Advice 1: How to return the state fee

State duty is paid at the time of registration company, for registration of amendments in statutory documents, for filing a claim for notarial acts and more. Often there are situations when the stateduty is transferred unnecessarily or in a larger size and need of the procedure of its return.
How to return the state fee
You will need
  • receipt about payment of state duty.
Learn the key legislative documents defining the concept of state fees: law of the Russian Federation No. 2118-1 dated 27.12.1991 of the year "About bases of tax system in the Russian Federation" and RF Law "On state duty". According to the laws of the state duty refers to fees in the budget, therefore, it applies all the provisions on the fees of the Tax code of the Russian Federation, including the procedure for the return. Also in article 6 of the Law On state duty provided a refund of duties and rules of procedure.
Determine if you are eligible to claim a refund of the state fee. To return the fee, if the amount of its paying more than required. This situation may occur because of arithmetic errors or incorrect determination of the calculation order. Also stamp duty can be refunded if the action on which it was accrued, was not implemented. Some of the return duties are listed in article 78 of the Tax code of the Russian Federation.
Collect a package of documents for registration of a return of the state duty. If you are an individual, you will need a statement, payment document, copy of identity document, copy of passbook and a power of attorney if the interests of the owner is third person. For legal persons, it is sufficient statements and payment document. You will also need documents that directly relate to the grounds for the overpayment of duties. For example, the decision or the court if the fee was paid to conduct the trial.
Contact with the listed documents to the tax inspection at the place of residence or registration. According to paragraph 9 of article 78 of the RF Tax code, stamp duty will be refunded within one month from the date of application. If within this period you will not receive a refund, then the fee will bear interest at the rate of refinancing of the Central Bank of Russia.

Advice 2: How to reclaim legal costs

The law defines situations when it is possible to return the paid state duty. Such cases and the refund established by article 333.40 of the Tax code of the Russian Federation. It is possible in the case of an overpayment, return statements, or in the case where the payer of the fee from making a legal action, the court's refusal in consideration of applications, complaints, termination of the proceedings. If the claimant refused the claim, the decision is not in favor of the defendant is not accepted, the proceedings terminated. In this case, the fee budget to the defendant does not pay.
How to reclaim legal costs
Apply for refund of overpaid state tax in the authority to perform the legal acts (does not apply to relations in the consideration of cases by courts, arbitration courts, magistrates). Specify the details of where you need to make a return.
Apply to the tax authority on the return of the state duty.
Please include the original documents on payment of state duty (payment order, receipts) upon return of the registration fee, attach copies of the payment documents.
Attach a certificate from the court for the return of the state duty or the judicial act (definition of decision), which indicated the need for a refund.
On the basis of complaints received, the authorized body makes the decision on refund of duty, shall notify the payer.
Within one month from the date of filing of the application and required documents state fee is refunded to the payer.
Stamp duty is refundable when the reduction of claims, at the conclusion of the settlement agreement from the budget of 50% of the amount.
Useful advice
The amount of the registration fee must be paid only in person. Request for refund of overpayment of state tax must be filed within three years from the date of payment.
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