ST 333.19 Tax Code of the Russian Federation.
1. On cases being considered Supreme Court Russian Federation in accordance with the civil procedural legislation of the Russian Federation and the legislation on administrative proceedings, courts of general jurisdiction, justices of the peace, the state fee is paid in the following amounts:
1) when filing a claim of a property nature, an administrative claim of a property nature, subject to assessment, with the price of the claim:
up to 20,000 rubles - 4 percent of the claim price, but not less than 400 rubles;
from 20,001 rubles to 100,000 rubles - 800 rubles plus 3 percent of the amount exceeding 20,000 rubles;
from 100,001 rubles to 200,000 rubles - 3,200 rubles plus 2 percent of the amount exceeding 100,000 rubles;
from 200,001 rubles to 1,000,000 rubles - 5,200 rubles plus 1 percent of the amount exceeding 200,000 rubles;
over 1,000,000 rubles - 13,200 rubles plus 0.5 percent of the amount exceeding 1,000,000 rubles, but not more than 60,000 rubles;
2) when submitting an application for issuance court order- 50 percent of the state duty established by subparagraph 1 of this paragraph;
3) 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 organizations - 6,000 rubles;
4) when filing a supervisory complaint - in the amount of the state duty paid when filing a claim of a non-property nature;
5) when filing a claim for divorce - 600 rubles;
6) when filing an administrative claim to challenge (in whole or in part) regulatory legal acts (regulatory acts) of state bodies, Central Bank Russian Federation, state off-budget funds, local governments, state corporations, officials, as well as an administrative claim to challenge non-normative legal acts of the President of the Russian Federation, the Federation Council of the Federal Assembly of the Russian Federation, the State Duma of the Federal Assembly of the Russian Federation, the Government of the Russian Federation, the Government Commission for Monitoring the Implementation foreign investment In Russian federation:
For individuals- 300 rubles;
6.1) when filing an administrative claim to challenge acts federal bodies executive power, other federal government bodies, the Central Bank of the Russian Federation, state extra-budgetary funds containing clarifications of legislation and having regulatory properties:
for individuals - 300 rubles;
for organizations - 4,500 rubles;
7) when filing an administrative claim for recognition of non-normative legal act invalid and on recognition of decisions and actions (inaction) of state bodies, local governments, other bodies, officials as illegal:
for individuals - 300 rubles;
for organizations - 2,000 rubles;
8) when filing an application in cases of special proceedings - 300 rubles;
9) when filing an appeal and (or) cassation complaint - 50 percent of the amount of the state duty payable when filing a claim of a non-property nature;
11) when submitting an application for the issuance of writs of execution for enforcement arbitration court decisions - 2,250 rubles;
12) when filing an application to secure a claim being considered in an arbitration court - 300 rubles;
13) when filing an application to cancel the decision of the arbitration court - 2,250 rubles;
14) when filing an application in cases of alimony collection - 150 rubles. If the court makes a decision to collect alimony both for the maintenance of children and for the maintenance of the plaintiff, the amount of the state duty is doubled;
15) when filing an administrative claim for the award of compensation for violation of the right to legal proceedings within a reasonable time or the right to execution judicial act within a reasonable time:
for individuals - 300 rubles;
for organizations - 6,000 rubles.
2. Provisions of this article apply subject to the provisions.
Commentary to Art. Internal Revenue Code 333.19
The provisions of the commented article determine the procedure for paying state fees in cases heard in courts of general jurisdiction and magistrates' courts. Note that for cases considered in arbitration courts Russian Federation, the state duty is set in a different amount and is determined separately according to the rules.
It is no coincidence that the legislator has collected into one article the rules for paying state fees in cases heard in courts of general jurisdiction and magistrates' courts. Both courts of the judicial system of the Russian Federation consider civil cases according to the rules of civil procedural legislation. In addition, according to Art. 320 of the Code of Civil Procedure of the Russian Federation, decisions (other acts) made (adopted) by a magistrate may subsequently be appealed to a court of general jurisdiction (district level, first instance). The appeal will take place according to the rules of appeal proceedings regulated by Ch. 39 Code of Civil Procedure of the Russian Federation.
The state fee provided for in the commented article is paid when applying to a court of general jurisdiction for the consideration of cases in the first instance or to a magistrate in connection with the consideration of a civil case or a case arising from administrative proceedings. Separate paragraphs of this article and Art. 333.20 of the Tax Code of the Russian Federation also provides for the rules for paying the state fee when applying to a court of general jurisdiction in a cassation or supervisory instance, but they are set as a percentage depending on the amount of the state fee paid when applying to the court with this case at first instance.
It should be noted that the civil process also provides for a review of the case based on newly discovered circumstances. However, based on the content of the commented article, it is clear that an application for review of a case based on newly discovered circumstances is not subject to a state fee.
The commented article 333.19 of the Tax Code of the Russian Federation is structured in such a way that it almost completely reflects the content of the Code of Civil Procedure of the Russian Federation. Payment of the state fee is provided for cases of claim proceedings, which are divided into property and non-property, cases of special proceedings, proceedings in cases of administrative legal relations, forced execution of arbitration court decisions. For some categories of disputes that relate to claims or other types of disputes (categories of cases), the commented article provides for a separate procedure (amount) for determining the state duty.
The commented article provides for the amount of the state duty in cases of claim proceedings, while separate amounts of the state duty are provided for cases (on property disputes) that are subject to assessment, and for cases that are not subject to assessment, but are property-related in their content (the subject of the dispute is property). In cases in which the disputed property is subject to assessment, the state duty is established by the commented article depending on the value of the property.
Up to 10,000 rubles - 4% of the claim price, but not less than 200 rubles;
1) from 10,001 rubles to 50,000 rubles - 400 rubles plus 3% of the amount exceeding 10,000 rubles;
2) from 50,001 rubles to 100,000 rubles - 1,600 rubles plus 2% of the amount exceeding 50,000 rubles;
3) from 100,001 rubles to 500,000 rubles - 2,600 rubles plus 1% of the amount exceeding 100,000 rubles;
4) over 500,000 rubles - 6,600 rubles plus 0.5% of the amount exceeding 500,000 rubles, but not more than 20,000 rubles.
For property disputes that are not subject to assessment, the state duty is established depending on who is paying it (100 rubles for individuals and 2,000 rubles for legal entities). The same amount of state duty is provided for when going to court on non-property disputes.
The price of the claim, if it is subject to assessment, is indicated by the plaintiff. In the event of a clear discrepancy between the indicated price and the actual value of the claimed property, the price of the claim is determined by the judge when accepting the statement of claim. The price of the claim according to Art. 91 of the Code of Civil Procedure of the Russian Federation is determined by claims:
1) on reclaiming property - based on the value of the property being claimed;
2) about collection Money- based on the amount collected sum of money;
3) on the collection of alimony - based on the totality of payments for one year;
4) on urgent payments and issuances - based on the totality of all payments and issuances, but not more than for three years;
5) on open-ended or lifetime payments and distributions - based on the totality of payments and distributions for three years;
6) on a decrease or increase in payments and distributions - based on the amount by which payments and distributions are reduced or increased, but not more than for a year;
7) on termination of payments and disbursements - based on the totality of remaining payments and disbursements, but not more than for a year;
8) o early termination property lease agreement - based on the totality of payments for the use of property during the remaining term of the agreement, but not more than for three years;
9) on the right of ownership of a real estate object owned by a citizen by right of ownership - based on the cost of this object, but not lower than its inventory valuation (or in its absence - not lower than the estimated value of the object under the insurance contract), for an object of real estate owned by the organization - not lower than the balance sheet valuation of the object;
10) consisting of several independent requirements - based on each requirement separately.
Another category of cases is considered in the procedure of claim proceedings - these are cases of issuing a court order. The amount of the state duty for cases of this category is established by law in the amount of 50% of the amount of the state duty that is payable when filing a non-property application in court. The rules for issuing a court order are regulated by Ch. 11 Code of Civil Procedure of the Russian Federation. A court order can be issued not for any demands of the applicant, but only for those established in Art. 122 Code of Civil Procedure of the Russian Federation:
1) the claim is based on a notarized transaction;
2) the claim is based on a transaction concluded in simple written form;
3) the claim is based on a protest of the bill of exchange made by the notary for non-payment, non-acceptance and undated acceptance;
4) a claim has been made for the collection of alimony for minor children, not related to establishing paternity, challenging paternity (maternity) or the need to involve other interested parties;
5) a demand has been made to collect arrears from citizens on taxes, fees and other obligatory payments;
6) a demand is made for the recovery of accrued but not paid to the employee wages;
7) declared by the internal affairs body, tax police body, department bailiffs demand for the recovery of expenses incurred in connection with the search for the defendant, or the debtor and his property, or a child taken from the debtor by court decision, as well as expenses associated with the storage of seized property seized from the debtor, and the storage of the property of the debtor evicted from the occupied property them living quarters.
Government duty for special proceedings is set at 100 rubles. Proceedings in cases of special proceedings are provided for in Section 4 of the Code of Civil Procedure of the Russian Federation. It includes cases:
1) on establishing facts of legal significance;
2) about the adoption of a child;
3) on recognizing a citizen as missing or declaring him dead;
4) on limiting the legal capacity of a citizen, declaring a citizen incompetent, limiting or depriving a minor aged 14 to 18 years of the right to independently manage their income;
5) on declaring a minor fully capable;
6) on recognition of a movable thing as ownerless and recognition of the right of municipal ownership to an ownerless immovable thing;
7) on the restoration of rights to lost bearer securities or order securities;
8) on forced hospitalization of a citizen in a psychiatric hospital and forced psychiatric examination;
9) on making corrections or changes in civil status records;
10) about completed notarial actions or refusal to perform them;
11) on the restoration of lost judicial proceedings.
Separately, payment of state duty is provided for disputes arising from public (administrative and legal) relations: in cases of challenging regulatory legal acts (Chapter 24 of the Code of Civil Procedure of the Russian Federation) and challenging actions (inaction) of decisions of bodies or officials of state power, local self-government ( Chapter 25 of the Code of Civil Procedure of the Russian Federation).
When filing an appeal and (or) a cassation complaint, the state fee is set at 50% of the amount of the state fee payable when filing a claim of a non-property nature.
When filing an application for the re-issuance of copies of decisions, sentences, court orders, court rulings, decisions of the presidium of a supervisory court, copies of other documents from the case issued by the court, as well as when filing an application for the issuance of duplicates executive documents 2 rubles are paid per page of the document, but not less than 20 rubles. Please note that the state fee must be paid precisely in the case of re-issuance of these judicial acts and their copies. According to the civil procedural and criminal procedural legislation of the Russian Federation, copies of judicial acts must be issued (properly certified) once. If any of the persons participating in the case needs to obtain a copy of the document again, he must pay a state fee in the prescribed amount.
When filing an application for the issuance of writs of execution for the forced execution of arbitration court decisions, a state fee is paid in the amount of 1,000 rubles. Chapter 47 of the Code of Civil Procedure of the Russian Federation establishes the procedure for issuing writs of execution for the forced execution of arbitration court decisions. According to Part 1 of Art. 426 of the Code of Civil Procedure of the Russian Federation, the court may refuse to extradite writ of execution to enforce the arbitration court decision if the party against whom the arbitration court decision was made provides the court with evidence that:
1) the arbitration agreement is invalid on the grounds provided for by federal law;
2) the party was duly notified of the election (appointment) of arbitrators or of the arbitration proceedings, incl. about the time and place of the arbitration court meeting, or for other valid reasons, could not provide her explanations to the arbitration court;
3) the decision of the arbitration court was made on a dispute not provided for by the arbitration agreement or not falling under its terms, or contains rulings on issues that go beyond the scope of the arbitration agreement. If decisions on issues covered by the arbitration agreement can be separated from decisions on issues not covered by such agreement, the court issues a writ of execution only for that part of the arbitration award that contains decisions on issues covered by the arbitration agreement;
4) the composition of the arbitration tribunal or the arbitration procedure did not comply with the arbitration agreement or federal law;
5) the decision has not yet become binding on the parties to the arbitration proceedings or has been canceled by the court in accordance with the federal law on the basis of which the decision of the arbitration tribunal was made.
On the issue of forced execution of an arbitration court decision, more details can be found in Chapter. 8 of the Federal Law of July 24, 2002 N 102-FZ “On Arbitration Courts in the Russian Federation”. If the arbitration court decision does not set a deadline, then it is subject to immediate execution.
When filing an application to secure a claim being considered in an arbitration court, the state fee is 100 rubles. According to Art. 25 of the Federal Law “On Arbitration Courts in the Russian Federation”, the arbitration court may, at the request of any party, order that any party take such interim measures in relation to the subject of the dispute as it considers necessary. The arbitral tribunal may require either party to provide adequate security in connection with such measures. A party's application to the competent court to secure a claim and the adoption by the competent court of interim measures cannot be considered as incompatible with the agreement to submit the dispute to an arbitration court or as a waiver of such an agreement. An application for security for a claim being considered in an arbitration court is submitted by a party to the competent court at the place where the arbitration proceedings are taking place or the location of the property in respect of which interim measures may be taken. The application for securing the claim shall be accompanied by evidence of the filing of the claim in the arbitration court, the arbitration court's ruling on the adoption of interim measures, as well as evidence of payment of the state fee in the manner and amount established by federal law.
When filing an application to cancel an arbitration court decision, a state fee is paid in the amount of 1,000 rubles. Chapter 7 of the Federal Law “On Arbitration Courts in the Russian Federation” regulates the procedure for appealing an arbitration court decision. If the arbitration agreement does not stipulate that the decision of the arbitration court is final, then the decision of the arbitration court may be challenged by the party participating in the case by filing an application to cancel the decision with the competent court within three months from the date of receipt by the party that filed the application of the decision of the arbitration court. If the decision of the arbitration court is canceled by the competent court, either party has the right, in accordance with the arbitration agreement, to appeal to the arbitration court. However, if the award of the arbitration tribunal is canceled in whole or in part due to the invalidity of the arbitration agreement or because the award was made on a dispute not provided for by the arbitration agreement or not falling under its terms, or contains rulings on issues not covered by the arbitration agreement, the corresponding dispute will be further is not subject to arbitration.
When filing an application for alimony cases, a state fee is paid in the amount of 100 rubles. If the court makes a decision to collect alimony (both for the maintenance of children and for the maintenance of the plaintiff), the amount of the state duty is doubled. Alimony obligations are provided for by family law. The Family Code of the Russian Federation dated December 29, 1995 N 223-FZ (RF IC) (as last amended and supplemented on June 3, 2006) provided for the payment of alimony both from parents in relation to children, and from children in relation to parents . Under certain circumstances, it is also possible to recover alimony from one spouse for the maintenance of the other. Alimony obligations are established by the court, but it is possible to establish an obligation to pay alimony without going to court. The parties (spouses) can agree on the amount and procedure for paying alimony; an agreement on this is drawn up, which is certified by a notary.
It should be noted that according to Chap. 7 of the Code of Civil Procedure of the Russian Federation, the state fee is included in the legal costs of the case. The party in whose favor the court decision was made is ordered by the court to reimburse the other party for all legal expenses incurred in the case. If the claim is partially satisfied, the state fee is awarded to the plaintiff in proportion to the amount of the claims satisfied by the court, and to the defendant - in proportion to the part of the claims that the plaintiff was denied. If a higher court, transferring the case for a new trial, changes the previous decision of the lower court or makes a new decision, it, accordingly, changes the distribution of legal costs. If in these cases the higher court did not change the court's decision regarding the distribution of legal costs, this issue must be decided by the court of first instance upon the application of the interested person.
Part 2 of the commented article 333.19 of the Tax Code of Russia establishes that the provisions of this article are applied taking into account the provisions of Art. 333.20 Tax Code of the Russian Federation. This article, like a number of others, establishes the specifics of paying state duty and applies to cases of payment of state duty in a court of general jurisdiction. We will consider these features in more detail when commenting on certain articles of this chapter of the Tax Code of the Russian Federation. The Code of Civil Procedure of the Russian Federation also establishes other features regarding the payment of state fees when filing claims (applications) to courts of general jurisdiction and magistrates. For example, Art. 89 of the Code of Civil Procedure of the Russian Federation establishes the grounds (benefits) for paying state duty.
Chapter 25.3. Government duty
Article 333.16 of the Tax Code of the Russian Federation - State duty
1. State duty is a fee collected from persons specified in this Code when they apply to state bodies, local government bodies, 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 performance of legally significant actions in relation to these persons provided for by this chapter, with the exception of actions performed by consular offices of the Russian Federation.
For the purposes of this chapter, the issuance of documents (their copies, duplicates) is equated to legally significant actions.
2. The bodies and officials specified in paragraph 1 of this article, with the exception of consular offices of the Russian Federation, do not have the right to collect other payments for the performance of legally significant actions provided for by this chapter, with the exception of state duties.
According to the Determination of the Constitutional Court of the Russian Federation dated March 1, 2007 N 326-O-P, the provisions of Articles 8 and 333.16 and subparagraph 36 of paragraph 1 of this Code in the system of the current legal regulation mean that the state fee is the only and sufficient payment for the performance by a government body of legally significant actions, which equates to the issuance of documents, including driver’s licenses
Article 333.17 of the Tax Code of the Russian Federation - Payers of state duty
1. Payers of state duty (hereinafter in this chapter - payers) are recognized as:1) organizations;
2) individuals.
2. The persons specified in paragraph 1 of this article are recognized as payers if they:
1) apply for the performance of legally significant actions provided for in this chapter;
2) act as defendants in courts of general jurisdiction, 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 duty in accordance with this chapter.
Article 333.18 of the Tax Code of the Russian Federation - Procedure and terms for payment of state duty
Federal law dated December 20, 2005 N 168-FZ, amendments were made to paragraph 1 of this Code, coming into force on January 1, 2006, but not earlier than after one month from the date of official publication of the said Federal Law1. Payers pay the state duty, unless otherwise established by this chapter, within the following terms:
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 (including appeal, cassation or supervisory);
2) payers specified in subparagraph 2 of paragraph 2 of this Code - within ten days from the date of entry into force of the court decision;
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 an apostille - before the apostille is affixed;
5.1) when applying for annual confirmation of registration of the vessel in the Russian International Register of Ships - no later than March 31 of the year following the year of registration of the vessel in the specified register or for last year, in which such confirmation was made;
6) when applying for other legally significant actions, with the exception of legally significant actions specified in subparagraphs 1 - 5.1 of this paragraph - before submitting applications and (or) other documents to perform such actions or before submitting the relevant documents.
2. The state duty is paid by the payer, unless otherwise established by this chapter.
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.
If among the persons who applied for the commission of a legally significant action, one person (several persons) in accordance with this chapter is exempted from paying the state duty, the amount of the state duty is reduced in proportion to the number of persons exempted from paying it in accordance with this head. In this case, the remaining part of the amount of the state duty is paid by the person (persons) not exempted from paying the state duty in accordance with this chapter.
The specifics of paying state duty, depending on the type of legally significant actions performed, the category of payers, or other circumstances, are established by Articles 333.20, 333.22, 333.25, 333.27, 333.29, 333.32 and 333.34 of this Code.
Federal Law No. 216-FZ of July 24, 2007 amended paragraph 3 of Article 333.18, coming into force on January 1, 2008.
3. The state duty is paid at the place of commission of a legally significant action in cash or non-cash form.
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 about its execution.
The fact of payment of the state duty by the payer in cash is confirmed either by a receipt established form, issued to the payer by the bank, or a receipt issued to the payer by an official or cash desk of the authority to which the payment was made.
4. Foreign organizations, foreign citizens and stateless persons pay state duty in the manner and amount established by this chapter, respectively, for organizations and individuals.
Article 333.19 of the Tax Code of the Russian Federation - Amounts of state duty for cases heard in courts of general jurisdiction by magistrates
1. For cases considered in courts of general jurisdiction by magistrates, the state fee is paid in the following amounts:up to 10,000 rubles - 4 percent of the claim price, but not less than 200 rubles;
from 10,001 rubles to 50,000 rubles - 400 rubles plus 3 percent of the amount exceeding 10,000 rubles;
from 50,001 rubles to 100,000 rubles - 1,600 rubles plus 2 percent of the amount exceeding 50,000 rubles;
from 100,001 rubles to 500,000 rubles - 2,600 rubles plus 1 percent of the amount exceeding 100,000 rubles;
over 500,000 rubles - 6,600 rubles plus 0.5 percent of the amount exceeding 500,000 rubles, but not more than 20,000 rubles;
2) when filing an application for a court order - 50 percent of the amount of the state duty collected when filing a claim of a property nature;
3) when filing a claim of a property nature that is not subject to assessment, as well as a claim of a non-property nature:
4) when filing a supervisory complaint - 50 percent of the amount of the state duty collected when filing a claim of a non-property nature;
5) when filing a claim for divorce - 200 rubles;
6) when filing an application to challenge (in whole or in part) regulatory legal acts of state authorities, local governments or officials:
for individuals - 100 rubles;
for organizations - 2,000 rubles;
7) when filing an application to challenge a decision or action (inaction) of state authorities, local governments, officials, state or municipal employees who have violated the rights and freedoms of citizens or organizations - 100 rubles;
8) when filing an application in cases of special proceedings - 100 rubles;
9) when filing an appeal and (or) cassation complaint - 50 percent of the amount of the state duty payable when filing a claim of a non-property nature;
According to the Determination of the Constitutional Court of the Russian Federation of June 13, 2006 N 274-O, subparagraph 10 of paragraph 1 of this Code in conjunction with paragraph 2 of Article 333.20, which does not allow the court (judge) to make, at the request of individuals, decisions to reduce (down to zero) the state the duty payable in accordance with this subparagraph, if another reduction in the amount of the state duty or the provision of a deferment (installment plan) for its payment does not provide unimpeded access to justice, as it does not comply with Articles 19 (parts 1 and 2) and 46 (parts 1 and 2) of the Constitution The Russian Federation loses force and cannot be applied by courts, other bodies and officials
10) when filing an application for the re-issuance of copies of decisions, sentences, court orders, court rulings, decisions of the presidium of a supervisory court, copies of other documents from the case issued by the court, as well as when filing an application for the issuance of duplicates of executive documents - 2 rubles per page document, but not less than 20 rubles;
11) when submitting an application for the issuance of writs of execution for the forced execution of arbitration court decisions - 1,000 rubles;
12) when filing an application to secure a claim being considered in an arbitration court - 100 rubles;
13) when filing an application to cancel the decision of the arbitration court - 1,000 rubles;
14) when filing an application in cases of alimony collection - 100 rubles. If the court makes a decision to collect alimony both for the maintenance of children and for the maintenance of the plaintiff, the amount of the state duty is doubled.
Article 333.20 of the Tax Code of the Russian Federation - Peculiarities of paying state fees when applying to courts of general jurisdiction, to magistrates
1. In cases considered in courts of general jurisdiction by magistrates, the state fee is paid taking into account the following features:1) when filing claims containing claims of both a property and non-property nature, the state duty established for claims of a property nature and the state duty established for claims of a non-property nature are simultaneously paid;
2) the price of the claim, at which the state duty is calculated, is determined by the plaintiff, and in cases established by law, by the judge according to the rules established by the civil procedural legislation of the Russian Federation;
3) when filing claims for division of property located in common property, as well as when filing claims for the allocation of a share from the specified property, for recognition of the right to a share in the property, the amount of the state duty is calculated in the following order:
if the dispute regarding the recognition of the plaintiff(s)' ownership of this property has not previously been resolved by the court - in accordance with subparagraph 1 of paragraph 1 of this Code;
if the court previously made a decision recognizing the ownership rights of the plaintiff (plaintiffs) to the specified property - in accordance with subparagraph 3 of paragraph 1 of this Code;
4) when filing a counterclaim, as well as applications for third parties to intervene in the case, making independent claims regarding the subject of the dispute, the state fee is paid in accordance with the provisions of this Code;
5) when, as determined by the court, the retired party is replaced by its legal successor (in the event of the death of an individual, reorganization of an organization, assignment of a claim, transfer of debt and in other cases of change of persons in obligations), the state duty is paid by such legal successor, if it was not paid by the replaced party;
6) if the judge separates one claim or several of the combined claims into separate proceedings, the state fee paid when filing the claim is not recalculated and is not refunded. In cases separated into separate proceedings, the state duty is not paid again;
7) when filing a cassation appeal by accomplices and third parties acting in the process on the same side as the person who filed the cassation appeal, the state fee is not paid;
8) if the plaintiff is exempt from paying the state duty in accordance with this chapter, the state duty is paid by the defendant (if he is not exempt from paying the state duty) in proportion to the amount of the claims satisfied by the court;
9) if it is difficult to determine the price of the claim at the time of its presentation, the amount of the state duty is preliminarily established by the judge with the subsequent additional payment of the missing amount of the state duty based on the price of the claim, determined by the court when resolving the case, within the period established by subparagraph 2 of paragraph 1 of this Code;
10) if the plaintiff increases the size of the claim, the missing amount of the state duty is paid in accordance with the increased cost of the claim within the period established by subparagraph 2 of paragraph 1 of this Code. If the plaintiff reduces the amount of the claim, the amount of the overpaid state duty is returned in the manner prescribed by this Code. In a similar manner, the amount of the state duty is determined if the court, depending on the circumstances of the case, goes beyond the requirements stated by the plaintiff;
11) when filing claims for the heirs to claim their share of the property, the state duty is paid in the manner established when filing claims of a property nature that are not subject to assessment, if the dispute over the recognition of ownership of this property was previously resolved by the court;
12) when filing claims for divorce with the simultaneous division of joint property of the spouses, the state duty is paid in the amounts established for both claims for divorce and claims of a property nature;
13) in case of refusal to accept for consideration a statement of claim or an application for a court order, the state duty paid when filing a claim or an application for a court order is counted against the state duty payable;
14) when filing supervisory complaints, the state fee is paid only when filing a supervisory complaint in cases that were not appealed by the payer in cassation.
2. Courts of general jurisdiction or justices of the peace, based on the financial status of the payer, have the right to reduce the amount of state duty payable in cases considered by these courts or justices of the peace, or to defer (in installments) its payment in the manner prescribed by this Code.
3. The provisions of this article are applied taking into account the provisions of Articles 333.35 and 333.36 of this Code.
Article 333.21 of the Tax Code of the Russian Federation - Amounts of state duty for cases considered in arbitration courts
1. For cases considered in arbitration courts, the state fee is paid in the following amounts:1) when filing a claim of a property nature subject to assessment, with the price of the claim:
up to 50,000 rubles - 4 percent of the claim price, but not less than 500 rubles;
from 50,001 rubles to 100,000 rubles - 2,000 rubles plus 3 percent of the amount exceeding 50,000 rubles;
from 100,001 rubles to 500,000 rubles - 3,500 rubles plus 2 percent of the amount exceeding 100,000 rubles;
from 500,001 rubles to 1,000,000 rubles - 11,500 rubles plus 1 percent of the amount exceeding 500,000 rubles;
over 1,000,000 rubles - 16,500 rubles plus 0.5 percent of the amount exceeding 1,000,000 rubles, but not more than 100,000 rubles;
2) when filing a statement of claim for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions - 2,000 rubles;
3) when filing applications for recognition of a normative legal act as invalid, for recognition of a non-normative legal act as invalid and for recognition of decisions and actions (inaction) of state bodies, local governments, other bodies, officials as illegal:
for individuals - 100 rubles;
for organizations - 2,000 rubles;
4) when filing other claims of a non-property nature, including applications for recognition of rights, applications for awarding duties in kind - 2,000 rubles;
5) when filing an application to declare the debtor insolvent (bankrupt) - 2,000 rubles;
6) when filing an application to establish facts of legal significance - 1,000 rubles;
7) when filing an application for third parties to intervene in the case, making independent claims regarding the subject of the dispute:
for disputes of a property nature, if the claim is not subject to assessment, as well as for disputes of a non-property nature - in the amount of the state duty paid when filing a claim of a non-property nature;
for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;
8) when filing an application for the issuance of writs of execution for the forced execution of an arbitration court decision - 1,000 rubles;
9) when filing an application to secure a claim - 1,000 rubles;
10) when filing an application to cancel the decision of the arbitration court - 1,000 rubles;
11) when filing an application for recognition and enforcement of a decision of a foreign court, a foreign arbitration award- 1,000 rubles;
Federal Law No. 201-FZ of December 31, 2005 amended subparagraph 12 of paragraph 1 of this Code, which comes into force after one month from the date of official publication of the said Federal Law
12) when filing an appeal and (or) cassation, supervisory appeal against decisions and (or) resolutions of the arbitration court, as well as against court rulings to terminate the proceedings, to leave the statement of claim without consideration, to issue writs of execution for the forced execution of decisions arbitration court, on the refusal to issue writs of execution - 50 percent of the amount of the state duty payable when filing a claim of a non-property nature;
13) when filing an application for the re-issuance of copies of decisions, rulings, court orders, copies of other documents from the case issued by the arbitration court, as well as when filing an application for the issuance of a duplicate of a writ of execution (including copies of court minutes) - 2 rubles per one page of the document, but not less than 20 rubles.
2. The provisions of this article are applied taking into account the provisions of this Code.
Article 333.22 of the Tax Code of the Russian Federation - Peculiarities of paying state fees when applying to arbitration courts
1. For cases considered in arbitration courts, the state fee is paid taking into account the following features:1) when filing claims containing both claims of a property and non-property nature, the state duty established for claims of a property nature and the state duty established for claims of a non-property nature are simultaneously paid;
2) the price of the claim is determined by the plaintiff, and in the case of an incorrect indication of the price of the claim - by the arbitration court. The price of the claim includes those specified in statement of claim amounts of penalties (fines, penalties) and interest;
3) if the plaintiff increases the amount of the claim, the missing amount of the state duty is paid in accordance with the increased cost of the claim within the period established by subparagraph 2 of paragraph 1 of this Code. If the plaintiff reduces the amount of the claim, the amount of the overpaid state duty is returned in the manner prescribed by this Code. The amount of the state duty is determined in a similar manner if the court, depending on the circumstances of the case, goes beyond the requirements stated by the plaintiff. The price of a claim consisting of several independent claims is determined based on the amount of all claims;
4) if the plaintiff is exempt from paying the state duty in accordance with this chapter, the state duty is paid by the defendant (if he is not exempt from paying the state duty) in proportion to the amount of the claims satisfied by the arbitration court;
5) when submitting applications for return (reimbursement) of funds from the budget, the state duty is paid based on the disputed amount of money in the amounts established by subparagraph 1 of paragraph 1 of this Code;
6) when filing applications for review by way of supervision of judicial acts, provided that the judicial acts were not appealed to the cassation instance.
2. Arbitration courts, based on the financial status of the payer, have the right to reduce the amount of state duty payable in cases considered by these courts, or to defer (in installments) its payment in the manner prescribed by this Code.
3. The provisions of this article are applied taking into account the provisions of Articles 333.35 and 333.37 of this Code.
Article 333.23 of the Tax Code of the Russian Federation - Amounts of state duty on cases considered Constitutional Court of the Russian Federation and the constitutional (statutory) courts of the constituent entities of the Russian Federation
In accordance with the Federal Law of November 2, 2004 N 127-FZ, until the corresponding amendments are made to Article 39 of the Federal Constitutional Law of July 21, 1994 N 1-FKZ, the state fee when applying to the Constitutional Court of the Russian Federation is paid in the amount and manner that established by the said Federal Constitutional Law1. In cases considered by the Constitutional Court of the Russian Federation, the state duty is paid in the following amounts:
1) when sending a request or petition - 4,500 rubles;
2) when sending a complaint by an organization - 4,500 rubles;
3) when sending a complaint by an individual - 300 rubles.
2. In cases considered by the constitutional (statutory) courts of the constituent entities of the Russian Federation, the state fee is paid in the following amounts:
1) upon application from an organization - 3,000 rubles;
2) when applying from an individual - 200 rubles.
3. The Constitutional Court of the Russian Federation and the constitutional (statutory) courts of the constituent entities of the Russian Federation, based on the property status of the payer, have the right to reduce the amount of state duty payable in cases considered by these courts, or to defer (in installments) its payment in the manner prescribed by this Code .
4. The provisions of this article are applied taking into account the provisions of this Code.
Article 333.24 of the Tax Code of the Russian Federation - Amount of state duty for notarial acts
1. For the performance of notarial acts by notaries of state notary offices and (or) officials of executive authorities, local government bodies authorized in accordance with the legislative acts of the Russian Federation and (or) legislative acts of the constituent entities of the Russian Federation to perform notarial acts, the state fee is paid in following sizes:
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 in accordance with the legislation of the Russian Federation - 200 rubles;
3) for certification of powers of attorney issued by substitution, in cases where such certification is mandatory in accordance with the legislation of the Russian Federation - 200 rubles;
4) for certification of mortgage agreements, if this requirement is established by the legislation of the Russian Federation:
For certification of residential mortgage agreements to ensure repayment of a loan (loan) provided for the purchase or construction of a residential building or apartment - 200 rubles;
For certification of mortgage agreements for other real estate, with the exception of ships and aircraft, as well as inland navigation vessels - 0.3 percent of the agreement amount, but not more than 3,000 rubles;
For certification of mortgage agreements for sea and aircraft vessels, as well as inland navigation vessels - 0.3 percent of the agreement amount, but not more than 30,000 rubles;
5) for certification of other contracts, the subject of which is subject to assessment, if such certification is mandatory in accordance with the legislation of the Russian Federation - 0.5 percent of the contract amount, but not less than 300 rubles and not more than 20,000 rubles;
6) for certification of transactions, the subject of which is not subject to assessment and which, in accordance with the legislation of the Russian Federation, must be notarized - 500 rubles;
7) for certification of contracts for the assignment of claims under a residential mortgage agreement, as well as for loan agreement and a loan agreement secured by a residential mortgage - 300 rubles;
8) for certification of constituent documents (copies of constituent documents) of organizations - 500 rubles;
9) for certifying an agreement on the payment of alimony - 250 rubles;
10) for certification of a marriage contract - 500 rubles;
11) for certification of surety agreements - 0.5 percent of the amount for which the obligation is assumed, but not less than 200 rubles and not more than 20,000 rubles;
12) for certification of an agreement to amend or terminate a notarized contract - 200 rubles;
13) for certification of wills, for acceptance of a closed will - 100 rubles;
14) for opening an envelope with a closed will and reading out a closed will - 300 rubles;
15) for certification of powers of attorney for the right to use and (or) dispose of property, with the exception of the property provided for in subclause 16 of this clause:
children, including adopted children, spouse, parents, full brothers and sisters - 100 rubles;
other individuals - 500 rubles;
16) for certification of powers of attorney for the right to use and (or) dispose of motor vehicles:
children, including adopted children, spouse, parents, full brothers and sisters - 250 rubles;
other individuals - 400 rubles;
17) for committing a maritime protest - 30,000 rubles;
18) for attesting to the accuracy of the translation of a document from one language to another - 100 rubles per page of document translation;
19) for making a writ of execution - 0.5 percent of the amount collected, but not more than 20,000 rubles;
20) for accepting sums of money on deposit or valuable papers, if such acceptance of deposit is mandatory in accordance with the legislation of the Russian Federation, - 0.5 percent of the accepted monetary amount or market value securities, but not less than 20 rubles and not more than 20,000 rubles;
21) for certification of the authenticity of a signature, if such certification is required in accordance with the legislation of the Russian Federation:
on documents and applications, with the exception of bank cards and applications for registration of legal entities - 100 rubles;
on bank cards and on applications for registration of legal entities (from each person, on each document) - 200 rubles;
22) for issuing a certificate of the right to inheritance by law and by will:
children, including adopted children, spouse, parents, full brothers and sisters of the testator - 0.3 percent of the value of the inherited property, but not more than 100,000 rubles;
to other heirs - 0.6 percent of the value of the inherited property, but not more than 1,000,000 rubles;
23) for taking measures to protect the inheritance - 600 rubles;
24) for making a protest against a bill for non-payment, non-acceptance and undated acceptance and for certifying non-payment of a check - 1 percent of the unpaid amount, but not more than 20,000 rubles;
25) for issuing duplicate documents stored in the files of state notary offices and executive authorities - 100 rubles;
26) for performing other notarial acts for which the legislation of the Russian Federation provides for a mandatory notarial form - 100 rubles.
2. The provisions of this article are applied taking into account the provisions of this Code.
Article 333.25 of the Tax Code of the Russian Federation - Peculiarities of paying state fees when applying for notarial acts
Federal Law No. 258-FZ of November 8, 2007 amended paragraph 1 of this Code, which comes into force after one month from the date of official publication of the said Federal Law1. For performing notarial acts, the state fee is paid taking into account the following features:
1) for notarial acts performed outside the premises of a state notary office, executive authorities and local government bodies, the state fee is paid in an amount increased by one and a half times;
2) when certifying a power of attorney issued in relation to several persons, the state fee is paid once;
3) if there are several heirs (in particular, heirs by law, by will or heirs entitled to obligatory share in inheritance) the state duty is paid by each heir;
4) for the issuance of a certificate of the right to inheritance, issued on the basis of court decisions declaring a previously issued certificate of the right to inheritance invalid, the state fee is paid in accordance with the procedure and in the amounts established by this chapter. In this case, the amount of state duty paid for a previously issued certificate shall be refunded in the manner established by this Code. At the request of the payer, the state fee paid for a previously issued certificate is subject to offset against the state fee payable for the issuance of a new certificate within one year from the date of entry into force of the relevant court decision. The same procedure is used to resolve the issue when re-certifying contracts, recognized by the court invalid;
5) when calculating the amount of the state duty for certification of contracts subject to assessment, the amount of the contract specified by the parties is accepted, but not lower than the amount determined in accordance with subparagraphs 7-10 of this paragraph. When calculating the amount of the state duty for issuing certificates of the right to inheritance, the value of the inherited property, determined in accordance with subparagraphs 7-10 of this paragraph, is taken.
At the choice of the payer, to calculate the state duty, a document may be submitted indicating the inventory, market, cadastral or other (nominal) value of the property, issued by organizations (bodies) or appraisers (experts) specified in subparagraphs 7-10 of this paragraph. Notaries and officials performing notarial acts do not have the right to determine the type of value of property (method of valuation) for the purpose of calculating state duty and require the payer to submit a document confirming this type property value (method of valuation).
In the case of submitting several documents issued by organizations (bodies) or appraisers (experts) specified in subparagraphs 7-10 of this paragraph, indicating different values of property, when calculating the amount of the state duty, the lowest of the specified values of the property is accepted;
6) the assessment of the value of the inherited property is made based on the value of the inherited property (the exchange rate of the Central Bank of the Russian Federation - in relation to foreign currency and securities in foreign currency) on the day of opening of the inheritance;
7) cost Vehicle can be determined both by organizations that evaluate vehicles and by forensic institutions of the justice authority;
8) the value of real estate, with the exception of land plots, can be determined both by organizations that evaluate real estate and by organizations (bodies) that record real estate objects at their location;
9) the value of land plots can be determined both by organizations that evaluate land plots and by the federal executive body authorized in the field of real estate cadastre and its territorial divisions;
10) the value of property not provided for in subparagraphs 7 - 9 of this paragraph is determined by appraisers;
11) the assessment of the value of a patent inherited is made based on all amounts of state duty paid on the day of death of the testator for patenting an invention, industrial design or utility model. The value of inherited rights to obtain a patent is determined in the same manner;
12) assessment of inheritance property rights is made from the value of the property (the rate of the Central Bank of the Russian Federation - in relation to foreign currency and securities in foreign currency), to which property rights are transferred, on the day of opening of the inheritance;
13) the assessment of inherited property located outside the territory of the Russian Federation, or property rights transferred to it by inheritance, is determined based on the amount specified in assessment document, compiled abroad by officials of the competent authorities and applied on the territory of the Russian Federation in accordance with the legislation of the Russian Federation.
2. The provisions of this article are applied taking into account the provisions of the articles and this Code.
Article 333.26 of the Tax Code of the Russian Federation - Amounts of state duty for state registration of acts of civil status and other legally significant actions performed by civil registration authorities and other authorized bodies
1. For state registration of acts of civil status and other legally significant actions performed by civil registry authorities and other authorized bodies, the state fee is paid in the following amounts:1) for state registration of marriage, including the issuance of a certificate - 200 rubles;
2) for state registration of divorce, including the issuance of certificates:
with the mutual consent of spouses who do not have common minor children - 200 rubles from each spouse;
upon divorce in judicial procedure- 200 rubles from each spouse;
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 over three years - 100 rubles;
3) for state registration of establishment of paternity, including the issuance of a certificate of establishment of paternity, - 100 rubles;
Federal Law No. 201-FZ of December 31, 2005 amended subparagraph 4 of paragraph 1 of this Code, which comes into force after one month from the date of official publication of the said Federal Law
4) for state registration of a change of name, including the surname, first name and (or) patronymic, including the issuance of a certificate of name change - 500 rubles;
5) for making corrections and changes to civil registration records, including the issuance of certificates - 200 rubles;
6) for issuing a repeated certificate of state registration civil status act - 100 rubles;
7) for issuing certificates to individuals from the archives of civil registration authorities and other authorized bodies - 50 rubles.
2. The provisions of this article are applied taking into account the provisions of this Code.
Article 333.27 of the Tax Code of the Russian Federation - Peculiarities of payment of state duty for state registration of acts of civil status and other legally significant actions performed by civil registry authorities and other authorized bodies
Federal Law No. 204-FZ of December 29, 2004 introduced amendments to paragraph 1 of this Code, which come into force after one month from the date of official publication of the said Federal Law, and apply to legal relations arising from January 1, 2005.1. When registering acts of civil status or performing actions specified in this Code, the state duty is paid taking into account the following features:
1) when making corrections and (or) changes in civil status records on the basis of the conclusion of the civil registry office, the state fee is paid in the amount established by subparagraph 5 of paragraph 1 of this Code, regardless of the number of civil status records in which corrections are made and (or) changes and the number of certificates issued;
2) for the issuance of certificates of state registration of acts of civil status in connection with a change of name, the state fee is paid in the amount established by subparagraph 6 of paragraph 1 of this Code for each certificate.
2. For the issuance of a certificate of state registration of a civil status act, the state fee is not paid if the corresponding civil status entry is restored on the basis of a court decision.
3. The provisions of this article are applied taking into account the provisions of Articles 333.35 and 333.39 of this Code.
Article 333.28 of the Tax Code of the Russian Federation - Amounts of state duty 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
1. For 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, the state duty is paid in the following amounts:
1) for issuing a passport of a citizen of the Russian Federation for leaving the Russian Federation and entering the Russian Federation, identifying the identity of a citizen of the Russian Federation outside the territory of the Russian Federation and on the territory of the Russian Federation in cases provided for by law, - 400 rubles;
1.1) for issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, containing an electronic storage medium - 1,000 rubles;
2) for issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation to a citizen of the Russian Federation under the age of 14 years - 200 rubles;
2.1) for issuing a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation, containing an electronic storage medium, to a citizen of the Russian Federation under the age of 14 years - 500 rubles;
3) for making changes to a passport identifying a citizen of the Russian Federation outside the territory of the Russian Federation - 50 rubles;
4) for issuing travel document refugee or extension of the validity period of the specified document - 100 rubles;
5) for issuing or extending the validity period to a foreign citizen or a stateless person permanently residing in the Russian Federation, a visa to travel outside the Russian Federation - 300 rubles;
6) for issuing or extending the validity period of a visa to a foreign citizen or stateless person temporarily staying in the Russian Federation for:
departure from the Russian Federation - 300 rubles;
departure from the Russian Federation and subsequent entry into the Russian Federation - 300 rubles;
multiple crossings of the State border of the Russian Federation - 400 rubles;
7) for issuing an invitation to enter the Russian Federation to foreign citizens or stateless persons - 200 rubles for each invitee;
8) for making changes to an issued invitation for entry of a foreign citizen or stateless person into the Russian Federation - 100 rubles;
9) for making changes to a previously issued document for entry into the Russian Federation or exit from the Russian Federation - 50 percent of the state fee paid for the issuance of the corresponding document;
10) for issuing or extending the validity of a residence permit to a foreign citizen or stateless person - 1,000 rubles;
10.1) for registration of a foreign citizen in the Russian Federation at the place of residence or place of stay - 1 ruble for every day of stay on the territory of the Russian Federation, but not more than 200 rubles;
11) for issuing a temporary residence permit in the Russian Federation to a foreign citizen or stateless person, as well as for extending the validity of such a permit - 400 rubles;
12) for issuing permits to attract and use foreign workers - 3,000 rubles for each foreign worker attracted;
13) for issuing a work permit to a foreign citizen or stateless person - 1,000 rubles;
14) for consideration of applications for admission to citizenship, acquisition of citizenship, restoration of citizenship or renunciation of citizenship of the Russian Federation, applications for determination of citizenship, including the issuance of relevant documents - 1,000 rubles;
15) for the issuance of documents necessary for the establishment and (or) payment of a labor pension and (or) a state pension pension in accordance with the pension legislation of the Russian Federation - 10 rubles for each document.
2. The provisions of this article are applied taking into account the provisions of this Code.
Article 333.29 of the Tax Code of the Russian Federation - Peculiarities of paying state duty for 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 performing the actions specified in this Code, the state duty is paid taking into account the following features:
2) upon admission to the citizenship of the Russian Federation of individuals who had citizenship of the USSR, lived and are living in states that were part of the USSR, but did not receive the citizenship of these states and, as a result, remain stateless persons, the state fee is not paid. If an individual, in an application for admission (restoration) of citizenship (citizenship) of the Russian Federation, simultaneously asks to accept (restore) citizenship (citizenship) of the Russian Federation of his minor children, wards, the state fee is paid in the amount determined by subparagraph 14 of paragraph 1 of this Code, as for consideration of one application;
3) when orphans and children left without parental care are granted citizenship of the Russian Federation, the state fee is not paid;
4) for the issuance to a citizen of the Russian Federation, whose place of residence is the Kaliningrad region, of documents provided for in subparagraphs 1-2.1 of paragraph 1 of this Code, no state duty is paid.
Article 333.30 of the Tax Code of the Russian Federation - Amounts of the state duty 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
When applying to the authorized federal executive body for the official registration of a program for electronic computers, a database and topology of an integrated circuit, the state fee is paid in the following amounts:1) for consideration of an application for official registration of a computer program, database and topology of an integrated circuit (hereinafter in this article - application for registration):
organizations - 720 rubles;
individual - 270 rubles;
2) for entering into the Register of Computer Programs, the Register of Databases, the Register of Topologies of Integrated Circuits information about the official registration of a computer program, database and topology of an integrated circuit:
at the request of the organization - 270 rubles;
at the request of an individual - 135 rubles;
3) for issuing a certificate of official registration of a computer program, database and topology of an integrated circuit (hereinafter in this article - registration certificate) - 180 rubles;
4) for making additions, corrections and clarifications (hereinafter referred to as changes) at the initiative of the applicant to the materials of the application for registration before the publication of the relevant information in the official bulletin - 180 rubles;
5) for the issuance of a registration certificate related to the introduction of changes to the application materials at the initiative of the applicant:
organizations - 360 rubles;
for an individual - 180 rubles;
6) for registration of an agreement on the complete transfer of exclusive (property) rights to a computer program, database and topology of an integrated circuit - 675 rubles;
7) for registration of an agreement on partial transfer of exclusive (property) rights to a computer program, database and topology of an integrated circuit - 450 rubles.
Article 333.31 of the Tax Code of the Russian Federation - Amounts of state duty for commission of actions by authorized persons government agencies during the implementation of federal assay supervision
Federal Law No. 203-FZ of December 29, 2004 introduced amendments to paragraph 1 of this Code, which come into force after one month from the date of official publication of the said Federal Law and apply to legal relations arising from January 1, 2005.
1. For the performance of actions by authorized state institutions during the implementation of federal assay supervision, the state duty is paid in the amounts established by the Government of the Russian Federation within the following limits (depending on the types of actions performed):
1) for testing and branding jewelry and other household products from precious metals:
for gold products - up to 60 rubles per unit;
for silver products - up to 150 rubles per item;
for platinum products - up to 60 rubles per unit;
for palladium products - up to 60 rubles per unit;
2) for the examination of jewelry and other household products made of precious metals, examination and gemological examination of precious stones, with the exception of cases provided for in subparagraphs 3 and 4 of this paragraph - up to 1,700 rubles per unit;
3) for the examination of precious metals, precious and semi-precious stones, as well as inserts of various materials in products performed by authorized state institutions for museums - up to 25 rubles per unit;
4) for carrying out the actions specified in subparagraphs 2 and 3 of this paragraph, carried out at the request of law enforcement agencies - up to 120 rubles per unit;
5) for analyzing materials containing precious metals - up to 700 rubles for determining one element;
6) for carrying out various works - up to 300 rubles per unit of measurement.
2. For the purposes of this article different jobs admit:
1) registration of names of manufacturers of jewelry and other household products made of precious metals;
2) production of name electrodes for manufacturers of jewelry and other household products made of precious metals;
3) placing name stamps on jewelry and other household products using the electric spark method for manufacturers of jewelry and other household products made of precious metals;
4) destruction of impressions of false assay marks and name marks on jewelry and other household products;
5) production of assay reagents;
6) storage of valuables in excess deadline.
3. The provisions of this article are applied taking into account the provisions of this Code.
Article 333.32 of the Tax Code of the Russian Federation - Peculiarities of payment of state duty for the commission of actions by authorized state institutions during the implementation of federal assay supervision
1. The state duty for performing the actions specified in this Code is paid:1) before the issuance of products - upon presentation of jewelry and other household products for testing and branding;
2) before the issuance of examination results - upon presentation of various objects, products, materials and stones for examination.
When conducting an examination on the territory of museums and examination of various stones at the request of law enforcement agencies, the state fee is paid after the examination and execution of the relevant documents, but before the issuance of the examination results.
2. For carrying out testing, marking or examination, performing analyzes at the request of the organization or individual for whom these actions are performed, in a shorter period of time than provided for by the administrative documents of the Russian State Assay Chamber, the state duty is charged in amounts increased by:
1) when issuing branded products within one day from the moment of acceptance of the products - by 200 percent;
2) when issuing branded products within two days from the moment of acceptance of the products - 100 percent;
3) when issuing examination results or analysis results within one day from the moment of acceptance of the products - by 200 percent.
3. Depending on the characteristics of jewelry and other household products submitted for testing and branding, the amount of the state duty increases:
1) upon presentation of products with fixed stones (inserts), with the exception of products presented after repair - 100 percent;
2) upon presentation of products, the components (parts) of which are made of various alloys of precious metals - 100 percent. In this case, the amount of the state duty is established for the precious metal of the main part of the product, on which the main state hallmark is applied;
3) upon presentation of products presented in individual packaging or with attached labels (tags, seals, etc.), the work with which requires additional time - by 50 percent.
4. When branding products with a combined tool (name stamp and state hallmark), the amount of the state duty increases by 50 percent.
5. When conducting an examination of non-transportable (dilapidated and large-sized) products, as well as when conducting an examination of other products on the premises of a museum, at the request of the customer, the amount of the state duty increases by 25 percent.
6. The increase in the amount of state duty provided for in paragraphs 2-5 of this article is calculated based on the amount of state duty established in accordance with this Code.
Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 7 of this Code, which come into force on January 1, 2007.
7. The state duty for storing valuables beyond the established period is calculated starting from the 15th calendar day after the expiration of the established period for completing the work.
8. When calculating the amount of state duty for the production of assay reagents, the cost of precious metals spent on their production is not taken into account.
Article 333.33 of the Tax Code of the Russian Federation - Amounts of the state duty for state registration, as well as for the commission of other legally significant actions
According to the Determination of the Constitutional Court of the Russian Federation dated March 1, 2007 N 326-O-P, the provisions of Articles 8 and 333.16 and subparagraph 36 of paragraph 1 of this Code in the system of current legal regulation mean that the state duty is the only and sufficient payment for the commission by a state body of legally significant actions that equate to the issuance of documents, including driver’s licensesArticle 333.34 of the Tax Code of the Russian Federation - Peculiarities of payment of the state duty for state registration of the issue of securities, funds mass media, for the right to export (temporary export) of cultural property, 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 obtaining a numbering resource
1. Lost power.2. To calculate the state duty for the right to export (temporary export) of cultural property, it is accepted market price cultural property indicated in the application of the person applying for their export. If the government body issuing a certificate for the right to export cultural property determines a different valuation of cultural property, a higher price is accepted to calculate the state duty for the right to export (temporary export) of cultural property.
The state duty for the right to export (temporary export) of cultural property is paid based on the price of all cultural property simultaneously exported by one person.
In the case of export (temporary export) of cultural property by persons who donated cultural property to the Russian Federation, in respect of which a decision was made to include them in state protection lists or registers, in order to determine the amount of the state duty for the right to export (temporary export) of cultural property, price of exported cultural property is reduced by the price of cultural property donated.
3. The state fee for state registration of mass media is paid taking into account the following features:
1) when registering mass media of an advertising nature, the amount of the state duty for the corresponding mass media increases five times;
2) when registering mass media of an erotic nature, the amount of state duty for the corresponding mass media increases 10 times;
3) when registering mass media specializing in the production of products for children, adolescents and people with disabilities, as well as mass media for educational and cultural purposes, the amount of the state duty for the corresponding mass media is reduced by five times.
4. The classification of mass media as mass media of an advertising, erotic nature, as mass media specializing in the production of products for children, adolescents and people with disabilities, as well as mass media of educational and cultural purposes is carried out in accordance with the legislation of the Russian Federation .
5. The state fee for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities is paid upon state registration legal entity when it is created or when registering relevant changes in the constituent documents of a legal entity.
6. The state fee for obtaining a numbering resource is paid taking into account the following features:
1) in the event of a change in numbering, the state fee for obtaining a numbering resource is not paid. In case of complete or partial withdrawal of a numbering resource allocated to a telecom operator, the state duty paid by it is not returned;
2) when reorganizing an organization in the form of merger, accession, transformation and re-registration of title documents for the numbering resource allocated to it, the state fee for the previously allocated numbering resource is not paid;
3) when reorganizing an organization in the form of division or allocation and re-registration of title documents for an allocated numbering resource, the state fee for a previously allocated numbering resource is not paid.
Article 333.35 of the Tax Code of the Russian Federation - Benefits for individual categories individuals and organizations
Federal Law No. 201-FZ of December 31, 2005 introduced amendments to this Code, which come into force after one month from the date of official publication of the said Federal Law.Article 333.36 of the Tax Code of the Russian Federation - Benefits when applying to courts of general jurisdiction, as well as to magistrates
1. The following are exempt from paying state fees in cases heard in courts of general jurisdiction, as well as by magistrates:1) plaintiffs - in claims for the recovery of wages (monetary support) and other claims arising from labor relations, as well as in claims for the recovery of benefits;
2) plaintiffs - in claims for alimony;
3) plaintiffs - in claims for compensation for damage caused by injury or other damage to health, as well as the death of the breadwinner;
4) plaintiffs - in claims for compensation for property and (or) moral damage caused by the crime;
5) organizations and individuals - for issuing documents to them in connection with criminal cases and cases of alimony collection;
6) parties - when filing appeals and cassation complaints regarding claims for divorce;
7) organizations and individuals - when filing a lawsuit:
applications for deferment (installment plan) of execution of decisions, for changing the method or order of execution of decisions, for reversing the execution of decisions, restoring missed deadlines, reviewing a decision, ruling or ruling of the court due to newly discovered circumstances, for reviewing a decision in absentia by the court that made this decision;
complaints against the actions of the bailiff, as well as complaints against decisions in cases of administrative offenses issued by authorized bodies;
private complaints against court rulings, including about securing a claim or replacing one type of security with another, about terminating or suspending a case, about refusing to add or reduce the amount of a fine imposed by the court;
8) individuals - when filing cassation complaints in criminal cases in which the correctness of the recovery of property damage caused by a crime is disputed;
9) prosecutors - on applications in defense of the rights, freedoms and legitimate interests of citizens, an indefinite number of persons or interests of the Russian Federation, constituent entities of the Russian Federation and municipalities;
10) plaintiffs - in claims for compensation for property and (or) moral damage caused as a result of criminal prosecution, including issues of restoration of rights and freedoms;
11) rehabilitated persons and persons recognized as victims of political repression - when addressing issues arising in connection with the application of legislation on the rehabilitation of victims of political repression, with the exception of disputes between these persons and their heirs;
12) forced migrants and refugees - when filing complaints about the refusal to register an application for recognition of them as forced migrants or refugees;
13) the authorized federal executive body for control (supervision) in the field of consumer rights protection (its territorial bodies), as well as other federal executive bodies exercising control and supervision functions in the field of consumer rights protection and the safety of goods (works, services) (their territorial bodies), local government bodies, public associations of consumers (their associations, unions) - for claims brought in the interests of a consumer, a group of consumers, an indefinite circle of consumers;
14) individuals - when submitting applications to the court for the adoption and (or) adoption of a child;
15) plaintiffs - when considering cases to protect the rights and legitimate interests of a child;
16) The Commissioner for Human Rights in the Russian Federation - when filing a petition to verify a decision, sentence, ruling or resolution of a court or a judge’s decision that has entered into legal force;
17) plaintiffs - for claims of a non-property nature related to the protection of the rights and legitimate interests of disabled people;
18) applicants - in cases of forced hospitalization of a citizen in a psychiatric hospital and (or) forced psychiatric examination;
19) state bodies, local government bodies and other bodies applying to courts of general jurisdiction, as well as to magistrates in cases provided by law, in defense of state and public interests.
2. The following are exempt from paying state fees in cases heard in courts of general jurisdiction, as well as by magistrates, taking into account the provisions of paragraph 3 of this article:
2) plaintiffs are disabled people of groups I and II;
3) veterans of the Great Patriotic War, combat veterans, veterans military service applying for protection of their rights established by the legislation on veterans;
4) plaintiffs - in claims related to violation of consumer rights;
5) 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.
3. When filing claims of a property nature and (or) claims containing simultaneously claims of a property and non-property nature to courts of general jurisdiction, as well as to magistrates, the payers specified in paragraph 2 of this article are exempt from paying state duty if the cost of the claim does not exceed 1,000,000 rubles. If the price of the claim exceeds 1,000,000 rubles, the said payers shall pay the state duty in the amount calculated in accordance with subparagraph 1 of clause 1 of this Code and reduced by the amount of the state duty payable if the claim price is 1,000,000 rubles.
Article 333.37 of the Tax Code of the Russian Federation - Benefits when applying to arbitration courts
1. The following are exempt from paying state fees in cases considered in arbitration courts: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.
2. The following are exempt from paying state fees in cases considered in arbitration courts, taking into account the provisions of paragraph 3 of this article:
1) public organizations of disabled people acting as plaintiffs and defendants;
2) plaintiffs are disabled people of groups I and II.
3. When filing claims of a property nature and (or) claims containing simultaneously claims of a property and non-property nature to arbitration courts, the payers specified in paragraph 2 of this article are exempt from paying state duty if the cost of the claim does not exceed 1,000 000 rubles. If the price of the claim exceeds 1,000,000 rubles, the said payers shall pay the state duty in the amount calculated in accordance with subparagraph 1 of clause 1 of this Code and reduced by the amount of the state duty payable if the claim price is 1,000,000 rubles.
Article 333.38 of the Tax Code of the Russian Federation - Benefits when applying for notarial acts
Federal Law No. 201-FZ of December 31, 2005 introduced amendments to this Code, which come into force after one month from the date of official publication of the said Federal Law.The following are exempt from paying state fees for notarial acts:
1) state authorities, local government bodies applying for notarial acts in cases provided for by law;
2) disabled people of groups I and II - by 50 percent for all types of notarial actions;
3) individuals - for certifying property wills in favor of the Russian Federation, constituent entities of the Russian Federation and (or) municipalities;
4) public organizations of disabled people - for all types of notarial actions;
5) individuals - for issuing certificates of the right to inheritance during inheritance:
residential building, as well as land plot, on which a residential building, apartments, rooms or shares in the specified real estate are located, 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 or with the fulfillment of the duty of a citizen of the Russian Federation to save human life, protect state property and law and order, as well as the property of persons subjected to political repression. The number of dead also includes persons who died before the expiration of one year due to injury (concussion), diseases received in connection with the above-mentioned circumstances;
deposits in banks, funds in bank accounts of individuals, insurance amounts under personal and property insurance, amounts of remuneration, copyrights and amounts of royalties provided for by the legislation of the Russian Federation on intellectual property, pensions.
Heirs who have not reached the age of majority on the day of opening of the inheritance, as well as persons suffering from mental disorders over whom guardianship has been established in accordance with the procedure established by law, are exempt from paying the state fee when receiving a certificate of the right to inheritance in all cases, regardless of the type of inherited property;
6) heirs of employees who were insured at the expense of organizations in case of death and died as a result of an accident at the place of work (service) - for issuing certificates of the right to inheritance confirming the right to inherit insurance amounts;
7) financial and tax authorities - for issuing them certificates of the right to inheritance of the Russian Federation, constituent entities of the Russian Federation or municipalities;
8) boarding schools - for making writs of execution to collect debts from parents to pay amounts for the maintenance of their children in such schools;
9) special educational institutions for children with deviant (socially dangerous) behavior of the federal executive body authorized in the field of education - for issuing writs of execution to collect debts from parents to pay amounts for the maintenance of their children in such institutions;
10) military units, organizations of the Armed Forces of the Russian Federation, other troops - for the execution of writs of execution for the collection of debt in compensation for damage;
11) 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;
Federal Law No. 284-FZ of November 29, 2007 sets out paragraph 12 of this Code in new edition, which comes into force on January 1, 2008, but not earlier than after one month from the date of official publication of the said Federal Law and applies to legal relations arising from January 1, 2008.
12) individuals recognized in accordance with the established procedure as needing improvement living conditions, - for certification of transactions for the acquisition of residential premises, fully or partially paid for through payments provided from funds federal budget, budgets of constituent entities of the Russian Federation and local budgets;
13) heirs of employees of internal affairs bodies, military personnel of internal troops of the federal executive body authorized in the field of internal affairs, and military personnel of the Armed Forces of the Russian Federation insured under compulsory state insurance personal insurance who died in connection with the performance of official activities or died before the expiration of one year from the date of dismissal from service due to injury (concussion), illness received during the period of service - for issuing certificates of the right to inheritance confirming the right to inherit insurance amounts under compulsory state personal insurance;
14) individuals - for certifying a power of attorney to receive pensions and benefits.
Article 333.39 of the Tax Code of the Russian Federation - Benefits for state registration of acts of civil status
Federal Law No. 201-FZ of December 31, 2005 introduced amendments to this Code, which come into force after one month from the date of official publication of the said Federal Law.The following are exempt from paying the state fee for state registration of acts of civil status:
1) individuals:
for issuing certificates when correcting and (or) changing birth records in connection with adoption;
for making corrections and (or) changes to 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 and (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;
for state registration of births and deaths, including the issuance of certificates;
living outside the Russian Federation, including the issuance of certificates and documents from the archive;
2) educational authorities, guardianship and trusteeship and commissions for minors’ affairs and protection of their rights - for issuing repeated birth certificates for orphans and children left without parental care, as well as repeated death certificates of their parents, for making corrections and (or) changes in civil registration records compiled in relation to orphans and children without parental care, as well as in relation to their deceased parents, including the issuance of certificates.
Article 333.40 of the Tax Code of the Russian Federation - Grounds and procedure for refund or offset of state duty
1. The paid state fee is subject to partial or full refund in the following cases:1) payment of state duty in a larger amount than provided for in this chapter;
2) return of an application, complaint or other appeal or refusal to accept them by the courts or refusal to perform notarial acts by authorized bodies and (or) officials. If the state duty is not returned, its amount is counted towards the payment of the state duty when filing a claim again, unless the three-year period has expired from the date of the previous decision and the original document on payment of the state duty is attached to the repeated claim;
3) termination of proceedings in the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.
When concluding a settlement agreement before the arbitration court makes a decision, 50 percent of the amount of the state duty paid by him must be returned to the plaintiff. This provision does not apply if the settlement agreement is concluded in the process of executing a judicial act of the arbitration court.
The paid state fee 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;
4) refusal of persons who paid the state fee to perform a legally significant action before applying to authorized body(to an official) performing (performing) this legally significant action;
5) refusal to issue a passport of a citizen of the Russian Federation for leaving the Russian Federation and entering 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.
2. The state fee paid for the state registration of marriage, name change, corrections and (or) changes in civil status records is not refundable if the state registration of the corresponding civil status act was not subsequently carried out or corrections were not made. and changes in civil registration.
Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 3 of this Code, which come into force on January 1, 2007.
3. An application for the return of an overpaid (collected) amount of state duty is submitted by the payer of the state duty to the body (official) authorized to perform legally significant actions for which the state duty was paid (collected).
The application for the return of an overpaid (collected) amount of state duty shall be accompanied by original payment documents if the state duty is subject to full refund, and if it is subject to partial refund - copies of the specified payment documents.
The decision to return to the payer the overpaid (collected) amount of state duty is made by the body (official) carrying out the actions for which the state duty was paid (collected).
The refund of the overpaid (collected) amount of state duty is carried out by the Federal Treasury.
An application for the return of an overpaid (collected) amount of state duty in cases heard in courts, as well as by magistrates, is submitted by the payer of the state duty to the tax authority at the location of the court in which the case was heard.
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 the constitutional (statutory) courts of the constituent entities of the Russian Federation, justices of the peace, shall be accompanied by decisions, rulings and certificates from the courts about the circumstances , which are the basis for a full or partial refund of the overpaid (collected) amount of state duty, as well as original payment documents if the state duty is subject to refund in full, and if it is subject to partial refund - copies of these payment documents.
An application for the return of an overpaid (collected) amount of state duty may be submitted within three years from the date of payment of the specified amount.
Refund of the overpaid (collected) amount of state duty is made within one month from the date of filing the specified application for refund.
4. The state fee paid for state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with it, in case of refusal of state registration.
Editions of the Tax Code (part two), published in the "Collection of Legislation of the Russian Federation" and " Rossiyskaya newspaper", have discrepancies. The text of the previous paragraph is given in the edition of the "Collection of Legislation"
Upon termination of the state registration of a right, restriction (encumbrance) of a right to real estate, a transaction with it, on the basis of relevant statements of the parties to the agreement, half of the paid state duty is returned.
6. The payer of the state duty has the right to offset the overpaid (collected) amount of the state duty against the amount of the state duty payable for performing a similar action.
This offset is made upon the payer’s application submitted to the authorized body (official) to which he applied to perform a legally significant action. An application for offset of the amount of overpaid (collected) state duty may be filed within three years from the date of the relevant court decision on the return of the state duty from the budget or from the date of payment of this amount to the budget. The application for offset of the amount of overpaid (collected) state duty shall be accompanied by: decisions, rulings and certificates of courts, bodies and (or) officials carrying out actions for which the state duty is paid, on the circumstances that are the basis for a full refund of the state duty, and also payment orders or receipts with a genuine bank mark confirming payment of the state duty.
7. Refund or offset of overpaid (collected) amounts of state duty is carried out in the manner established by Chapter 12 of this Code.
Article 333.41 of the Tax Code of the Russian Federation - Features of granting a deferment or installment plan for the payment of state duties
Federal Law No. 201-FZ of December 31, 2005 amended paragraph 1 of this Code, which comes into force after one month from the date of official publication of the said Federal Law1. A deferment or installment plan for the payment of state duty is granted at the request of an interested person within the period specified established by paragraph 1 of this Code.
2. On the amount of state duty in respect of which a deferment or installment plan has been granted, interest is not accrued during the entire period for which the deferment or installment plan has been granted.
Article 333.42 of the Tax Code of the Russian Federation - Ensuring compliance with the provisions of this chapter
Federal Law No. 203-FZ of December 29, 2004 introduced amendments to this Code that come into force after one month from the date of official publication of the said Federal Law and apply to legal relations that arose from January 1, 2005.Tax authorities verify the correctness of calculation and payment of state duty in state notary offices, civil registry offices and other bodies and organizations carrying out actions in relation to payers, for the implementation of which a state duty is collected in accordance with this chapter.
The bodies and officials specified in paragraph 1 of this Code shall submit to the tax authorities information on legally significant actions taken in the manner established by the Ministry of Finance of the Russian Federation.
- Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, THEIR OFFICIALS (as amended by Federal Laws of 07/09/1999 N 154-FZ, of 06/29/2004 N 58-FZ)
- Chapter 6. INTERNAL AFFAIRS BODIES. INVESTIGATIVE BODIES (as amended by Federal Laws dated June 30, 2003 N 86-FZ, dated December 28, 2010 N 404-FZ)
- Chapter 7. OBJECTS OF TAXATION
- Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law dated July 3, 2016 N 243-FZ)
- Chapter 10. REQUIREMENT FOR PAYMENT OF TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)
- Chapter 11. WAYS OF ENSURING FULFILLMENT OF OBLIGATIONS FOR PAYING TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)
- Chapter 12. CREDIT AND REFUND OF OVER PAID OR OVER COLLECTED AMOUNTS
- Chapter 13. TAX DECLARATION (as amended by Federal Law dated 07/09/1999 N 154-FZ)
- Chapter 14. TAX CONTROL
- Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN AN ORGANIZATION
- Chapter 14.2. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN RELATED ENTITIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS THAT ARE NOT INTERDEPENDENTS
- Chapter 14.3. METHODS USED IN DETERMINING FOR TAXATION PURPOSES INCOME (PROFIT, REVENUE) IN TRANSACTIONS IN WHICH THE PARTIES ARE RELATED ENTITIES
- Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND PRESENTATION OF DOCUMENTATION FOR TAX CONTROL PURPOSES. NOTICE OF CONTROLLED TRANSACTIONS
- Chapter 14.4-1. PRESENTATION OF DOCUMENTATION ON INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
- Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS
- Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES
- Chapter 14.7. TAX MONITORING. REGULATIONS FOR INFORMATION INTERACTION
- Chapter 14.8. PROCEDURE FOR CONDUCTING TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY
- Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR TAX OFFENSE COMMITMENT
- Chapter 16. TYPES OF TAX OFFENSE AND RESPONSIBILITY FOR THEIR COMMITMENT
- Chapter 17. COSTS ASSOCIATED WITH TAX CONTROL
- Chapter 18. TYPES OF VIOLATIONS OF THE BANK’S OBLIGATIONS PROVIDED BY THE LEGISLATION ON TAXES AND FEES AND RESPONSIBILITY FOR THEIR COMPLETION
- Chapter 19. PROCEDURE FOR APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIONS OF THEIR OFFICIALS
- Chapter 20. CONSIDERATION OF A COMPLAINT AND MAKING A DECISION ON IT
- Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
- Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by Federal Law of November 27, 2017 N 340-FZ)
-
Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISE TAXES
- Chapter 23. INDIVIDUALS INCOME TAX
- Chapter 24. UNIFORM SOCIAL TAX (ARTICLES 234 - 245) Lost force on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
- Chapter 25. INCOME TAX OF ORGANIZATIONS (introduced by Federal Law dated 06.08.2001 N 110-FZ)
- Chapter 25.1. FEES FOR THE USE OF WILDLIFE OBJECTS AND FOR THE USE OF OBJECTS OF AQUATIC BIOLOGICAL RESOURCES (introduced by Federal Law of November 11, 2003 N 148-FZ)
- Chapter 25.2. WATER TAX (introduced by Federal Law dated July 28, 2004 N 83-FZ)
- Chapter 25.3. STATE DUTIES (introduced by Federal Law dated November 2, 2004 N 127-FZ)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM PRODUCTION OF HYDROCARBONS RAW MATERIALS (introduced by Federal Law dated July 19, 2018 N 199-FZ)
- Chapter 26. TAX ON MINERAL EXTRACTION (introduced by Federal Law of 08.08.2001 N 126-FZ)
-
Section VIII.1. SPECIAL TAX REGIMES (introduced by Federal Law dated December 29, 2001 N 187-FZ)
- Chapter 26.1. TAX SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFORM AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
- Chapter 26.2. SIMPLIFIED TAX SYSTEM (introduced by Federal Law of July 24, 2002 N 104-FZ)
- Chapter 26.3. TAX SYSTEM IN THE FORM OF A SINGLE TAX ON IMPLIED INCOME FOR SPECIFIC TYPES OF ACTIVITY (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.4. TAX SYSTEM WHEN IMPLEMENTING PRODUCTION SHARING AGREEMENTS (introduced by Federal Law No. 65-FZ of 06.06.2003)
- Chapter 26.5. PATENT TAX SYSTEM (introduced by Federal Law dated June 25, 2012 N 94-FZ)
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Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law of November 27, 2001 N 148-FZ)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Lost force. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORT TAX (introduced by Federal Law of July 24, 2002 N 110-FZ)
- Chapter 29. TAX ON GAMING BUSINESS (introduced by Federal Law of December 27, 2002 N 182-FZ)
- Chapter 30. PROPERTY TAX OF ORGANIZATIONS (introduced by Federal Law of November 11, 2003 N 139-FZ)
- Section X. LOCAL TAXES AND FEES (as amended by Federal Law dated November 29, 2014 N 382-FZ) (introduced by Federal Law dated November 29, 2004 N 141-FZ)
- Chapter 31. LAND TAX
- Chapter 32. PROPERTY TAX OF INDIVIDUALS (introduced by Federal Law dated October 4, 2014 N 284-FZ)
- Chapter 33. TRADE FEE (introduced by Federal Law dated November 29, 2014 N 382-FZ)
-
Section XI. INSURANCE PREMIUMS IN THE RUSSIAN FEDERATION (introduced by Federal Law dated July 3, 2016 N 243-FZ)
- Chapter 34. INSURANCE PREMIUMS (introduced by Federal Law dated July 3, 2016 N 243-FZ)
Article 333.19 of the Tax Code of the Russian Federation. Amounts of state fees for cases considered by the Supreme Court of the Russian Federation, courts of general jurisdiction, and justices of the peace
1. In cases considered by the Supreme Court of the Russian Federation in accordance with civil procedural legislation Russian Federation and legislation on administrative proceedings, courts of general jurisdiction, justices of the peace, the state fee is paid in the following amounts:
1) when filing a claim of a property nature, an administrative claim of a property nature, subject to assessment, with the price of the claim:
up to 20,000 rubles - 4 percent of the claim price, but not less than 400 rubles;
from 20,001 rubles to 100,000 rubles - 800 rubles plus 3 percent of the amount exceeding 20,000 rubles;
from 100,001 rubles to 200,000 rubles - 3,200 rubles plus 2 percent of the amount exceeding 100,000 rubles;
from 200,001 rubles to 1,000,000 rubles - 5,200 rubles plus 1 percent of the amount exceeding 200,000 rubles;
over 1,000,000 rubles - 13,200 rubles plus 0.5 percent of the amount exceeding 1,000,000 rubles, but not more than 60,000 rubles;
2) when filing an application for a court order - 50 percent of the state fee established subparagraph 1 this paragraph;
3) 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 organizations - 6,000 rubles;
4) when filing a supervisory complaint - in the amount of the state duty paid when filing a claim of a non-property nature;
5) when filing a claim for divorce - 600 rubles;
6) when filing an administrative claim to challenge (in whole or in part) regulatory legal acts (regulatory acts) of state bodies, the Central Bank of the Russian Federation, state extra-budgetary funds, local governments, state corporations, officials, as well as an administrative claim to challenge non-normative legal acts of the President of the Russian Federation, the Federation Council of the Federal Assembly of the Russian Federation, the State Duma of the Federal Assembly of the Russian Federation, the Government of the Russian Federation, the Government Commission for Control of Foreign Investments in the Russian Federation:
for individuals - 300 rubles;
6.1) when filing an administrative claim to challenge acts of federal executive authorities, other federal government bodies, the Central Bank of the Russian Federation, state extra-budgetary funds containing clarifications of legislation and having regulatory properties:
for individuals - 300 rubles;
for organizations - 4,500 rubles;
7) when filing an administrative claim to recognize a non-normative legal act as invalid and to recognize decisions and actions (inaction) of state bodies, local governments, other bodies, officials as illegal:
for individuals - 300 rubles;
for organizations - 2,000 rubles;
8) when filing an application in cases of special proceedings - 300 rubles;
9) when filing an appeal and (or) cassation complaint - 50 percent of the amount of the state duty payable when filing a claim of a non-property nature;
11) when submitting an application for the issuance of writs of execution for the forced execution of arbitration court decisions - 2,250 rubles;
12) when filing an application to secure a claim being considered in an arbitration court - 300 rubles;
13) when filing an application to cancel the decision of the arbitration court - 2,250 rubles;
14) when filing an application in cases of alimony collection - 150 rubles. If the court makes a decision to collect alimony both for the maintenance of children and for the maintenance of the plaintiff, the amount of the state duty is doubled;
15) when filing an administrative claim for an award of compensation for violation of the right to legal proceedings within a reasonable time or the right to execution of a judicial act within a reasonable time:
for individuals - 300 rubles;
for organizations - 6,000 rubles.
How much does it cost to file a lawsuit?
When submitting an application (claim) to court in order to protect your violated rights, you need to pay a state fee. This is a fee charged for the fact of applying to the government for help, which is established by law. It is important to note that there are exceptions - not all claims require state fees to be paid to the court. tax code provides benefits for filing claims - exemption from fees for some persons. And in some cases, taking into account the circumstances, the plaintiff may receive a deferment in payment of the duty or be able to pay it in installments. How much does it cost to submit? lawsuit? How much do I need to pay before going to court? The amount of state duty sometimes depends directly on amount claimed specified in the applicant's request. The nature and volume of claims determine the cost of going to court. Article 333 19 of the Tax Code of the Russian Federation is devoted to calculating the amount of the duty. For claims filed in connection with violation of property. rights that can be assessed, the state duty is as follows:
- 400 rub. minimum or 4% of the cost of the claim if it is less than 20,000 rubles;
- 800 rub. minimum + 3% of the amount claimed if it is from 21,001 to 100,000 rubles;
- 3,200 rub. minimum + 2% of the amount if it is from 100,001 to 200,000 rubles;
- 5,200 rub. minimum + 1% of the amount if it is from 200,001 to 1,000,000 rubles;
- 13,200 rub. minimum + 0.5% of the amount, if this amount is more than RUB 1,000,000, but not more maximum amount at 60,000 rubles.
When are deferments, installments and additional payments possible when transferring state fees?
The Civil Procedure Code of the Russian Federation provides for deferment and installment payment of state duties. Deferment means postponing the payment date to a later date, and installment means payment in installments in stages. According to Article 333.41 of the Tax Code of the Russian Federation, you can pay state duty in installments no longer than for a year; the maximum deferment period for payment is also a year. If the court gives the plaintiff the right to defer or installment payment, then interest on the amount of the fee will not be charged. So when can a citizen count on a deferment or installment plan when transferring duties? The court decides this by examining the case materials in detail and studying financial position plaintiff. To obtain an installment plan or deferment, you need to file a petition for this with the court. It can be stated either directly in the statement of claim itself, or in separate document. But such a petition should not be filed earlier than the claim itself, otherwise it will be returned without consideration. The application must be accompanied by papers confirming the lack of money to pay the state fee. Such documents include certificates from banks and tax authorities about the lack of money in the plaintiff’s accounts or about the presence of debts and tax arrears. If there are objective grounds for satisfying the request, then the court cannot refuse to grant the plaintiff a deferment or installment payment of the state fee. Additional payment of the duty is made when the amount of the claim increases - in the case when the amount of the duty is made dependent on it. If the requirements in the plaintiff's application are increased, the court will not consider the case until it is satisfied that the additional fee has also been paid. Without a receipt for payment of the state fee, not a single court hearing will begin.
It is important to note that plaintiffs are also entitled to a refund of the fees paid. You can fully or partially return the amount of the transferred duty in the following cases:
- when transferring excess amount;
- upon return of the application;
- if the court refuses to accept the application;
- if the court leaves the application without consideration;
- upon termination of legal proceedings.
When can I return the state duty?
As the Tax Code indicates, the state duty in courts of general jurisdiction is not paid by all plaintiffs. There are categories of beneficiaries who are exempt from paying fees in court cases. This:
- Heroes of the USSR and the Russian Federation, holders of the Order of Glory, Participants of the Second World War.
- Plaintiffs in certain cases (for example, in the recovery of wages, compensation for harm to health, protection of the rights of a child, a disabled person, violation of consumer rights, etc.).
- Citizens filing an appeal or cassation complaint in a divorce case, as well as filing complaints against the actions of bailiffs, administrative complaints, complaints against judicial rulings, cassation complaints in criminal cases in order to challenge property. collection.
- Citizens applying for adoption.
- Rehabilitated citizens.
- Victims watered. repression.
- Forced migrants and refugees.
- Disabled people of groups 1 and 1.
- Veterans (if their rights as veterans are violated).
- Pensioners (if their rights as pensioners are violated).
Who is exempt from state fees when filing a lawsuit for violation of consumer rights?
The Tax Code establishes the state duty in courts of general jurisdiction in Article 333.19. At the same time, according to Article 333.36 of the Tax Code of the Russian Federation, control and supervision bodies in the field of consumer rights protection and local self-government bodies are exempt from state duties. Public associations or consumer unions are also among the beneficiaries if they represent consumer interests in court. This is a prerequisite for applying the benefit - the claim is filed in the interests of citizens as consumers. According to paragraph 3 of Article 333.36 of the Tax Code of the Russian Federation, plaintiffs as consumers can also be exempt from paying state fees by filing a claim for violation of their consumer rights. But certain conditions must be met. The exemption applies if the claims are brought by property. nature (if the claim is administrative, then it must also contain a property claim), and at the same time its price does not exceed 1 million rubles. When the value of the claim is more than 1 million rubles, then the duty is charged in accordance with paragraphs. 1 clause 1 art. 333 19 of the Tax Code of the Russian Federation and is reduced by the amount calculated based on the claim price of 1 million rubles. This is 13,200 rubles + 0.5% of the amount exceeding 1 million rubles. (but not more than 60 thousand rubles) minus 5,200 rubles. Thus, if consumer rights are violated and the issue is brought to court, the exemption from the duty directly depends on who exactly is selling the court application. Yes, federation. consumption control bodies, local self-government bodies and public organizations According to the Tax Code of the Russian Federation, the state duty in a court of general jurisdiction is not paid, provided that the claim is filed in the interests of a specific citizen or group of people as consumers. In this case, the size of the claim amount does not matter. If the consumer himself applies to the court as a plaintiff to protect his rights, then he does not pay the state duty only if the amount of the claim is less than 1 million rubles. That is, in this case, the right to a benefit is made dependent on the amount of the claim.
What is the state fee for filing a claim to challenge the results of determining the cadastral value?
The Tax Code contains information about what the state duty to the court will be in Chapter. 25.3. Its size depends on the nature and size of the claims stated in the claim. The cadastral value of land plots is important when paying land tax. It is determined by the implementing authorities. authorities at the level of constituent entities of the Russian Federation. This means that the cadastral value established at the level of authorities can be challenged either by demanding that a normative act be declared invalid, or by demanding that a non-regulatory act or actions of government authorities be declared invalid. The fees in both cases are the same - they are established in paragraphs 6 and 7, paragraph 1, Article 333 19 of the Tax Code of the Russian Federation and amount to 300 rubles. The Ministry of Finance emphasizes that when challenging cadastral value several plots of land at once, the fee is still paid for filing one statement of claim.