The state fee is paid at the time of company registration, for registering changes in statutory documents, for filing a claim, for notarial actions and much more. Often there are situations when the state duty is transferred unreasonably or in a larger amount, and it becomes necessary to carry out a procedure for its return.
It is necessary
receipt of payment of state duty
Instructions
Step 1
Check out the main legislative documents that define the concept of state duty: RF Law No. 2118-1 of December 27, 1991 "On the basics of the tax system in the Russian Federation" and the RF Law "On state duty". According to these laws, the state duty refers to fees to the budget, therefore, all provisions on the fees of the Tax Code of the Russian Federation, including the procedure for return, apply to it. Also in Art. 6 of the Law "On State Duty" indicates the cases of the return of the duty and the rules of the procedure.
Step 2
Determine if you are eligible for a state fee refund. You can return the fee if the amount paid is more than required. This situation can occur due to an arithmetic error or incorrect determination of the calculation order. Also, the state duty can be returned to the payer if the action for which it was charged was not implemented. Some conditions for the refund of the duty are also listed in Art. 78 of the Tax Code of the Russian Federation.
Step 3
Collect a package of documents for processing the return of the state duty. If you are an individual, then you will need an application, a payment document, a copy of an identity document, a copy of a passbook and a power of attorney, if the interests of the owner are represented by a third party. For legal entities, an application and a payment document are sufficient. You will also need documents that directly relate to the grounds for overpayment of the fee. For example, a court decision or ruling, if the fee was paid to conduct a trial.
Step 4
Apply with the listed documents to the tax office at the place of residence or company registration. According to clause 9 of article 78 of the Tax Code of the Russian Federation, the state duty will be refunded within one month from the date of application. If within this period you do not receive a refund, then interest is charged on the amount of the fee at the refinancing rate of the Central Bank of Russia.
