State duty is a payment that is charged for receiving any government service. Deregistration of an individual entrepreneur from tax registration is one of such services. The state fee for closing an individual entrepreneur in 2021 is only 160 rubles, but in some cases it may not be paid at all.
How do you pay state duty?
The Russian Ministry of Finance reminded: on the issue of the procedure for paying state duty for carrying out legally significant actions, one should be guided by Article 333.18 of the Tax Code of the Russian Federation.
For example, for the majority of legally significant actions, the fee must be paid before submitting applications or documents to perform such actions (subclause 6, paragraph 1, article 333.18 of the Tax Code of the Russian Federation). If several payers who do not have the right to benefits apply for a legally significant action at the same time, then they pay the fee in equal shares (Clause 2 of Article 333.18 of the Tax Code of the Russian Federation).
The state duty is paid at the place where a legally significant action is performed in cash or non-cash forms (Clause 3 of Article 333.18 of the Tax Code of the Russian Federation).
Basic information about the state duty when registering individual entrepreneurs and LLCs
If you plan to apply to the Federal Tax Service for registration in 2021, then first you should pay the state fee for registering an individual entrepreneur or LLC.
To register an LLC, you will need to pay a state fee of 4,000 rubles, for individual entrepreneurs - 800.
In the event that there are several founders of an LLC, the amount of the state duty is divided equally between all, or one of the founders, who takes responsibility for conducting state registration of the organization, pays the state duty in full. According to paragraph 1 of Art. 45 of the Tax Code of the Russian Federation, “payment of tax can be made for the taxpayer by another person,” it follows that any individual or legal entity can pay for the registration of an individual entrepreneur or LLC.
The required fields for filling out the duty payment receipt are: INN and KPP of the payer (the second only for LLC), name of the payer, purpose of payment, tax office data.
The receipt for payment of the state duty does not have a validity period.
Important!
Particular attention should be paid to ensuring that the date of payment of the state duty is not earlier than the date of execution of the minutes of the general meeting of founders or the decision of the sole participant to create an LLC.
When registering an individual entrepreneur, you must pay a state fee, which is 800 rubles.
When submitting documents for registration electronically using an electronic signature, as well as through the MFC and a notary, no fee is paid.
How to confirm payment of duty
The fact of payment of state duty in cash is confirmed:
- or a receipt issued by the bank;
- or a receipt issued by an official or the cash desk of the authority to which the payment was made.
The fact of payment of state duty in non-cash form is confirmed by a payment order with a note of its execution made:
- or bank;
- or a territorial body of the Federal Treasury;
- or other body that opens and maintains accounts, including making payments in electronic form.
On the issue of correctly filling in the details of a payment document for the transfer of state duty, the Russian Ministry of Finance recommends contacting the state body performing a legally significant action (arbitration court), or the state body that is the main administrator for its payment (Federal Tax Service of Russia).
The fact of payment of the state duty is also confirmed using the information contained in the State Information System on state and municipal payments, provided for by Federal Law No. 210-FZ of July 27, 2010 “On the organization of the provision of state and municipal services” (hereinafter referred to as the GIS GMP). According to the Russian Ministry of Finance, if information about the payment of state duty is contained in the GIS GMP, then no additional confirmation is required.
Where to pay the fee
To deregister an individual entrepreneur, you must contact the registration authority of your region. These are specialized tax inspectorates that carry out registration activities for the entire region or large city. In addition, you can submit documents to a multifunctional center that provides business services.
It is important that the receipt for payment of the state fee for closing an individual entrepreneur is paid to the details of the Federal Tax Service or the MFC where you are submitting the documents. Some applicants make the mistake of transferring the fee to the details of their inspection, where they are registered by registration. In this case, the closure of the individual entrepreneur will be refused and the documents must be submitted again.
A sample receipt for the state fee for closing an individual entrepreneur can be asked at the registration inspection or the MFC, but it is easier to prepare a payment document on the Federal Tax Service website.
How to take into account the state duty
In accounting and tax accounting, depending on what kind of legally significant action is paid, the amount of state duties:
- or taken into account as part of other expenses associated with production and sales on the date of their accrual (clauses 4, 11 PBU 10/99 “Organization expenses”, approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n, clause 1 p. 1 Article 264, paragraph 1 paragraph 7 Article 272 of the Tax Code of the Russian Federation);
- or included in the value of assets (clauses 7, 8 PBU 6/01 “Accounting for fixed assets”, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, clauses 6, 7, 8 PBU 14/2007 “Accounting for intangible assets”, approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n, paragraphs 1, 3 of Article 257 of the Tax Code of the Russian Federation).
Sample payment order for state fees to the arbitration court in 2021-2022
Let's look at the procedure for filling out a state duty payment using a conditional example.
Let’s say LLC “ICS” filed an application with the Federal Tax Service for the return of an overpayment of property tax in the amount of 90,000 rubles.
“Sample application for refund of overpaid tax” will help you fill out such an application .
However, the inspection did not return the money within the prescribed period, and the company decided to appeal to the Moscow Arbitration Court with a statement declaring the inaction of the tax authorities illegal, as well as with a demand for the return of the overpayment in the specified amount and payment of interest in the amount of 990 rubles.
To learn how such interest is calculated, read the article “How to calculate interest for late tax refunds .
Since in this case the appeal combines requirements of a property and non-property nature, IKS LLC will pay two state fees (subclause 1, clause 1, article 333.22 of the Tax Code of the Russian Federation):
- 3,000 rub. — for recognizing inaction as illegal (subclause 3, clause 1, article 333.21 of the Tax Code of the Russian Federation);
- RUB 3,640 (4% of 90,990 rubles) - on a property claim for the return of overpayments and interest (subclause 1, clause 1, article 333.21 of the Tax Code of the Russian Federation).
That is, the total amount payable will be 6,640 rubles.
When drawing up a payment order, ICS LLC:
- will indicate the payer status - 01;
- recipient - the Federal Tax Service for the city of Moscow, indicating the Federal Tax Service Inspectorate at the location of the court (in this case, Federal Tax Service Inspectorate No. 26);
NOTE! From 05/01/2021, be sure to fill out field 15 when the state duty is administered by the tax authorities. In payments for the transfer of tax payments, this field must indicate the bank account number of the recipient of the funds (the number of the bank account included in the single treasury account (STA)). This follows from the letter of the Federal Tax Service of Russia dated October 8, 2020 No. KCh-4-8/16504. See here for details.
- KBK - 182 1 0800 110;
- OKTMO - at the location of the court;
- basis of payment (field 106) - TP;
- in fields 107 “Tax period”, 108 “Document number” and 109 “Document date” will enter 0;
What has changed since October 1, 2021 in the order of filling out fields 101, 106, 108 and 109, see here. Read more about payment fields in this article.
- in the purpose of payment it will explain what the claim is, to whom it is being brought and what its price is.
IMPORTANT! Indicate the type of payment in the payment order in field 5. The procedure for filling it out is determined by the bank. If the bank has not installed it, leave the field blank (Appendix 1 to the Regulations of the Bank of Russia dated June 29, 2021 No. 762-P).
As a rule, you can find all the details for paying the state duty on the website of the court to which you want to apply. There you can also calculate the amount of state duty.
You can find out all the details on filling out the payment form for paying the state duty in the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.
A completed sample payment order for payment of state duty for 2021 - 2022 can be viewed and downloaded on our website:
Find out how to pay the state duty through a representative in cash here .
Which UIN to indicate in the payment order for payment of state duty, see “ConsultantPlus”. If you do not have access to the K+ system, get a trial online access for free.
New state duty payers
Until 2021, on the basis of clause 18, part 1, art.
333.35 of the Tax Code of the Russian Federation, non-profit organizations created by citizens to conduct gardening, vegetable gardening or summer cottage farming were exempt from paying state duty for granting a license to use the subsoil for the extraction of groundwater for domestic water supply to these NPOs. However, as of 01/01/2020, this norm has lost force (Federal Law dated 03/07/2018 No. 50-FZ). Therefore, from January 1, 2021, the amount of state duty for them is established in clause 92 of Art. 333.33 of the Tax Code of the Russian Federation and amounts to 7,500 rubles.
In relation to existing drilled single wells, non-profit organizations of gardeners, gardeners or summer residents could extract groundwater for domestic water supply until 01/01/2020 without obtaining a license for the use of subsoil.
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New cases where there is no state duty
From January 1, 2021, in some cases there is no obligation to pay state duty for changes in the Unified State Register of Real Estate (USRN), which is maintained by Rosreestr.
Thus, changes in the Unified State Register will be registered free of charge if they:
- were needed due to amendments to legislation (i.e. a new regulatory legal act was adopted);
- do not depend on the copyright holders, owners and users of the relevant property.
Namely, you do not need to pay a state fee to add or change information:
- which government agencies should have contributed, but did not;
- on the impossibility of state registration without the personal participation of the copyright holder;
- about objections or rights of claim under the registered right to an object.
We are talking about making changes to the Unified State Register of Entries:
- about the existence of an objection to the registered right to the property;
- on the impossibility of state registration of rights without the personal participation of the copyright holder;
- about the impossibility of state registration of the transfer, termination, restriction of the right to a land plot from agricultural lands or the encumbrance of such a land plot until the court has completed the consideration of the case on its seizure due to non-use for its intended purpose or use in violation of the legislation of the Russian Federation;
- about the existence of rights of claim in relation to the registered right, information about the email address and/or postal address through which communication is carried out with the person whose right to the property is registered, with the person in whose favor the restriction of the right and encumbrance on the property are registered.
Please note that the specified information can be entered into the Unified State Register independently by Rosreestr in the order of information interaction between departments.
This is a new edition of paragraph 3 of Art. 333.35 of the Tax Code of the Russian Federation (introduced subparagraph “b” of paragraph 48 of Article 2 of the Law of September 29, 2019 No. 325-FZ).
State duty for certification of the charter in the tax office 2021
Also, during the economic activities of enterprises, situations often arise when it is necessary to obtain a duplicate of the constituent document. The need to obtain a duplicate copy of the charter may be due to a variety of reasons, including:
The cost of obtaining one duplicate of the TIN or OGRN certificate, obtaining one duplicate of the OGRN, TIN certificate is 2570 rubles + 430 rubles state duty. Order a duplicate of the charter from the tax office. Are documents related to the organization lost (TIN, OGRN, record sheet)? This is not a reason to worry, our lawyers will quickly restore duplicates of constituent documents and other documents through the tax inspectorates, since a legal entity or individual entrepreneur will not be able to work without documents. We receive duplicates of the constituent documents of a legal entity for bankruptcy (arbitration) managers recognized as such by a court decision related to the bankruptcy of a legal entity.
Kbk when ordering a copy of the charter 2021
Further, periodic changes in legislation sometimes provoke the spread of rumors that when registering a legal entity, applicants must receive an additional copy of the charter document.
// In order to have on hand papers that fully correspond to the originals, it is necessary to obtain duplicates of the constituent documents. Where can I get duplicates? Duplicate copies that have all the attributes of the originals, such as “live” seals and signatures, series and number, are stored at the tax office at the place of registration of the legal entity. Details for filling out a payment document are provided on the website of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.
Kbk state duty for issuing a copy of the charter in 2021
MOSCOW 705 BIC: 044583001 KBK: 18210807030011000110 OKTMO: 45373000 State duty for a duplicate of the Charter of the MIFTS of Russia No. 46 for Moscow Payment by: State duty for the right to use the names “Russia”, “Russian Federation” and words formed on their basis and the word combinations in names of legal entities (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) Municipalities of the city of Moscow (the capital of the Russian Federation, a city of federal significance)
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The state duty for issuing a copy of the charter and constituent agreement with a mark from the registering authority is 400 rubles. (for each document). Details of state duties 2021, state duty for registration of an LLC 2021, state duty for a copy of the Charter 2021, state duty for re-registration 2021, .
Request for a copy of the charter in the tax sample 2021
According to the general rules, the fiscal authority is given 5 days to consider the application. However, these deadlines may be extended due to the workload of the tax service and the circumstances surrounding the issuance of a duplicate. If the document is ordered through specialized companies, then in this case it can be received within 5 days from the date of submission of the application. A duplicate of the charter, certified by the signature of an official and the official seal of the tax service, has the force of the original. Application procedure As already mentioned, during initial registration the applicant is given one sample copy of the charter (see.
Amount of state duty for issuing a copy of the charter. The issuance of copies of the charter by the Federal Tax Service upon request is carried out on a paid basis. Copies of documents can be provided not only to the Company requesting them in relation to itself, but also to other persons - in relation to any organizations in accordance with clause 4.3. Letter of the Federal Tax Service of Russia dated December 30, 2021 No. PA-37-6/ (hereinafter referred to as the Letter of the Federal Tax Service).
State duty for a copy of the charter in 2021 details
Moscow. Individual entrepreneurs can be adult, capable citizens of the Russian Federation; minor citizens of the Russian Federation (from 16 years of age, with the consent of parents, guardians; married; a court or guardianship authority has made a decision on legal capacity); foreign citizens residing on the territory of the Russian Federation; State and municipal employees cannot be individual entrepreneurs.
Therefore, any interested person can order an extract from the Unified State Register of Legal Entities or receive a copy of the charter (Article 6 of Law No. 129-FZ). An exception may be data with limited access. The period for producing a copy of the charter cannot be more than 5 days.
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KBC for a copy of the charter in 2021
The state fee for replacing a passport at the age of 45 in 2021 is 300 rubles. If the KBK is incorrectly indicated in the tax payment invoice... Based on the results of the audit, Alfa was additionally charged VAT for the first quarter of 2021 (decision dated June 2, 2021 No. 250). Obtain a copy of the other organization's charter. dividends for 2021 in 2021.
To receive the service as usual, the applicant will have to pay fees in the amount of 200 rubles. The remaining values remain the same as in the main code. In addition, turning to a specialist for help in drawing up the charter of an LLC will entail financial costs. Due to the large number of codes, it is impossible to completely remember their meaning. For convenience, we will present the main types of actions for which a duty is paid in a table and immediately present the BCC for payment. Fee for a copy of the charter in the amount of 400 rubles.
KBC for a copy of the charter in 2021
How to determine the number of employees in activities on UTII. Decoding of the KBK in the year. Re-registration and issuance of a copy of this permit, certified by the government agency of the executive branch. Purchase, display and collecting: for legal entities for individuals. Purchase of a gas pistol, revolver, signal, bladed weapon for use with national costumes or Cossack uniforms, paid through: Federal Tax Service MFC.
In order to fully own and use weapons, the state obliges citizens to confirm their right with a license and permit, since without these documents it is prohibited to use weapons in Russia. This year, the Ministry of Finance updated the BCC for paying state fees for obtaining a license and permit. Purchase of a gas pistol, revolver, signal, bladed weapon for use with national costumes or Cossack uniforms, paid through:.
