The law determines the situations when it is possible to return the paid state duty. Such cases and the procedure for returning are determined by Article 333.40 of the Tax Code of the Russian Federation. This is possible in case of overpayment, return of the application, or in the event that the payer of the duty refused to perform a legal action, the court refused to consider the application, complaint, and the proceedings were terminated. If the plaintiff has abandoned the claim, a decision is not made in favor of the defendant, and the proceedings are terminated. In this case, the respondent does not pay the duty to the budget.
Instructions
Step 1
Submit an application for the return of the overpaid state duty to the body that must perform legal actions (does not apply to relations when considering cases by courts, arbitration courts, justices of the peace). Specify the details where you want to make a return.
Step 2
Submit an application to the tax authority for the return of the state duty.
Step 3
Attach to the application the original documents confirming the payment of the state duty (payment orders, receipts), when returning part of the state duty, attach copies of the payment documents.
Step 4
Attach a certificate from the court for the return of the state duty or a judicial act (determination of the decision), which indicates the need for a return.
Step 5
On the basis of the received application, the authorized body decides on the return of the amount of the state duty, and notifies the payer of this.
Step 6
Within one month from the date of submission of the application and the necessary documents, the state duty is returned to the payer.
