Application for refund of state duty to the tax office - sample

An entrepreneur, like any citizen, can return a state fee previously paid to the court within 3 years from the date of payment (clause 3 of Article 333.40 of the Tax Code of the Russian Federation). To do this, you must submit a corresponding application to the Federal Tax Service, attaching all documents confirming the basis for the return. Let's figure out in what cases the paid fee can be returned, and in which it is not, and how to correctly fill out the tax form for a refund.

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Why do you need an application to the Federal Tax Service for the return of state duty to the tax office?

In accordance with the provisions of Art.
333.40 of the Tax Code of the Russian Federation, an individual or legal entity that has paid state duty to the Federal Tax Service has the right to return it or offset it (against subsequent similar payments). The return procedure is possible if:

the duty has been paid in a larger amount than required;
legally significant actions for which the fee was paid have not been carried out;
the person who paid the fee did not actually contact the state authorities;
a fee has been paid for a passport or refugee document, but its issuance to the applicant has been refused;
the applicant withdrew the application for state registration of intellectual property items in the manner regulated by clause 1 of Art. 330.30 Tax Code of the Russian Federation;
the court terminated the administrative proceedings or left the administrative claim without consideration.

The fee is not refundable if it is paid:

for unclaimed services of civil registry offices;
Rosreestr services, but the agency refused to register the property.

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.

How to return the state fee?

The refund of the duty is processed by sending to the Federal Tax Service an application for the refund of the state duty in the form approved in Appendix 8 to the order of the Federal Tax Service of the Russian Federation dated February 14, 2017 No. ММВ-7-8/ [email protected] From January 9, 2019, this form is used as amended by the Federal Tax Service order dated November 30 .2018 No. ММВ-7-8/ [email protected]

The taxpayer must submit an application for refund of the state duty to the Federal Tax Service within 3 years from the date of payment of the duty to the budget.

ConsultantPlus experts explained whether the state duty is refunded if the claim is abandoned. Get trial access to the K+ system and upgrade to the Ready Solution for free.

Let's study the features of filling out this application.

In courts of general jurisdiction

State fees paid in courts of general jurisdiction are returned after applications are sent to the courts where the claims were filed. You will need to contact these authorities and indicate your own requirements. In cases where they fall under legal grounds, then certificates are issued with which applicants can apply to the tax authorities to receive funds.

Applications for refund of state fees are considered only under the conditions that the claims have been withdrawn by the applicants or the courts themselves. In cases where cases are at the stages of consideration, the requirements will not be satisfied. In this regard, the first step will be to submit applications for withdrawal of claims.

Letter for refund of state duty to the tax office: where are the applications and its sample

To correctly fill out an application for a refund of state duty to the tax office, you can download a sample on our portal. You have access to a document that fully complies with legal requirements.

In addition to the application itself, additional documents should be sent to the Federal Tax Service to confirm the expenses incurred. If the courts or magistrates made decisions or determinations on the return of state duty, then payment documents must be attached.

Regarding payment orders or bank receipts, there is one feature that should be taken into account when preparing the package: if the applicant intends to return the full amount of the state duty, then the originals of the payments are sent; if in partial amounts, it is allowed to send copies of the orders, since the originals will be required to claim the rest of the state duty.

From January 1, 2021, there is a rule according to which if the state fee is paid in non-cash form, then to return it to the application you must attach a copy of the payment document. The Ministry of Finance of the Russian Federation clarified whether, for example, an accountant is required to certify a copy of such a payment slip. Get free trial access to the K+ system and find out the opinion of officials.

Rules by which duty refunds are made

The law provides a fairly large number of compelling reasons according to which every citizen has the right to get his money back or at least some share of it. The state duty is refunded in a court of general jurisdiction or an arbitration court.

The state fee paid in a civil case is returned if:

the amount of payment was greater than required by the government agency and tax legislation (therefore, study the amount of the state duty in court before filing a claim so that the process of its return is not required in the future);
the citizen’s appeal or complaint never received a response in the form of consideration of the case and was returned to the owner (this often happens when the filing is made to the wrong authority);
the paperwork was terminated due to the conclusion of a settlement agreement;
the applicant changed his mind about going to court, and therefore the paid state fee was not submitted to any judicial authority;
the legal action of the claim or complaint against the court decision was waived.

In most cases, these are the grounds for the return of state duties in a court of general jurisdiction or arbitration.

Results

The state duty paid to the budget on the grounds prescribed in Art. 333.40 of the Tax Code of the Russian Federation, the taxpayer has the right to return from the budget. To do this, he needs to send to the Federal Tax Service an application drawn up in the prescribed form for the return of the state duty within 3 years from the date of payment of the duty.

You can find other useful information about state duties in the following materials:

“Which BCC should I pay the state fee for registering a company or individual entrepreneur?”;
“Payment order for payment of state duty - sample 2019-2020”.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Refund of state duty. If there was no case...

The LLC paid a state fee to the budget for consideration of the claim against the debtor. The statement of claim was not filed and the case was not considered in court, since the debtor paid off. The original payment order with the bank's round seal is attached to the application for a refund from the budget and submitted to the tax office.

The tax inspectorate repeatedly refuses the LLC's application for a refund from the budget of the amount of state duty paid by the LLC to the budget, requiring that the application also be accompanied by a certificate from the court stating that the case was not considered.

Is the Federal Tax Service right? Is there any judicial practice on this issue?

In accordance with Art. 333.18 Tax Code of the Russian Federation

When applying to the arbitration court, the state fee must be paid by the payer before filing the statement of claim.

Art. 333.40 Tax Code of the Russian Federation

establishes three cases in which the paid state duty is subject to partial or full refund:

payment of state duty in a larger amount than provided for in Chapter 25.3 of the Tax Code of the Russian Federation;

return of an application, complaint or other appeal or refusal to accept it by the courts.

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;

termination of proceedings in the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.

Moreover, upon concluding a settlement agreement

Before the arbitration court makes a decision, 50 percent of the amount of the state duty paid by him shall 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's appeal to the arbitration court and the issuance of a ruling on the acceptance of the statement of claim for proceedings, as well as upon approval of the settlement agreement by a court of general jurisdiction.

Thus, the list of cases in which the paid state fee is subject to refund does not include the case of refusal to file a claim in court after paying the state fee.

This gap was filled by the Presidium of the Supreme Arbitration Court of the Russian Federation, which, in Information Letter No. 91 dated May 25, 2005 “On some issues of the application by arbitration courts of Chapter 25.3 of the Tax Code of the Russian Federation,” reported that a state duty payer who refused to file a claim after paying the state duty application, other application, complaint, the arbitration court issues a certificate

that the statement of claim, other statement, or complaint was not received by the court.

According to paragraph 3 of Art. 333.40 Tax Code of the Russian Federation application for return

the 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.

To an application for the return of an overpaid (collected) amount of state duty in cases heard in courts of general jurisdiction and 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, enclosed decisions, rulings and
certificates of the courts
on the circumstances that are the basis for the full or partial return of the overpaid (collected) amount of state duty, as well as original payment documents in the case , if the state fee is refundable in full, and if it is partially refundable, copies of the specified payment documents.

Art. 15 of the Arbitration Procedural Code of the Russian Federation

It has been established that judicial acts of the arbitration court are decisions, decrees, and determinations.

A judicial act adopted by the arbitration court of first instance when considering a case on the merits is called a decision

Judicial acts adopted by arbitration courts of appeal and cassation instances based on the results of consideration of appeals and cassation complaints, as well as judicial acts adopted by the Presidium of the Supreme Arbitration Court of the Russian Federation based on the results of the review of judicial acts in the manner of supervision, are called decisions

All other judicial acts of arbitration courts adopted in the course of legal proceedings are called rulings

Because if the application was not submitted to the court, there was no trial, which means that a judicial act could not be adopted.

Therefore, the Presidium of the Supreme Arbitration Court of the Russian Federation announced that in this case a determination on the return of the state duty is not made

, and a certificate is issued.

Therefore, the claims of your tax authority are legitimate.

You should contact the arbitration court with a request to issue you a certificate

that your organization
has not submitted
.

After receiving the certificate, tax authorities are required to refund the overpaid (collected) amount of state duty within one month from the date of filing the application for refund, certificate and payment documents.

How is the state fee refunded when the claim is abandoned?

The state duty is refunded according to the following algorithm:

The applicant applies to the court for a refund.
Based on the consideration of the application by the court , a certificate is issued confirming the possibility of refunding the state duty.
Apply with a certificate to the Tax Inspectorate at the location of the court.
Wait for funds to arrive in the applicant’s account.

Deadlines for filing applications for refund of paid state fees

The legislation provides time limits during which plaintiffs have the right to apply for a refund of paid state fees:

in cases where excess amounts have been paid, you can apply within 1 month;
if claims are withdrawn or courts refuse to consider cases, you can appeal within 3 years.

In cases where plaintiffs plan to re-file applications to the courts, it is not necessary to return the paid state fees. It is enough to attach the existing receipts to other documentation for new applications to the courts. Payments will be taken into account, despite the fact that they were made earlier.

When paying state fees for consideration of cases in courts, you should keep receipts. They will help to return the paid fees if it is necessary to withdraw claims or courts refuse to consider cases. All citizens have the right to this if there are legal grounds. The main thing is to do this within the established time frame, otherwise it will be impossible to return the money paid.

When the state duty cannot be returned

The law stipulates several special exception cases, in the event of which it is unlawful to ask for a refund of the state duty:

The fee was transferred for registering a marriage, but the wedding did not take place for some reason. The same applies when filing a divorce.
An application was submitted to change the first or last name, for which a state fee was paid, but the applicant changed his mind and did not do this.
After filing a claim in court, the defendant at some stage before the end of the process agreed to fulfill the claims.
The state fee was paid, but government agencies refused to register the applicant:
legal entity;
restrictions on real estate rights (encumbrances);
real estate transactions.

In all these cases, the state duty will not be returned to the payer, either fully or partially.

IMPORTANT! The only exception is the registration of termination of registration of real estate transactions and the imposition of encumbrances on it. If the parties confirm their will with appropriate statements, they will be able to return 50% of the state duty.

What state fees do legal entities and individuals pay?

The budget receives certain amounts through the appeal of organizations and individuals to government agencies for carrying out actions with legal consequences.

Question: Is it possible to return the state fee in case of refusal to register a lease agreement? How is this duty reflected in tax accounting depending on the result of registration of the agreement? View answer

Basic fees for organizations

Organizations constantly contribute certain funds to the budget as state duties. The amounts and timing of these deductions vary and depend on the type of activity of the company and the nuances of its functioning. Conventionally, duties paid by legal entities can be divided into 3 groups:

Organizational expenses:
amendments to the Charter;
issuance of licenses;
applying for permits;
registration of certificates;
ordering an urgent extract from the Unified State Register of Legal Entities;
certification of contracts, etc.
Registration of acquired assets and/or rights.
Interaction with courts.

In what order and amount is the state fee returned to the plaintiff if the claim is abandoned in the arbitration process ?

What fees can an individual pay?

Throughout their lives, Russian citizens often turn to government agencies when they require any legal action. For this, according to the Tax Code of the Russian Federation, they must pay a state duty. The most common requests are:

to courts of various levels;
to the police;
to notaries;
to the registry office;
registration of services for obtaining Russian citizenship or renunciation of it;
documentary support for entry and exit from the country, etc.

In what cases is it possible to refund (offset) the state duty ?