According to the provisions of Article 333.18 of the Tax Code of the Russian Federation, the state duty is paid to the budget prior to filing a request, petition, complaint, claim or application to the arbitration court. In case of refusal of the claim, reduction of its claims or conclusion of an amicable agreement, the payer has the full right to return the paid fee in full or in part.
Instructions
Step 1
Obtain from the arbitration court a certificate on the return of the state duty. As a rule, this document is sent along with the decision or ruling of the court or sent by mail. You can also contact the department that issues orders of execution and write an application for the issuance of a certificate. Make a copy of the court decision, in the operative part of which it is indicated on the return of the overpaid state fee.
Step 2
Prepare a payment order for which the state fee was paid. If the fee must be returned in full, then the original of the payment document is attached to the documents, which will be returned by the tax inspectorate after reviewing the application. To return part of the fee, it is enough to make a copy of the payment order and certify it with your signature. The legal entity puts the signature of the head and the seal of the enterprise.
Step 3
Make an application for the return of the state duty, which is submitted to the tax office located at the location of the court. Indicate in the letter bank details, passport data if you are an individual, or company data for a legal entity that correspond to registration documents. List the documents attached to the application. Please include the date and your signature.
Step 4
Send applications and attached documents by registered mail with a list of attachments. You can also transfer it personally to the tax inspector, but in this case, if disputes arise, you will not be able to prove that you have transferred the full package of documents. Save your shipping receipt.
