Government duty– a fee collected from persons when they apply to authorized government bodies, local government bodies, other bodies and (or) officials, for the commission of legally significant actions in relation to these persons, with the exception of actions performed by consular offices of the Russian Federation. At the same time, for the purposes of paying the state duty, the issuance of documents (their copies, duplicates) is equated to legally significant actions.
The main regulatory act ensuring legal regulation payment of the state duty, from January 1, 2005, is part two of the Tax Code (Section 8 “Federal Taxes”, Chapter 25.3 “State Duty”).
The following are recognized as state duty payers:
– organizations;
– individuals.

The specified persons are recognized as payers if they:
– apply for legally significant actions;
– act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees.
Procedure and deadlines for paying state duty. By general rule Payers pay state duty within the following terms:
- when applying to the Constitutional Court of the Russian Federation, courts of general jurisdiction, arbitration courts or magistrates - before filing a request, petition, application, statement of claim, complaints (including appeal, cassation or supervisory);

- defendants, if the court decision is not made in their favor - within ten days from the date the court decision enters into legal force;
– when applying for notarial acts – before performing notarial acts;

- when applying for the issuance of documents (their copies, duplicates) - before the issuance of documents (their copies, duplicates);

– when applying for an apostille – before the apostille is affixed;
- when applying for other legally significant actions - before submitting applications and (or) other documents to perform such actions or before submitting the relevant documents.

If several payers who are not entitled to the benefits established by this chapter simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares.

State duty is paid in cash or non-cash form.
The size of the state duty and the specifics of its payment are defined in Art. 333.19-333.34 NK.

Benefits for certain categories individuals and organizations are established in Art. 333.35-333.39 NK.

For example, the following are exempt from paying state duty:
– federal government bodies, state off-budget funds Russian Federation, budgetary institutions and organizations;
– courts of general jurisdiction, arbitration courts and magistrates, state and municipal museums, archives, libraries and other state and municipal repositories of cultural property;
– individuals – Heroes Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, participants and disabled people of the Great Patriotic War.
Deferment or installment payment of the state duty is granted at the request of an interested person for a period of up to six months. No interest is accrued on the amount of state duty in respect of which a deferment or installment plan has been granted.

The paid state fee is subject to partial or full refund in the following cases:

– payment of state duty in a larger amount than provided for in the Tax Code;
– return of an application, complaint or other appeal or refusal to accept it by the courts or refusal to perform notarial acts by authorized bodies and (or) officials;
– termination of proceedings in the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court;
– refusal of persons who have paid the state fee to perform a legally significant action before contacting the authorized body (official) performing this legally significant action;

– refusal to issue a passport of a citizen of the Russian Federation.
Refund of the overpaid (collected) amount of state duty is made upon the application of the payer of the state duty submitted to the tax authority at the place of the action for which the state duty was paid (collected).

The application can be submitted within three years from the date of payment of the overpaid (collected) amount of state duty.
Tax authorities verify the correctness of calculation and payment of state duty in state notary offices, civil registry offices and other bodies and organizations that carry out actions in relation to payers for which state duty is charged.

The state duty is a fee levied on individuals when they apply to state bodies, local government bodies, other bodies and (or) officials for the commission of legally significant actions in relation to these persons, with the exception of actions performed by consular offices of the Russian Federation. At the same time, the issuance of documents (their copies, duplicates) is also equated to legally significant actions.

Payers– organizations and individuals who: 1) apply to authorized entities to perform legally significant actions; 2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

Procedure and terms of payment. The Tax Code provides for the payment of state fees in the following cases: 1) when applying to the Constitutional Court of the Russian Federation, courts of general jurisdiction, arbitration courts or magistrates - before filing a request, petition, application, statement of claim, complaint; 2) individuals - within 10 days from the date the court decision entered into legal force; 3) when applying for notarial acts - before performing notarial acts; 4) when applying for the issuance of documents (their copies, duplicates) - before the issuance of documents (their copies, duplicates); 5) when applying for other legally significant actions - before submitting applications and (or) other documents.

As a general rule, the state duty is paid by the payer himself. State duty amounts: 1) in firmly fixed amounts (for example, when filing a statement of claim with the arbitration court in disputes regarding the invalidation of transactions, a state fee is charged in the amount of 2000 rubles); 2) in percentage terms (for example, 4% of the claim price, but not less than 500 rubles; 3) in a combined form (for example, 2,000 rubles plus 3% of the amount exceeding 50,000 rubles).

Privileges. Certain categories of payers are exempt from paying state fees: 1) courts of general jurisdiction, arbitration courts and magistrates - when sending (submitting) requests to the Constitutional Court of the Russian Federation and to the constitutional (statutory) courts of constituent entities of the Russian Federation; 2) state and municipal museums, archives, libraries and other state and municipal repositories of cultural property - for the right to temporarily export cultural property located in their funds for permanent storage; 3) individuals - Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, participants and disabled people of the Second World War - in cases considered in courts of general jurisdiction, by justices of the peace, in the Constitutional Court of the Russian Federation when applying to bodies and (or) officials who commit notarial actions, and to bodies carrying out state registration acts of civil status, etc.

The Tax Code of the Russian Federation provides for exemption from paying state fees when applying to courts of general jurisdiction, arbitration courts, the Constitutional Court of the Russian Federation and constitutional courts of constituent entities of the Russian Federation, and magistrates.

54. Transport tax

Transport tax applies to regional taxes, is put into effect by the laws of the constituent entities of the Russian Federation and is obligatory for payment in the territory of the corresponding region. Regional legislative (representative) bodies determine the tax rate within the limits established by the Tax Code, the procedure and timing of its payment, the reporting form for this tax, and tax benefits and reasons for their use.

Taxpayers Persons on whom vehicles are registered that are recognized as an object of taxation are recognized.

Object of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed) vessels and other watercraft and air vehicles.

Are not an object taxation: rowing boats, motor boats with an engine power not exceeding 5 hp; passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 hp, received (purchased) through authorities social protection population; commercial marine and river boats; passenger and cargo sea, river and aircraft owned by organizations whose main activity is passenger and cargo transportation; tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock tankers), registered to agricultural producers and used for the production of agricultural products; planes and helicopters of air ambulance and medical service, etc.

The tax base: 1) regarding Vehicle having engines - as the vehicle engine power in horsepower; 2) in relation to waterborne non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons; 3) in relation to other water and air vehicles - as a unit of vehicle.

Tax period recognized calendar year.

Tax rates are established in a firmly fixed amount - depending on the engine power or gross capacity of vehicles, category of vehicles per one horsepower engine power of the vehicle, one registered ton of the vehicle or unit of the vehicle.

Tax calculation procedure. Organizations calculate the tax amount independently. The amount of tax payable by individuals is calculated by tax authorities on the basis of information provided by the authorities carrying out state registration of vehicles. The tax amount is calculated for each vehicle as the product tax base and tax rate. Payment transport tax carried out by taxpayers at the location of vehicles in the manner and within the time limits, established by laws subjects of the Russian Federation.

57. Organizational property tax

Corporate property tax refers to regional taxes, NK is installed and regional laws, is put into effect in accordance with the laws of the constituent entities of the Russian Federation and from the moment of entry into force is obligatory for payment in the territory of the corresponding constituent entity of the Russian Federation.

Taxpayers are Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory, continental shelf or in the exclusive economic zone RF.

Object of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal or trust management included in joint activities), recorded on the balance sheet as fixed assets in accordance with the established accounting procedures.

Object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices, movable and immovable property related to fixed assets is recognized. The object of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices is recognized as real estate located on the territory of the Russian Federation and owned by them by right of ownership.

The tax base – average annual cost property recognized as an object of taxation is determined by taxpayers independently.

Tax period The calendar year is recognized. The reporting periods are the first quarter, six months and nine months of the calendar year.

Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

Tax benefits. The following are exempt from taxation: organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to property used to carry out the functions assigned to them; religious organizations - in relation to property used by them to carry out religious activities; organizations - in relation to objects recognized as historical and cultural monuments of federal significance, property of bar associations, law bureaus and legal advice and etc.

Procedure for calculation and payment. The tax amount is calculated based on the results tax period as the product of the corresponding tax rate and the tax base determined for the tax period. Tax and advance payments of tax are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

59. Land tax.

Land tax applies to local taxes. It is established by the Tax Code and regulatory legal acts representative bodies municipalities, is put into effect and ceases to be in effect in accordance with the Tax Code and regulatory legal acts of representative bodies of municipalities and is obligatory for payment in the territories of these municipalities. A similar procedure for establishing and introducing taxes is in effect in the federal cities of Moscow and St. Petersburg.

Taxpayers– organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Object of taxation: land plots located within the municipality in whose territory a land tax has been introduced.

Not recognized as an object of taxation land plots: 1) withdrawn from circulation; 2) limited in circulation in accordance with the law, which are occupied by particularly valuable objects cultural heritage peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage; 3) limited in circulation in accordance with the law, provided to ensure defense, security and customs needs, etc.

The tax base defined as cadastral value land plots recognized as an object of taxation.

Organizations and individual entrepreneurs determine the tax base independently on the basis of information from the state land cadastre about each land plot owned by them by right of ownership or by the right of permanent (perpetual) use.

The tax base for each individual who is not an individual entrepreneur is determined by the tax authorities based on the information submitted to tax authorities bodies carrying out maintenance of the state land cadastre, bodies carrying out registration of rights to real estate and transactions with it, and bodies of municipalities.

Tax period The calendar year is recognized. Reporting periods for organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of the calendar year.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) and cannot exceed: 1) 0.3% in relation to land plots: classified as agricultural lands or lands within agricultural use zones in settlements and used for agricultural production; occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex or provided for housing construction; provided for personal farming, gardening; 2) 1.5% for other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) permitted use land plot.

Tax benefits. The following are exempt from taxation: organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions; organizations - in relation to land plots occupied by state highways common use; organizations - in relation to land plots directly occupied by mobilization facilities and (or) mobilization capacities, mothballed and (or) not used in production, etc.

Tax deductions. The tax base is reduced by a tax-free amount of RUB 10,000. per taxpayer in the territory of one municipality in relation to a land plot owned, permanent (perpetual) use or lifetime inheritable possession of the following categories of taxpayers: 1) Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory; 2) disabled people with III degree of limited ability to labor activity, as well as persons who have I and II disability groups, established before January 1, 2004, without issuing a conclusion on the degree of limitation of the ability to work; 3) disabled people since childhood; 4) veterans and disabled people of the Second World War, etc.

Procedure for calculating tax and advance payments. The tax amount is calculated at the end of the tax period as the corresponding tax rate percentage of the tax base. Organizations calculate the amount of tax and advance payments independently. Individual entrepreneurs calculate the amount of tax and advance payments independently in relation to land plots used by them in entrepreneurial activity. The amount of tax and advance tax payments paid by individuals is calculated by the tax authorities.

Land tax and advance payments are subject to payment by taxpayers in the manner and within the time limits established by legal acts of representative bodies of municipalities (laws of Moscow and St. Petersburg).

TOPIC 7.2. GOVERNMENT DUTY

State duty refers to federal taxes and fees. The share of state duty in federal budget revenues in 2006 is 0.5%. Unlike taxes, a duty is a reimbursable payment, the payment of which is one of the conditions for government bodies to carry out legally significant actions in the interests of the payer, including the issuance of documents. Unlike taxes, the collection of duties is always associated with a special purpose - covering the costs of the institution in connection with whose activities they are collected. The amount of the fee is determined based on the nature and size of the service (the principle of equivalence) and is usually set in a specific amount.

After studying the materials on this topic, students will be able to:

determine the purpose of the state duty;
name the composition of state duty taxpayers;
know the amount of state duty for performing various actions;
apply benefits for payment of state duty.

7.2.1. Payers, order
and deadlines for payment of state duty

In accordance with the Tax Code of the Russian Federation National tax represents fee collected from organizations and individuals when they apply to state bodies, local governments, other bodies and (or) officials who are authorized in accordance with legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and normative legal acts of local self-government bodies, for the commission of legally significant actions in relation to these persons, provided for by the Tax Code of the Russian Federation, with the exception of actions performed by consular offices of the Russian Federation.

In this case, the issuance of documents (their copies, duplicates) is equated to legally significant actions.

Payers State duty is paid to organizations and individuals if they:

1) apply for the performance of legally significant actions provided for by the Tax Code of the Russian Federation;

2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state duties in accordance with the Tax Code of the Russian Federation.

The state duty, as a rule, is paid before the commission of legally significant actions in relation to the payer or the issuance of documents (see Table 7.2).

In the event that several payers who are not entitled to benefits simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares. If among the persons applying for a legally significant action, one or more persons are exempt from paying the state duty, its amount is reduced in proportion to the number of persons exempt from paying the duty. In this case, the remaining amount of the state duty is paid by persons who are not exempt from payment.

Table 7.2

Deadlines for payment of state duty

Type of legally significant action	Duty payment deadline
When applying to the Constitutional Court of the Russian Federation, courts of general jurisdiction, arbitration courts or magistrates	Before filing a request, petition, application, statement of claim, complaint (including appeal, cassation or supervisory)
If payers act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state duty	Within 10 days from the date of entry into force of the court decision
When applying for notarial acts	Before performing notarial acts
When applying for the issuance of documents (their copies, duplicates)	Before issuing documents (copies, duplicates)
When applying for an apostille	Before affixing the apostille
When applying for other legally significant actions	Before submitting applications and (or) other documents to perform such actions or before submitting the relevant documents

State duty is paid in cash or non-cash form. The fact of payment of the state duty is confirmed by a payment order with a note from the bank about its execution or a receipt established form issued to the payer by the bank, official or cash desk of the body by which the payment was made.

At the request of an interested person, he may be granted a deferment or installment payment of the state duty for a period of up to six months. No interest is accrued on the amount of state duty in respect of which a deferment or installment plan has been granted.

7.2.2. State duty amounts
for performing various actions

The amount of state duty for carrying out legally significant actions, including the issuance of documents, is established by Ch. 25.3 Tax Code of the Russian Federation. They are uniform throughout the Russian Federation. The rates of state duty depend on the nature of the actions performed by government bodies and are set either as a fixed amount expressed in rubles, or as a percentage of the corresponding amount (for example, when exporting cultural property, the rates are as a percentage of their value). In some cases, combined duty rates are established using a regressive scale (for example, when filing a property claim with a court of general jurisdiction or an arbitration court). Examples of state duty amounts for various actions are given in table. 7.3.

It should be noted that with the entry into force of Ch. 25.3 of the Tax Code of the Russian Federation in 2005, the list of types of actions for which state duty is charged was significantly expanded. So, for example, the amounts of the state duty were established:

for the commission by the authorized federal executive body of actions for the official registration of a program for electronic computers, a database and the topology of an integrated circuit;
for carrying out actions by authorized government agencies during the implementation of federal assay supervision;
for the commission by the authorized body of actions related to the state registration of issues (additional issues) of securities valuable papers;
for carrying out registration actions related to activities on the securities market;
for state registration in the State Ship Register, ship book or bareboat charter register;
for state registration of aircraft in the State Register of Civil Aircraft of the Russian Federation;
for obtaining a numbering resource by a telecom operator, etc.

Table 7.3

Amounts of state fees for various actions

Type of action	State size duties
1. In cases heard in courts of general jurisdiction, by magistrates when filing a claim of a property nature subject to assessment, with the price of the claim:
up to 10,000 rub.	4% of the claim price, but not less than 200 rubles.
from 10,001 to 50,000 rub.	400 rub. plus 3% of the amount exceeding RUB 10,000.
from 50,001 to 100,000 rub.	1600 rub. plus 2% of the amount exceeding RUB 50,000.
from 100,001 to 500,000 rub.	2600 rub. plus 1% of the amount exceeding RUB 100,000.
over 500,000 rub.	6600 rub. plus 0.5% of the amount exceeding RUB 500,000, but not more than RUB 20,000.
2. For performing notarial acts
for certification of powers of attorney requiring a notarial form in accordance with the legislation of the Russian Federation
for certifying the marriage contract
for certification of powers of attorney for the right of use and (or) disposal motor vehicles: children, including adopted children, spouse, parents, full brothers and sisters; other individuals
3. For state registration of acts of civil status
for state registration of marriage, including issuance of a certificate
for state registration of divorce, including the issuance of certificates: with mutual consent of spouses who do not have common minor children upon divorce in judicial procedure upon divorce at the request of one of the spouses if the other spouse is recognized by the court as missing, incompetent or sentenced to imprisonment for a term of over three years for committing a crime	200 rub. from each spouse
4. For performing actions related to the acquisition of citizenship of the Russian Federation or renunciation of citizenship of the Russian Federation, as well as entry into the Russian Federation or departure from the Russian Federation
for issuing a passport of a citizen of the Russian Federation for leaving the Russian Federation and entering the Russian Federation
5. for state registration, as well as for performing other legally significant actions
for state registration of a legal entity, with the exception of state registration of liquidation legal entities and (or) state registration political parties And regional branches political parties
for opening a bank branch
for state registration of an individual as an individual entrepreneur
for the issuance and exchange of a passport of a citizen of the Russian Federation
for the right to export: cultural property created more than 50 years ago cultural property created 50 years ago or less paleontology collectibles mineralogy collectibles	10% of the value of valuables 5% of the value of valuables 10% of the value of valuables 5% of the value of valuables
for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities
for providing a license to carry out banking operations when creating a bank	0.1% declared authorized capital of the bank being created, but not more than 40,000 rubles.
for issuing permission to distribute outdoor advertising

7.2.3. Benefits for paying state duty

For the payment of state duty, the Tax Code of the Russian Federation establishes a wide list benefits, which are provided to certain categories of citizens and organizations in the following forms:

1. Complete exemption from payment of state duty.

For example, in cases considered in courts of general jurisdiction, by justices of the peace, in the Constitutional Court of the Russian Federation, when applying to bodies or officials performing notarial acts, and to bodies carrying out state registration of acts of civil status, the following are exempt from paying state fees:

Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory;
participants and disabled people of the Great Patriotic War.

For example, for performing notarial acts, state authorities and local government bodies applying for notarial acts are exempt from paying state fees in cases provided by law; public organizations disabled people; individuals – for certifying property wills in favor of the state.

In addition, state duty is not paid in the following cases:

1) for issuing an invitation to enter the Russian Federation for a foreign citizen or stateless person for the purpose of studying at a state or municipal educational institution;

2) for extending the validity period of a temporary residence permit in the Russian Federation for a foreign citizen or stateless person who arrived in the Russian Federation for the purpose of carrying out charitable activities or delivering humanitarian aid or due to circumstances related to the need for emergency treatment, serious illness or the death of a close relative;

3) for the export of cultural property reclaimed from someone else’s illegal possession and returned to the owner;

4) for the state registration of the rights of the Russian Federation, a subject of the Russian Federation, a municipal entity to state, municipal real estate that is not assigned to state, municipal enterprises and institutions and, respectively, constitutes the state treasury of the Russian Federation, the treasury of a subject of the Russian Federation, the municipal treasury;

5) for state registration of seizures of real estate;

6) for state registration of mortgages arising on the basis of law;

7) for state registration of an agreement to change the contents of a mortgage, including making appropriate changes to the records of the Unified state register rights to real estate and transactions with it;

8) for the state registration of the right to an object of real estate that arose before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it” during the state registration of the transition this right or transactions on the alienation of real estate.

2. Exemption from state duty for certain transactions.

For example, from paying state duty in cases considered in courts of general jurisdiction, as well as by magistrates, plaintiffs are exempt from claims:

about collection wages(monetary support) and other requirements arising from labor relations;
on the collection of benefits;
on the collection of alimony;
on compensation for damage caused by injury or other damage to health, as well as the death of the breadwinner;
on compensation for property and (or) moral damage caused by the crime;
when considering cases to protect the rights and legitimate interests of a child;
on claims of a non-property nature related to the protection of the rights and legitimate interests of disabled people, etc.

In cases considered in arbitration courts, the following are exempt from paying state duty:

1) prosecutors, state bodies, local government bodies and other bodies that apply to arbitration courts in cases provided for by law in defense of state and (or) public interests;

2) plaintiffs in claims related to violation of the rights and legitimate interests of a child.

Individuals are exempt from paying state duty for state registration of acts of civil status in the following cases:

for issuing certificates when correcting or changing birth records in connection with adoption;
for making corrections and or changes in civil status records and issuing certificates in connection with errors made during state registration of civil status acts due to the fault of employees performing state registration of civil status acts;
for the issuance of certificates of registration of acts of civil status for submission to the authorized bodies on issues of assignment or recalculation of pensions or benefits;
for issuing death certificates when correcting and changing records of death acts of unreasonably repressed and subsequently rehabilitated persons on the basis of the law on the rehabilitation of victims of political repression, as well as for issuing repeated death certificates for persons of this category;
for issuing notices of the absence of civil status records for the restoration of lost civil status records in the prescribed manner.

3. Establishment of a non-taxable amount.

For example, from paying state fees when considering claims of a property nature or claims containing simultaneously claims of a property and non-property nature, in courts of general jurisdiction, as well as by magistrates, in the case if the cost of the claim does not exceed 1 million rubles. exempt:

public organizations of disabled people acting as plaintiffs and defendants;
plaintiffs are disabled people of groups I and II;
veterans of the Great Patriotic War, combat veterans, veterans military service applying for protection of their rights established by the legislation on veterans;
plaintiffs – in claims related to violation of consumer rights;
plaintiffs - pensioners receiving pensions assigned in the manner established by the pension legislation of the Russian Federation - in claims of a property nature against the Pension Fund of the Russian Federation, non-state pension funds or to federal executive authorities carrying out pension provision persons who served in military service.

4. Reducing the state duty rate.

For example, disabled people of groups I and II pay a state fee of 50% for all types of notarial acts.

Self-test questions for topic 7.2

Define state duty.
In what cases does it become necessary to pay state duty?
Name the composition of state duty payers
List the types of benefits for paying state duty.
What are the procedures and deadlines for paying state fees?

Bibliography for topic 7.2

tax code Russian Federation. Part 2. Federal Law of 05.08.2000 No. 117-FZ (with amendments and additions).
Budget system of the Russian Federation: Textbook / Ed. O. V. Vrublevskaya, M. V. Romanovsky. – 3rd ed., rev. and processed –M.: Yurayt, 2003.
Zhukova S. V. New in the legislation on state duty // Russian Tax Courier, 2005. No. 1-2.
Taxes and taxation. 5th ed. / Ed. M. V. Romanovsky, O. V. Vrublevskaya - St. Petersburg: Peter, 2006.
Taxation of legal entities and individuals / Ed. T. E. Kosareva, L. A. Yurinova. – 3rd ed., rev. and processed – St. Petersburg: Publishing House “Business Press”, 2004.
Tax policy Russia: problems and prospects / Ed. I. V. Gorsky. – M.: Finance and Statistics, 2003.
Tax law: Textbook / Ed. S. G. Pepelyaeva. – M.: Yurist, 2004.
Panskov V. G. Taxes and the tax system in the Russian Federation: Textbook. M.: Finance and Statistics, 2005.
Tolkushin A.V. Taxes and taxation: Encyclopedic Dictionary. – M.: Yurist, 2000.
Finance: Textbook / Ed. prof. M. V. Romanovsky, prof. O. V. Vrublevskoy, prof. B. M. Sabanti. – 2nd ed., revised. and additional – M.: Yurait-Izdat, 2006.

A state fee is a fee levied when performing legally significant actions or issuing documents. Payers are organizations and individuals. It is necessary to know the procedure for determining and the deadlines for paying the duty. The amount of the fee depends on the type of action taken against the taxpayer and the authorized body that is considering the case. The legislation establishes a system of benefits for certain categories of individuals and organizations.

When studying this topic and performing practical tasks, you must be guided by the provisions of Chapter 25 3 “State Duty” of the Tax Code of the Russian Federation.

Self-test questions

3.5.1. Define state duty.

3.5.2. What is the difference between a state duty and a tax?

3.5.3. Who is the payer of the state duty?

3.5.4. For what actions is a state fee charged?

3.5.5. Which authorized bodies have the right to collect state fees?

3.5.6. What factors influence the amount of duty?

3.5.7. What system of benefits is provided for when paying state duty?

3.5.8. What is the procedure for calculating state duty?

3.5.9. In what form is the duty paid and what documents confirm the fact of its payment?

3.5.10. What are the deadlines for paying the state duty?

3.5.11. What is the procedure for returning state duty?

Tests

3.5.1. State duty is:

a) an annual gratuitous payment collected from legal entities;

b) a fee collected from legal entities and individuals when they apply to authorized bodies for performing legally significant actions in relation to these persons;

c) a fee levied only on foreign citizens for performing legally significant actions in relation to them;

d) fee levied on legal entities and individuals upon receipt identification number taxpayer.

3.5.2. The state fee is paid when applying to courts of general jurisdiction, arbitration courts or magistrates:

a) within 3 days after consideration of the case;

b) no later than 5 days before the date of consideration of the case;

c) before submitting the request;

d) no later than 10 days before the date of consideration of the case.

3.5.3. The amount of the state fee when filing a claim of a property nature is established:

a) in a fixed amount and percentage depending on the value of the claim;

b) in a fixed amount, regardless of the cost of the claim;

c) in the amount of 3% regardless of the cost of the claim;

d) differentiated in a fixed amount depending on the cost of the claim.

3.5.4. The claim price is determined by:

a) a judge in accordance with civil procedural legislation;

b) expert bureaus licensed to this type activities;

c) a representative of government authority;

d) the plaintiff, and in cases established by law, the judge in accordance with civil procedural legislation.

3.5.5. If the plaintiff increases the size of the claim, the amount of state duty:

a) is paid additionally in accordance with the increased cost of the claim;

b) no additional payment;

c) additional payment is based on a 50% increase in the cost of the claim;

d) the issue of additional payment is decided by the court.

3.5.6. If the plaintiff reduces the size of the claim, the amount of overpaid state duty:

a) subject to a 50% refund;

b) fully refundable;

c) non-refundable;

d) the issue of return is decided by the court.

3.5.7. When concluding a settlement agreement before the arbitration court makes a decision, the state fee is:

a) shall be refunded to the plaintiff in the amount of 50% of the amount paid;

b) must be returned to the plaintiff in full;

c) cannot be returned to the plaintiff;

d) is fully compensated to the plaintiff at the expense of the defendant.

Tasks

3.5.1. A claim of a property nature is considered in a court of general jurisdiction. The price of the claim is set at RUB 2,350,000. The plaintiffs are two individuals, one of whom is a group II disabled person.

Calculate the amount of state duty payable by each plaintiff. Justify your answer.

3.5.2. An individual applied for a work permit to a foreign citizen and to a state notary office to certify powers of attorney for the right to use a car for his wife and daughter. Calculate the amount of state duty payable by the plaintiff. State the due date for payment. Justify your answer.

The 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 Russian legislation and legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local self-government bodies, for the commission of legally significant actions in relation to these persons (Article 333.16 of the Procedural Code of the Russian Federation). The issuance of documents (their copies, duplicates) for the purpose of imposing state duties is equated to the performance of legally significant actions. Currently, the state duty is one of two fees in force in Russia.

Questions of history

In modern tax system In Russia, state duty is perhaps the most “ancient” element. Before the tax reform of the 1930s. There were various fees (judicial, for issuing foreign passports, etc.). During the reform, all of them were combined into a single state duty, which in 1942 was replaced simply by a state duty.

The modern state duty is regulated by Ch. 25.3 of the Tax Code of the Russian Federation, put into effect in 2005. Prior to this, the procedure for calculating and paying state duty was determined by the Law of the Russian Federation dated December 9, 1991 “On State Duty” with subsequent amendments and additions.

In accordance with Art. 13 of the Tax Code of the Russian Federation the state duty is assigned to federal taxes and fees. The role of income tax duty in income consolidated budget insignificant. At the end of 2014, revenues from this source accounted for no more than 0.60% of income (see Table 4.5 in Chapter 4).

State duty revenues are distributed between levels budget system depending on what exactly (for what actions or documents) a specific payment is charged.

State duty on cases considered by the constitutional (statutory) courts of the constituent entities of the Russian Federation; for state registration of a vehicle pledge agreement; for the issuance of a qualification certificate granting the right to carry out cadastral activities; for registering funds mass media, the products of which are intended for distribution primarily in the territory of a constituent entity of the Russian Federation; for actions of authorized bodies related to licensing the use of subsoil plots of local significance; for providing licenses for retail sales alcohol products issued by executive authorities of the constituent entities of the Russian Federation; for actions of executive authorities of constituent entities of the Russian Federation related to licensing of educational activities carried out within the limits of the delegated powers of the Russian Federation in the field of education, etc., is credited to the budget income of the constituent entity of the Russian Federation.

In income local budgets the state duty for the performance of notarial acts by officials of local government bodies authorized in accordance with Russian legislation to perform notarial acts is subject to crediting; state duty on cases considered by courts of general jurisdiction, justices of the peace (with the exception of the Supreme Court of the Russian Federation); for state registration of vehicles and for some other actions.

In all other cases, the state duty is credited to federal budget Russian Federation.

Payers state duty (Article 333.17 of the Tax Code of the Russian Federation) are organizations and individuals if they:

apply for the performance of legally significant actions provided for in Chapter 25.3 of the Tax Code of the Russian Federation;
act as defendants in courts of general jurisdiction, the Supreme Court of the Russian Federation, arbitration courts or in cases considered by magistrates, and if in this case the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

The Tax Code identifies the following main groups of legally significant actions in which it becomes necessary to pay a state fee:

when filing a claim with the Constitutional Court, the Supreme Court of the Russian Federation, courts of general jurisdiction or magistrates;
in case of performing notarial acts in the interests of the payer;
in the case of state registration of acts of civil status and other legally significant actions;
when performing actions related to the acquisition of Russian citizenship or renunciation of Russian citizenship, as well as entry into or exit from Russia;
when an authorized federal executive body performs actions for state registration of a program for electronic computers, a database and the topology of an integrated circuit;
when performing actions by authorized government agencies during the implementation of federal assay supervision;
when performing actions by the authorized federal executive body when carrying out state registration of medicines and medical devices;
during state registration, as well as when performing other legally significant actions in the interests of the taxpayer.

In table 11.4 provides examples of establishing state duty rates for certain types, depending on the group of legally significant actions.

State duty rates

Table 11.4

Type of action or appeal	Articles of the Tax Code of the Russian Federation	Examples of setting rates
In cases pending Supreme Court Russian Federation, courts of general jurisdiction, magistrates, arbitration courts	333.19 333.20 333.21	1) When filing a claim of a property nature that is not subject to assessment, as well as a claim of a non-property nature: for individuals - 300 rubles; for organizations - 6,000 rubles; 2) when filing an application to declare the debtor insolvent (bankrupt) - 6,000 rubles.
In cases pending Constitutional Court of the Russian Federation and constitutional (statutory) courts of the constituent entities of the Russian Federation		1) When sending a complaint by an organization - 6,750 rubles; 2) when sending a complaint by an individual - 450 rubles.
For performing notarial acts		1) For certification of powers of attorney to carry out transactions (transactions) requiring (requiring) a notarial form in accordance with the legislation of the Russian Federation - 200 rubles; 2) for certification of other powers of attorney requiring a notarial form - 200 rubles; 3) for certifying an agreement on the payment of alimony - 250 rubles; 4) for certification of a marriage contract - 500 rub.
For state registration of acts of civil status and other legally significant actions	333.26 333.27	1) For state registration of marriage, including issuance of a certificate - 350 rubles; 2) for state registration of divorce, including the issuance of certificates: with mutual consent of spouses who do not have common minor children - 650 rubles. from each of the spouses; upon divorce in court - 650 rubles. from each of the spouses; upon divorce at the request of one of the spouses if the other spouse is recognized by the court as missing, incompetent or convicted of committing a crime to imprisonment for a term of more than three years - 350 rubles.

Type of action or appeal	Articles of the Tax Code of the Russian Federation	Examples of setting rates
For performing actions related to the acquisition of Russian citizenship or renunciation of Russian citizenship, as well as entry into the Russian Federation or departure from the Russian Federation		1) For issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation - 2000 rubles; 2) for issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, containing an electronic storage medium (new generation passports) - 3,500 rubles.
Taking actions by the authorized federal executive body for state registration of a program for electronic computers, a database and an integrated circuit topology		For state registration of a computer program, database and integrated circuit topology, respectively, in the Register of Computer Programs, the Database Register and the Register of Integrated Circuit Topologies: for an organization - 4,500 rubles; for an individual - 3000 rubles.
For the performance of actions by authorized government agencies during the implementation of federal assay supervision		1) For testing and branding jewelry and other household products from precious metals: for gold products - up to 200 rubles. for one unit; for silver products - up to 500 rubles. for one unit; for platinum products - up to 200 rubles. for one unit; for pachaladiya products - up to 200 rubles. for one unit
Actions taken by the authorized federal executive body when carrying out state registration of medicinal products		1) For confirmation of state registration medicinal product for medical use - 145,000 rubles; 2) for confirmation of state registration of a medicinal product for veterinary use - 70,000 rubles.
For the performance of actions by the authorized federal executive body during the state registration of medical devices		For state registration of medical devices - 7,000 rubles.

Type of action or appeal

Articles of the Tax Code of the Russian Federation

Examples of setting rates

For state registration, as well as for performing other legally significant actions

1) For state registration of mass media, the products of which are intended for distribution primarily on the territory of a constituent entity of the Russian Federation, district, city, other populated area, district in a city, microdistrict:

periodical printed publication - 3500 rubles; news agency-4000 rub.;

2) for state registration of a share in the right of common ownership of common real estate in apartment building- 200 rub.;
3) for the commission by the authorized body of actions related to the state registration of issues (additional issues) of issue-grade securities: issue-grade securities placed by subscription - 0.2% of the nominal amount of the issue (additional issue), but not more than 200,000 rubles.

Depending on the nature of setting rates, one can distinguish a simple state duty, proportional and mixed.

Simple state fee calculated at rates in the form of a fixed amount. So, for example, for issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, the state fee is 2000 rubles; for confirmation of state registration of a medicinal product for medical use - 145,000 rubles, and for state registration of divorce (including issuance of certificates) with the mutual consent of spouses who do not have common minor children, the state duty is 650 rubles. from each spouse (see Table 11.4).

As an example proportional duty You can cite the state duty for cases considered in courts of general jurisdiction and by magistrates. So, for example, when filing a claim of a property nature that is subject to assessment, a regressive scale of state duty rates has been established (Article 333.19 of the Tax Code of the Russian Federation) (Table 11.5).

The value of the claim usually refers to the value of the property or the amount Money which the plaintiff seeks to recover. If we are talking about the collection of alimony, then the cost of the claim is understood as the totality of payments for one year.

As an example of establishing mixed state duty You can cite the fee for issuing a certificate of inheritance by law and by will. Thus, if a certificate of the right to inheritance is issued to children (including adopted children), spouse, parents, brothers and sisters of the testator, then the duty rate will be 0.3% of the value of the inherited property, but not more than 100 thousand rubles, and for others heirs 0.6% of the value of the inherited property, but not more than 1 million rubles.

Regressive scale of state duty rates according to

Art. 333.19 Tax Code of the Russian Federation

When paying state duty, the Tax Code retains a significant list of organizations and individuals that are entitled to benefits when paying it.

Tax benefits, as a rule, are established in the form of full or partial exemption from paying state duties for certain categories of persons. Moreover, the list of preferential categories may significantly depend on each type of legally significant action or issuance of documents that necessitate the payment of state duty.

Here is a list (not complete) of some categories of persons exempt from paying state fees in cases heard in courts of general jurisdiction:

veterans of the Great Patriotic War, combat veterans seeking protection of their rights established by the legislation on veterans;
pensioners receiving pensions for property claims against the Pension Fund of Russia;
plaintiffs:
- - on claims for recovery of wages;
- - on claims for alimony;
- - but claims of a non-property nature related to the protection of the rights and legitimate interests of disabled people;
- - disabled people of the first and second groups;
- - but claims for compensation for damage caused by injury or other damage to health, as well as the death of the breadwinner;
public organizations of disabled people, for all claims;
prosecutor on applications in defense of the rights, freedoms and legitimate interests of citizens and other categories of persons.

The following are exempt from paying state fees for notarial acts:

disabled people of groups I and II - by 50% for all types of notarial acts;
individuals - for certifying property wills in favor of the Russian Federation, constituent entities of the Russian Federation and (or) municipalities;
public organizations of disabled people - for all types of notarial actions;
individuals - for issuing certificates of the right to inheritance during inheritance:
- - a residential building, as well as the land plot on which the residential building is located, apartments, rooms or shares in the specified real estate, if these persons lived together with the testator on the day of the testator’s death and continue to live in this house (this apartment, room) after his death;
- - property of persons who died in connection with the performance of state or public duties;
- - deposits in banks, funds in bank accounts of individuals;
persons who were injured while defending the USSR, the Russian Federation and performing official duties in the Armed Forces of the USSR and the Armed Forces of the Russian Federation - for attesting to the accuracy of copies of documents necessary for the provision of benefits;
individuals - for certifying a power of attorney to receive pensions and benefits;
some other categories of legal entities and individuals according to certain species notarial actions.

There are other benefits provided separate categories persons and organizations upon payment various types state duty.

Let's look at an example.

Example 11.7

Suppose that two grandchildren (A and B) inherited an apartment from their grandmother in a common joint ownership without allocation of shares. The cost of the apartment, in accordance with the assessment, was 1,530 thousand rubles. Grandson B lived with his grandmother in the same apartment and continues to live there. The state fee for issuing a certificate of inheritance is set at 0.3% of the value of the inherited property if the inheritance is received by children, spouses, parents, brothers and sisters of the testator, and 0.6% if the inheritance is received by another heir. What is the amount of state duty that should be collected for notarization of documents?

IN in this case grandchildren belong to the category “other heirs”, so a rate of 0.6% should be applied to them, but grandson B lived with his grandmother, so he is exempt from paying state duty. Once the apartment becomes a common joint property, it is assumed that the shares of the co-owners are equal.

Thus, only grandson A will have to pay the state fee for processing documents. The amount of the fee will be: (1530 thousand rubles / 2) 0.006 = 4.59 thousand rubles.

This amount is less than limit value the state duty established in this case (1 million rubles), therefore it is precisely this that is subject to payment to the budget.

State duty is paid to banks (their branches), as well as by transferring amounts from the payer’s account through banks. The state fee for notarial acts, for registration of acts of civil status, performed by officials of local government bodies, is paid in cash on a receipt of the established form.