the statement itself, it can be written either manually or printed. The application must contain the full name and address of the applicant, as well as details of the institution to which it is being submitted.

Deadline for refund of state duty payment

The possibility of returning payment of the state fee is relevant only for three years from the date of its payment. In this case, the payer has the opportunity to restore the missed deadline. To do this, he needs to file a claim in court.

However, most often payers do not lose the opportunity to return their funds within a 3-year period. During this period, the payer can quite legally contact the tax authorities with a demand to return funds that were mistakenly paid in favor of any government agency.

Refunds of overpaid funds are usually made within one month after submitting the relevant application. Moreover, the decision on the feasibility and possibility of performing such an operation is made within 10 days after receiving the application from the payer.

It must be said that tax authorities usually comply with these deadlines. This is due to the fact that failure to comply with the deadlines required by the legislation of our country provides for the return of funds from the budget with accrued interest. This situation cannot suit the tax authorities, so payers can count on a prompt decision to return payment of state duties.

Required documents for refund of state duty payment

A refund of state duty payment is possible only if the payer has all the necessary documents in hand. First of all, the payer must provide a statement indicating the grounds and reasons for the refund. This point is extremely important, since its success will depend on the validity of the applicant’s claims. Therefore, the application must be drawn up as competently as possible. The applicant must clearly state the reasons for the refund. In addition, the reasons for the return must be current at the moment.

The applicant may provide several reasons why he is requesting a refund of the funds paid. However, you should not turn your statement into a novel of several pages. This may lead to a delay in making a decision on this issue. The application must be dated and signed by the payer. Due to this, employees of the government agency to which it is sent will not waste time searching for the necessary information.

To confirm the validity of his claims, the payer must attach a check or receipt for payment. In general, the more documents are submitted, the greater the chances of a positive outcome of this process.

Exceptions to duty refund rules

There are a number of exceptions to the rules of the state duty refund process. First of all, a refund cannot be made if the defendant voluntarily satisfied the plaintiff’s demands after he appealed to the Arbitration Court. Such an appeal may be made to make a determination to accept the claim for legal proceedings. In addition, an appeal to the Arbitration Court is necessary for approval of the settlement agreement by a court of general jurisdiction.

A refund of the state fee cannot be made even if it was paid for the official conclusion or divorce of a marriage, change of name, as well as making any changes to civil status acts. Moreover, even if the events described above did not take place or were not entered into the civil registration records, the state duty is not refundable.

An exception may also be a situation in which the state duty was paid for state registration or restrictions on real estate rights. However, these processes did not take place for some reason.

In general, returning state duty is a complex process that has many nuances. Therefore, if the payer does encounter a similar problem, he needs to approach its solution with maximum responsibility.

How to return the state fee for a statement of claim?

Refund of state duty

To return the paid state duty, the following actions must be carried out sequentially:

Apply for a refund of the paid state duty to the judicial authority to which the claim was filed, indicating the grounds for its return.
Send a statement of similar content to the branch of the Federal Tax Service, attaching to it a receipt for payment of the state duty and a court ruling/certificate. In this case, the application is submitted to the Federal Tax Service at the location of the court (paragraph 5, paragraph 3, article 333.40, part 2 of the Tax Code of the Russian Federation dated 05.08.2000 No. 117-FZ). The name of the required branch of the Federal Tax Service will be indicated in the receipt for payment of the state duty.

If the state duty is refunded:

in full, the set of documents for submission to the Federal Tax Service also includes the original payment document or an indication that it is in the case materials;
partially, a copy of the receipt for payment of the state duty is attached to the court’s ruling (see paragraph 2, paragraph 3, article 333.40, part 2 of the Tax Code of the Russian Federation).

An exhaustive list of grounds for the return of state duty is given in paragraph 1 of Art. 333.40 part 2 of the Tax Code of the Russian Federation.

Application for refund of state duty:

must be submitted to the same judicial body where the claim was filed, even if the court returned the statement of claim, refused to accept it, or the plaintiff himself decided not to go to court;
is considered by the judge alone, and a meeting is not organized and the plaintiff is not invited to court.

Refund of the state duty on the corresponding application is made within 1 month from the date of its receipt by the Federal Tax Service. The right to submit an application for a refund of the state duty is retained for 3 years from the date of payment (clauses 6–7 of Article 78 Part 1 of the Tax Code of the Russian Federation dated July 31, 1998 No. 146-FZ).

Application for refund of state duty to the arbitration court and courts of general jurisdiction: procedure for filing

Applications for the return of state fees submitted to arbitration courts or courts of general jurisdiction (magistrate, district) are no different in their structure and content.

The procedure for applying for a refund is also identical. If the payer of the state duty refused the procedural action after paying the state duty for it, then the court does not issue a ruling on the return of this payment, but issues a certificate that the claim, complaint or petition was not received in court (clause 3 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation “On some issues of application..." dated May 25, 2005 No. 91).

An application to the court can be filed in any convenient way:

personally by the applicant through the court office (the applicant’s copy must contain the date of admission, position, surname and initials of the person who accepted the document, and his signature);
by post (by registered mail with a list of the contents and a notification of delivery).

For the arbitration branch of the courts, an application filing system is available through the “My Arbitrator” electronic service.

Application for refund of state duty to court: form

A unified form for such a statement is not provided for by law, so it can be made in writing, adhering to the following content:

name of the court;
information about the applicant: full name, passport details, address, telephone number;
information about the state duty paid: the date of payment, its amount, information about the procedural action for which the state duty was paid (type of application depending on the requirements contained in it, whether it was accepted by the court, what actions were performed by the court, details of the case, names of those involved parties, etc.);
grounds for refund of state duty with references to the relevant legislation and documents confirming such grounds;
a formulated request to the court for the return of the paid state duty and the issuance of a corresponding certificate or ruling for subsequent presentation to the tax authority;
list of attachments (original/copy of payment receipt, copy of the court ruling on the return of the application, refusal to accept it, etc.);
Date of preparation;
applicant's signature.

A sample application to the court for the return of paid state duty can be downloaded from the link:

Application for refund of state duty to the tax authority

Such a statement must include the following information:

name of the tax authority;
information about the applicant: last name, first name, patronymic, passport details, residential address, contact phone number;
name of the document: “Application for refund of state duty”;
name of the court, amount of state duty to be refunded and the date of its payment, details of the payment document;
a request to the tax authority for a refund of state duty with reference to Art. 333.40 part 2 of the Tax Code of the Russian Federation;
list of applications;
Date of preparation;
applicant's signature.

A sample application to the tax authority is available at the following link:

So, the procedure for returning the state duty paid for a statement of claim consists of 2 main stages: applying to the court that considered the case and the tax authority. An application for a refund of state duty must be drawn up in writing and in free form.