How to return the state fee

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.