Sample application for refund of state duty in 2021

When to write

The legislation (Article 333.40 of the Tax Code of the Russian Federation) provides for the following grounds for the full or partial return of state duty:

The court did not make a final decision, the case was not considered for the following reasons: return of the claim, complaint, or other appeal; refusal of the court to accept or consider them; termination of proceedings. In this case, the applicant will be refunded the entire amount of funds paid. When concluding a settlement agreement, abandoning the claim or accepting it, 70% is returned, if the debt is paid before consideration, but after the initiation of a civil case on the claim, nothing is returned.
The payment was made in a larger amount than required. In this case, an application for the return of overpaid state duty is drawn up, which is submitted in the standard manner.
The government agency refused to carry out legally significant actions.
Payers abandoned their intention to take legally significant actions before contacting the government agency.
Return of an appeal by a government agency without satisfaction.

In Art. 333.40 of the Tax Code of the Russian Federation also provides an answer to the question of whether the state duty is necessarily returned when returning a statement of claim or it can be used for re-applying. Upon written request, the government agency is obliged to return the funds through the Federal Treasury if three years have not elapsed from the date of payment. The interested party has the right to use the paid state fee to re-file the claim, attaching the original payment document.

Peculiarities of paying state fees when considering cases by arbitration courts

State duty is a mandatory payment established by law, obligatory throughout the territory of the state and for all entities that are required by law to pay state duty. It is charged for performing legally significant actions. The administration of justice through the consideration and resolution of cases, like other government activities (notaries, registry offices, licensing, etc.), requires significant budgetary costs. Thus, the state duty is not only inherent in the judicial system, but is also necessary as a type of monetary collection.

Dmitry Samigullin, especially for the information agency “Klerk.Ru” The state duty serves as a kind of payment for services provided, in particular, by judicial authorities to individuals and legal entities on behalf of the state.
In accordance with paragraph 1 of Art. 333.16 of the Tax Code of the Russian Federation, state duty is a fee collected from the above-mentioned persons when they apply to state bodies, local government bodies, other bodies and (or) officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Federation and regulatory legal acts of local government bodies, for the performance of legally significant actions in relation to these persons, provided for by the current legislation, with the exception of actions performed by consular offices of the Russian Federation.

According to Art. 333.17 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), payers of the state duty are organizations and individuals when they apply for legally significant actions provided for by current legislation, when acting as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempted from paying state duty.

There are simple and proportional state fees. Downtime is charged in a fixed amount, proportional to the percentage of the corresponding amount.

State duty is charged:

from claims and other statements and complaints filed in courts of general jurisdiction, arbitration courts and the Constitutional Court of the Russian Federation;
for the performance of notarial acts by notaries of state notary offices or authorized officials of executive authorities, local governments and consular offices of the Russian Federation;
for state registration of acts of civil status and other legally significant actions performed by civil registry authorities;
for the issuance of documents by the specified courts, institutions and bodies;
for the consideration and issuance of documents related to the acquisition of citizenship or renunciation of citizenship of the Russian Federation, as well as for the performance of other legally significant actions established by law.

Within the meaning of paragraph 2 of Article 126 and part 1 of Article 128 of the Arbitration Procedural Code of the Russian Federation, payment of the state fee is a condition for applying to the arbitration court.
In accordance with established practice, the state fee is paid by the applicant before filing an application and is a necessary attachment to the list of applications submitted to the court.
According to Art. 128 of the Arbitration Procedural Code of the Russian Federation, if the state fee is not paid, the application remains without progress. The fact of payment of the state duty in non-cash form is confirmed by a payment order with a note from the bank on its execution, in cash - either by a receipt of the established form issued to the payer by the bank, or by a receipt issued by an official or the cash desk of the authority where the payment was made. The validity period of the payment document confirming the payment of the state duty is not established by law, and therefore, judicial practice connects it with the statute of limitations on the paid claim, which seems correct, since such a document only confirms the fact of payment of the state duty for the consideration by the court of a specific case in the prescribed manner order and size. 1. Payment of state duty by the representative .
The taxpayer in accordance with paragraph 1 of Art. 45 of the Tax Code of the Russian Federation is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.

This rule was also recorded by the court. Thus, according to paragraph 18 of the explanations given by the Presidium of the Supreme Arbitration Court of the Russian Federation in Information Letter No. 91 dated May 25, 2005 “On some issues regarding the application by arbitration courts of Chapter 25.3 of the Tax Code of the Russian Federation”, in accordance with the provisions of paragraph 1, 2 and 5 tbsp. 45, art. 333.17 of the Tax Code of the Russian Federation, the payer of the state duty is obliged to independently, that is, on his own behalf, pay it to the budget, unless otherwise established by the legislation on taxes and fees. Payment of the state fee by another person on behalf of the plaintiff (applicant) is not provided for by law.

Thus, until recently, payment of state duty by a representative for the represented person was impossible. In such cases, the arbitration courts left the applications without progress. An example is the following judicial acts: DECISION OF THE FAS VOLGA DISTRICT dated October 26, 2006 in case No. A06-3150/2-9/05; DECISION OF THE FAS VOLGA DISTRICT dated August 24, 2006 in case No. A06-1483/1-6/05.

However, the situation has now changed. On May 29, 2007, the Presidium of the Supreme Arbitration Court of the Russian Federation issued Information Letter No. 118 “On the payment of state duties by Russian and foreign persons through representatives.” This letter explained that, by virtue of Article 59 of the Arbitration Procedure Code of the Russian Federation, persons have the right to conduct their affairs in an arbitration court through representatives; Moreover, in accordance with Part 1 of Article 254 of the Code, foreign persons enjoy procedural rights and bear procedural responsibilities on an equal basis with Russian organizations and citizens.

Consequently, the state fee can be paid by the representative on behalf of the represented person. Payment of the state fee from the bank account of the representative terminates the corresponding obligation of the represented. The payment document for the transfer of the amount of state duty to the budget from the bank account of the representative must indicate that the payer is acting on behalf of the represented person. Payment of the state fee through a representative is not a basis for leaving the statement of claim without progress and its subsequent return.

2. Payment of state duty by state bodies, local government bodies and other bodies that have applied to the arbitration court .

In accordance with subparagraph 1 of paragraph 1 of Article 333.37 of the Code, prosecutors, state bodies, local government bodies and other bodies that apply to the arbitration court in cases provided for by law in defense of state and (or) public interests are exempt from paying state fees in the entire case, considered by the court.

Until recently, if state bodies, local government bodies and other bodies acting in court on behalf of the relevant public legal entity acted as a Defendant in the trial, they also did not pay the state fee, for example, if they filed an appeal and cassation complaints.

Meanwhile, in the Information Letter of the Presidium of the Supreme Arbitration Court dated March 13, 2007 No. 117 “On certain issues of the practice of applying Chapter 25.3 of the Tax Code of the Russian Federation” it was explained that the Arbitration Procedural Code does not contain provisions providing for the exemption of state bodies and local governments and other bodies acting in court on behalf of a public legal entity, from paying state fees when performing relevant procedural actions in cases in which these bodies or the relevant public legal entity acted as a defendant.

Such cases include, in particular, cases of challenging regulatory and non-regulatory legal acts, decisions and actions (inaction) of state bodies, local governments, other bodies and officials; cases of compensation for damage caused by illegal decisions and actions (inaction) of state bodies (local government bodies) or officials of these bodies; cases of recovery from public legal entities of losses arising in connection with

failure of organizations to receive payment for goods (work, services) provided to consumers free of charge or at preferential prices as part of the implementation of benefits established by law; cases on claims brought against public legal entities in the order of subsidiary liability for the obligations of the institutions created by them.

To a certain extent, the adoption of this provision was influenced by the current “unhealthy” situation in which the tax authorities (guided by internal instructions) were required to appeal all judicial acts up to the cassation court. Moreover, regardless of the nature of the dispute, the validity of one’s position and the presence of legal grounds. The “free” nature of the processes played a cruel joke.

After the adoption of Information Letter No. 117, the tax authorities took an unequivocal position of non-acceptance of these provisions. There were attempts by tax officials to talk about the non-binding provisions of this letter due to the lack of case law in the Russian Federation.

Meanwhile, this argument is untenable for the following reasons:

In accordance with Article 16 of the Federal Constitutional Law of April 28, 1995 No. 1-FKZ “On Arbitration Courts in the Russian Federation,” the Presidium of the Supreme Arbitration Court considers certain issues of judicial practice and informs the arbitration courts about the results of the consideration. This is done in the form of information letters.

Resolutions of the Plenums of the Supreme Arbitration Court and information letters of the Presidium of the Supreme Arbitration Court are published in the official publication for general information, and are also sent directly to the arbitration courts.

Thus, based on the above norms, we can conclude that acts of judicial bodies are decisions of the Plenums of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation, in which, based on a generalization of the practice of applying laws and other normative legal acts, explanations are given on the application of specific legal norms , are of a generally binding and normative nature for courts. These clarifications represent the promulgation of the official position of the highest courts on issues of judicial practice and are aimed at the uniform and correct application of federal legislation by courts (of general jurisdiction and arbitration courts).

Since clarification on issues of judicial practice is given by the highest judicial body, which also supervises the consideration of specific cases by courts, this body, following its own interpretation, will have to overturn court decisions that contradict it.

3. Refund of state duty when making a decision not in favor of government agencies.

In accordance with paragraph 47 of Article 2 and paragraph 1 of Article 7 of the Federal Law of July 27, 2006 N 137-FZ “On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and to certain legislative acts of the Russian Federation in connection with the implementation of measures to improve tax administration" from 01.01.2007, paragraph 5 of Article 333.40 of the Code was declared invalid, according to which, when a court makes a decision wholly or partially not in favor of state bodies (local self-government bodies), the return to the applicant of the paid state duty was made from the budget.

Thus, from 01.01.2007, the general procedure for the distribution of legal costs, provided for by Chapter 9 of the Arbitration Procedure Code of the Russian Federation, is subject to application, and the state fee paid by the applicant in accordance with Part 1 of Article 110 of the Arbitration Procedure Code of the Russian Federation is recovered in his favor directly from the state body (local government body) as a party on business.

4. Collection of state fees if the Plaintiff refuses the claim.

By virtue of subparagraph 3 of paragraph 1 of Article 333.40 of the Code, if the plaintiff refuses the claim in connection with the defendant’s voluntary satisfaction of the stated demands, the state duty paid by the plaintiff is not refundable from the budget. This provision cannot be considered as excluding the application of the provisions of the Arbitration Procedure Code of the Russian Federation on the distribution of legal costs between persons participating in the case and placing the burden of paying the fee on the plaintiff.

In accordance with Article 112, Part 1 of Article 151 of the Arbitration Procedure Code of the Russian Federation, when making a ruling to terminate proceedings in a case, the court, guided by the general principle of attributing legal costs to the parties in proportion to the size of the satisfied claims (Part 1 of Article 110 of the Arbitration Procedure Code of the Russian Federation), resolves the issue of distribution of costs based on from the fact that in the case under consideration the plaintiff’s demands were actually satisfied.

Consequently, if the plaintiff abandoned the claim due to the fact that the defendant, after making a determination to accept the statement of claim for proceedings, satisfied the claim voluntarily, the arbitration court recovers from the defendant in favor of the plaintiff the costs incurred by the latter in paying the state duty.

5. Payment of state duty when appealing a collection order.

When filing an application to recognize a collection order (instruction) of a tax authority as not subject to execution, the state duty is paid in accordance with subparagraph 1 of paragraph 1 of Article 333.21 of the Code and paragraph 2 of part 1 of Article 103 of the Arbitration Procedure Code of the Russian Federation based on the disputed amount to be collected on the basis of the specified document.

These and other innovations have significantly changed the existing practice of paying state fees when considering cases by arbitration courts.

For the most part, the changes are not only clarifying and specific in nature, but are also aimed at protecting the rights of citizens and legal entities when appealing against acts of state bodies and local governments.

The author is the general director of a consulting company (www.rbl-samara.ru), Ph.D., tax consultant

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Where to contact

In accordance with Part 3 of Art. 333.40 of the Tax Code of the Russian Federation there are two options where to apply for a refund of state duty:

to a government body that provides public services, performs legally significant actions for which a state fee is paid;
to the federal tax service inspectorate, if the applicant intends to return the fee for going to court; The document is submitted to the Federal Tax Service at the location of the judicial authority.

The general procedure is to the government agency, the special procedure is to the Federal Tax Service (for court cases).

If you have to return the money through the court, then use the database of judicial practice in ConsultantPlus (get free access to it by clicking on the link below). The database contains decisions of all Russian courts, and the search is as simple as in Yandex. Be sure to refer in the text of the claim to those cases that the court decided “in your” favor. This will make your position more convincing and help you win your case.

Reasons for refusing a claim or returning

Both in courts of general jurisdiction (hereinafter also COJ), that is, district/city, regional/territorial/republican courts, magistrates, and in arbitration courts, the rules for accepting and returning claims are approximately the same.
The main circumstances when a plaintiff thinks about the fee paid for the consideration of a dispute are:

voluntary waiver of the claim;
refusal/return on the initiative of the judge.

Refusal of your own free will.

Everything is more or less clear here. The citizen changed his mind about suing because he realized that the case was unwinnable or, on the contrary, the defendant had paid everything or the debt was simply forgiven, etc. You just need to meet a few conditions for the refusal to be valid:

made before the court makes a decision on the merits of the case. This can happen before the court accepts the claim, and during consideration in the first or appellate instance;
declared by an authorized person. Either the plaintiff himself does this, or his representative acting under a power of attorney (if the power of attorney has such authority);
the form doesn't matter. It is allowed in writing, and can also be stated on record in the court record;
may be complete, or may be partial. For example, two demands were made: to collect the amount of debt on the receipt and interest for the use of other people's money. So the applicant may not collect interest, only the debt;
must not violate the rights of others or be contrary to law. Usually such cases occur when there are more than two participants in the process (several plaintiffs, third parties).

Judge's initiative.

Claim documents submitted to the court may be returned to the party to the dispute. But they may also not return (remain in the archive), but in this case the movement on the case is terminated, without resolving the dispute. However, there must be clear reasons for this. Let's list them.

refusal to accept the case for proceedings/return of documentation:
wrong court address. For example, the case should be transferred to arbitration, but was sent to the city court of general jurisdiction;
there is already a legal decision (including an arbitration court) on similar proceedings between the same persons;
the type of production is incorrectly selected. Instead of a court order, a lawsuit was filed;
there are violations when registering and applying to the court (the application was not signed, the pre-trial claim was not presented to the defendant, documents supporting the argument were not attached, etc.). In this case, the court first gives the opportunity to eliminate the violations. And only when the violations are not corrected within the prescribed period, the materials will be sent back.
termination of consideration of materials that remain in the archive (sent back):
the claim procedure has not been completed, if it is mandatory for a specific case (type of legal relationship);
the parties do not appear at the trial;
the appeal was on behalf of an unauthorized person and the present applicant did not confirm the intention of the proceedings;
the disputants came to terms with the conclusion of the agreement.

How to write

A unified form for submitting an appeal has not been developed. The form approved by Order of the Federal Tax Service of Russia No. ММВ-7-8/ [email protected] dated November 30, 2018, has the force of a recommendation and is used for electronic applications.

In accordance with tax legislation, the requirements are as follows:

compliance with written form (or electronic using a single electronic portal of state and municipal services);
attachment of the original receipt, payment order;
attachment of court rulings or certificates (for court fees).

It is recommended to include standard document details:

a header indicating the tax office, other government agency, and the applicant’s data;
Title of the document;
the main part with a request to return funds due to specific circumstances;
list of applications;
signature and date.

In order to issue a refund of the state duty when returning a statement of claim, abandoning the intention to go to court, under Art. 333.40 of the Tax Code of the Russian Federation, it will be necessary to obtain a certificate from the court confirming the circumstances of the court case. In the same appeal, it is recommended to request the original, the original document on the payment of funds, since the tax office will refuse payment without it. In practice, courts satisfy such requests by filing copies in files. It is also possible to contact credit institutions to obtain the original. The sample for filling out an application for a certificate for refund of state duty has not been developed; it is drawn up using standard details in free form. The court issues a certificate within three days after the application, on the fourth day - in the office.

The procedure for refunding state fees by courts of general jurisdiction.

Refunding the state duty is a fairly simple procedure.

First, one of the moments comes at which the plaintiff has the right to a refund of the state fees that we listed earlier.
To return the state duty, the Plaintiff must write a corresponding request to receive a certificate of issuance of the state duty. As such, there is no template for writing this kind of petition. It is written in free form. A sample application for a certificate of state duty can be viewed here

When writing a petition, you should consider the following:

The basis for the return of the state fee is a ruling by the Court to accept the refusal of the claim, a ruling to leave the case without movement or consideration.
In the header of the letter, indicate the name of the court to which you plan to submit the application, your last name, first name, and patronymic.
in the text of the application itself, do not forget to indicate the essence of the requirements and the amount you are asking to return. That's all.

Next, the judge makes a ruling and issues a certificate of refund of the state duty along with the payment document.
Now you just need to not be lazy and independently take the received documents along with the application for a refund to the relevant tax office, the period for returning the state duty is 30 days from the date of filing the application, a sample application for the return of the state duty can be found here

The procedure for returning state duty is quite simple, but what do you think? I sincerely hope that my article was useful to you.

Now you know all the pitfalls and important points on this topic. Visit my blog often, here you will find a lot of constructive material for yourself.

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PS If you have any questions, write them in the comments!

There are always solutions if you know the laws!

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Civil claim within a criminal case

A civil claim within a criminal case is not uncommon. Such a claim may be filed as part of the consideration of the case during the investigation by the investigator. Or you can submit it when the materials are transferred to the court.

It is known that property claims against a criminal can be made in parallel with the criminal investigation.

The plaintiff can count on the same opportunities as in ordinary civil proceedings.

However, during a criminal trial, a civil claim is not subject to a fee. Therefore, there is no reason to return it.

How to write a waiver application

The Arbitration Procedure Code of the Russian Federation does not specify the exact requirements for the form and content of the application for refusal.

The list of mandatory items that must be indicated in the document includes:

name of the court hearing the case;
information about all participants in the process;
details of the arbitration case, registration number;
expression of will to waive claims (reasons can be specified, but not required);
request to accept the refusal and dismiss the case;
date and signature of the applicant or his representative by proxy.

Full or partial refusal of the claim is allowed. For example, you can waive demands for the principal amount of the debt if the defendant has already paid it, but insist on collecting punitive damages. In this case, the case will be partially dismissed, while the rest of the proceedings will continue according to the general rules.

Since the arbitration process is based on adversarial principles, other parties to the case can express their opinions on the application. In practice, if the plaintiff confirms the voluntariness of his decision, the opinions of the defendant or third parties will not matter.

If the application is submitted by a representative, he must confirm the existence of such authority. When issuing a notarized power of attorney, or a document from an organization or individual entrepreneur, the entire scope of authority is immediately indicated.

If the power of attorney does not specify the right of revocation, the representative's application will be rejected. If a representative participated in the case at the oral request of the plaintiff, he does not have the right to declare a waiver of the statement of claim.

You can file an application to withdraw your claim at any stage of the process, until the court has made a final decision. If the decision has already been announced, refusal is not allowed. After satisfying the application, the court is obliged to issue a ruling to terminate the case, explain it to the parties, send it by mail or issue it through the office. As with other procedural acts, a complaint can be filed against a ruling to terminate a case.

If the plaintiff subsequently wants to re-file an application with a similar subject of dispute and requirements, consideration of the case will be refused. Even if the court does not reveal such a fact immediately upon receipt of the documents, the defendant, another participant in the process, can file a demand to terminate the case.

What documents are required to process a return:

Application in duplicate - with the obligatory reflection of the following details: personal data of the applicant, reason for the return and amount of payment, information about the previously filed claim (number, date, amount of claims, parties to the case), list of attached documents, date of preparation and signature, number bank account.
The original payment document or its copy is presented to confirm payment of funds. Typically, a copy of the form is required, but if the full amount is being refunded, the original receipt will be required.
Passport of the applicant or the applicant's representative.
A copy of the court ruling or act.

Further consideration of the submitted application is carried out within 1 month from the date of application. Then the judicial authority is obliged to make a decision to refuse or satisfy the requirements. In the second case, the defendant (aka plaintiff) receives a certificate, which he submits to the territorial bodies of the Federal Tax Service.

Essence and legal grounds for refusal

The plaintiff has the right to terminate the resolution of the dispute in court by withdrawing the statement of claim. Also, the victim may not waive all claims, but only some of them. In this case, the court will continue to consider the case, but its proceedings will only move on to the remaining claims.

In appellate arbitration, a refusal can be made before the final decision is made (according to paragraph 2 of Article 49 of the Arbitration Procedure Code of the Russian Federation).

IMPORTANT - filing a refusal does not mean its acceptance by the court if it violates the rights of other parties to the process

In what cases is it served?

A refusal can be filed for various reasons and circumstances that changed the plaintiff’s opinion or attitude during the consideration of the case. The main waivers are if:

The defendant voluntarily settled all claims.
Circumstances changed during the judicial investigation - new facts were discovered, the plaintiff’s demands lost their relevance or became unfounded.

There may be situations where a claim is withdrawn in the arbitration process, when the applicant is put under pressure by the defendant, or after the start of the consideration of the case, a transaction occurs that changes the owners of the defendant legal entity and it actually comes under the control of the applicant.