The state fee is the main form of collection, established by law about taxes and duties of the Russian Federation.

The concept of collection is given in Art. 8 of the Tax Code of the Russian Federation. According to this article, under collection is understood mandatory contribution charged from organizations and individuals, the payment of which is one of the conditions for state bodies, local self-government bodies, other authorized bodies and officials to commit legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of permits (licenses).

As you can see from the definition, a levy is significantly different from a tax. When collecting fees, there is no essential sign of tax - gratuitousness. A fee is a payment for certain government services to the payer. So, having paid the fee for the issuance of a passport, a citizen receives his own passport, and upon payment of the fee for state registration of a legal entity, it will be the paying company that will be registered. Therefore, in the methodology for calculating and paying fees, there are no such mandatory elements for taxation as the object of the tax, the tax base, and the tax period. Most of the fees do not have a specific deadline for their payment.

Since the payment of the fee is one of the conditions for the performance of legally significant actions in relation to the payer, which means that the payment is preliminary in nature, there is no need to pay fees tax control... If the payer does not pay, then he will not receive the corresponding service. Therefore, the payer of fees does not submit tax returns for the fees paid.

National tax is a fee collected from payers when they contact authorized government bodies, local government bodies, other bodies or to officials for the commission of legally significant actions in relation to these persons, with the exception of actions performed by consular posts Russian Federation... The procedure for calculating and collecting state fees is established by Ch. 25.3 of the Tax Code of the Russian Federation.

Payers of the state duty (Article 333.16 of the Tax Code of the Russian Federation) are organizations and individuals when applying for legally significant actions, as well as when they act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by justices of the peace, provided that the court decision was made not in their favor and the plaintiff, accordingly, was exempted from paying the state fee.

Payers must pay a state fee in the following cases when applying:

1) to the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, courts of general jurisdiction or to justices of the peace - before submitting a request, petition, statement, statement of claim, complaint;
2) for the performance of notarial acts - before the performance of notarial acts;
3) for the issuance of documents (their duplicates) - before the issuance of documents (their duplicates);
4) after affixing an apostille - before affixing an apostille;
5) for committing other legally significant actions.

State duty is not paid by the payer

in the event that changes are made to the issued document, aimed at correcting errors made through the fault of the body and (or) the official who issued the document, when this body and (or) official commits a legally significant action.

When levying a state duty, significant benefits are provided for both organizations and individuals. The procedure for their provision is established in Art. 333.35-333.39 of the Tax Code of the Russian Federation.

The paid state duty can be returned to the payer in part or in full in the following cases:

1) payment of the state fee in a larger amount;
2) return of an application, complaint or other appeal or refusal to accept them by the courts or refusal to perform notarial actions by authorized bodies or officials;
3) termination of proceedings on the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.

When an amicable agreement is concluded before the arbitration court makes a decision, 50% of the amount of the state duty paid by him is subject to return to the plaintiff. This provision does not apply if an amicable agreement is concluded in the process of executing a judicial act of an arbitration court.

The paid state duty is not refundable if the defendant voluntarily satisfies the plaintiff's claims after the latter applies to the arbitration court and makes a ruling on the acceptance of the statement of claim for proceedings, as well as when the amicable agreement is approved by the court of general jurisdiction;

4) refusal of persons who have paid the state duty to perform a legally significant action until the moment of contacting the relevant authorized body or an official;
5) refusal to issue a passport of a citizen of the Russian Federation for leaving the Russian Federation and entering the Russian Federation, certifying, in the cases provided for by law, the identity of a citizen of the Russian Federation outside the territory of the Russian Federation and on its territory, a refugee travel document.

The payer of the state duty has the right to offset the overpaid amount of the state duty against the amount of the state duty payable for performing a similar action. The offset is made at the request of the payer presented to the authorized body or official, to which he applied for the commission of a legally significant action. An application for offsetting the amount of the overpaid state duty may be filed within three years from the date of the relevant court decision on the return of the state duty from the budget or from the date of payment of this amount to the budget.

Upon payment of the state fee, at the request of an interested person, a deferral or an installment plan may be granted. At the same time, interest is not charged on the amount of the state duty in respect of which a deferral or installment plan was granted during the entire period for which it was provided.

The state fee is paid at the place of the legally significant action in cash or without cash.

The fact of payment of the state duty by the payer in a non-cash form is confirmed by a payment order with a mark of the bank or the corresponding territorial body of the Federal Treasury (another body that opens and maintains accounts), including electronic form, about its execution.

The fact of payment of the state duty by the payer in cash is confirmed either by a receipt of the established form issued to the payer by the bank, or by a receipt issued to the payer by an official or by the cash office of the body to which the payment was made.

The fact of payment of the state duty by the payer is also confirmed using the information on the payment of the state duty contained in the State information system on state and municipal payments provided for by the Federal Law of 27.07.2010 No. 210-FZ "On the organization of the provision of state and municipal services."

If there is information about the payment of the state duty contained in the State Information System on State and Municipal Payments, additional confirmation of the payment of the state duty by the payer is not required.

Control questions

1. What is the difference between collection and tax?
2. In what cases are organizations and individuals recognized as payers of state fees?
3. For what legally significant actions is the state duty charged?
4. Are all mandatory elements of taxation set in the state fee?
5. Should payers of the state duty - individuals - submit a tax return?
6. Is it possible to get state duty benefits?
7. In what cases can the payer claim a refund of the state duty?
8. Is it possible to offset it when paying the state duty?
9. Is there a possibility of postponing it when paying the state duty?
10. Is interest accrued when the state duty is paid in installments?

The state duty is a fee collected from individuals when they apply to state bodies, local self-government bodies, other bodies and (or) officials for committing legally significant actions against these persons, with the exception of actions performed by consular offices of the Russian Federation. At the same time, the issuance of documents (their copies, duplicates) is also equated to legally significant actions.

Payers- organizations and individuals who: 1) apply for the commission of legally significant actions to authorized entities; 2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by justices of the peace, and if the decision of the court is not in their favor and the plaintiff is exempted from paying the state duty.

Payment procedure and terms. The Tax Code provides for the payment of the state duty in the following cases: 1) when applying to the Constitutional Court of the Russian Federation, courts of general jurisdiction, arbitration courts or justices of the peace - before submitting a request, petition, statement, statement of claim, complaint; 2) individuals - within 10 days from the date of joining legal force court decisions; 3) when applying for the performance of notarial acts - before the performance of notarial acts; 4) when applying for the issuance of documents (their copies, duplicates) - before the issuance of documents (their copies, duplicates); 5) when applying for other legally significant actions - before submitting applications and (or) other documents.

By general rule the state fee is paid by the payer himself. The size of the state fee: 1) in firmly fixed amounts (for example, when filing a statement of claim with an arbitration court for disputes on invalidating transactions, the state fee is charged in the amount of 2,000 rubles); 2) in percentage terms (for example, 4% of the claim price, but not less than RUB 500; 3) in a combined form (for example, RUB 2,000 plus 3% of the amount exceeding RUB 50,000).

Privileges. Certain categories of payers are exempt from paying the state duty: 1) courts of general jurisdiction, arbitration courts and justices of the peace - when sending (submitting) requests to the Constitutional Court of the Russian Federation and to the constitutional (statutory) courts of the constituent entities of the Russian Federation; 2) state and municipal museums, archives, libraries and other state and municipal depositories of cultural property - for the right to temporarily export cultural property that is in their funds for permanent storage; 3) individuals - Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, participants and invalids of the Second World War - in cases considered in courts of general jurisdiction, justices of the peace, in the Constitutional Court of the Russian Federation when contacting the authorities and (or) officials committing notarial actions, and to the bodies carrying out state registration of acts of civil status, etc.

The Tax Code of the Russian Federation provides for exemption from payment of state fees when applying to courts of general jurisdiction, arbitration courts, to the Constitutional Court of the Russian Federation and constitutional courts of the constituent entities of the Russian Federation, to justices of the peace.

54. Transport tax

Transport tax applies to regional taxes, is enforced by the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding region. Regional legislative (representative) bodies determine the tax rate within the limits established by the Tax Code, the procedure and terms for its payment, the reporting form for this tax, as well as tax incentives and the reasons for their use.

Taxpayers persons are recognized on which vehicles are registered, recognized as an object of taxation.

Object of taxation are cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed) ships and other watercraft and air vehicles.

Are not an object taxation: rowboats, motor boats with an engine power not exceeding 5 hp; passenger cars specially equipped for use by people with disabilities, as well as passenger cars with an engine power of up to 100 hp, obtained (purchased) through the social protection authorities; fishing sea and river vessels; passenger and cargo sea, river and aircraft owned by organizations whose main activity is the implementation of passenger and cargo transportation; tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks) registered with agricultural producers and used for the production of agricultural products; air ambulance and medical service aircraft and helicopters, etc.

The tax base: 1) in relation Vehicle having engines - as the power of the vehicle's engine in horsepower; 2) in relation to waterborne non-self-propelled (towed) vehicles, for which the gross tonnage is determined - as the gross tonnage in registered tons; 3) in relation to other water and air vehicles - as a unit of a vehicle.

Tax period a calendar year is recognized.

Tax rates set in firmly fixed amount- depending on engine power or gross tonnage of vehicles, category of vehicles per one horsepower of engine power of a vehicle, one register ton of a vehicle or unit of a vehicle.

The procedure for calculating tax. Organizations calculate the amount of tax on their own. The amount of tax payable by individuals is calculated by the tax authorities on the basis of information provided by the authorities that carry out the state registration of vehicles. The tax amount is calculated for each vehicle as a product tax base and tax rate. Payment transport tax is made by taxpayers at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation.

57. Tax on property of organizations

Corporate property tax relates to regional taxes, is established by the Tax Code and regional laws, is put into effect in accordance with the laws of the constituent entities of the Russian Federation and from the moment of entry into force is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

Taxpayers are Russian organizations and foreign organizations operating in the Russian Federation through permanent missions and (or) owning real estate on the territory, continental shelf or in the exclusive economic zone RF.

Object of taxation for Russian organizations movable and immovable property (including property transferred into temporary possession, use, disposal or trust management entered into joint activities), recorded on the balance sheet as fixed assets in accordance with the established accounting procedure.

Object of taxation for foreign organizations operating in the Russian Federation through permanent missions, movable and immovable property related to fixed assets is recognized. The object of taxation for foreign organizations that do not operate in the Russian Federation through permanent missions is the immovable property located in the territory of the Russian Federation that belongs to them by right of ownership.

The tax base – average annual cost property recognized as an object of taxation is determined by taxpayers independently.

Tax period a calendar year is recognized. The reporting periods are the first quarter, six months and nine months of the calendar year.

Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

Tax incentives. Exempt from taxation: organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to property used to carry out the functions assigned to them; religious organizations - in relation to property used by them to carry out religious activities; organizations - in relation to objects recognized as monuments of history and culture of federal significance, the property of the bar associations, law offices and legal advice and etc.

Calculation and payment procedure. The amount of tax is calculated based on the results tax period as the product of the corresponding tax rate and the tax base determined for the tax period. Tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by the laws of the constituent entities of the Russian Federation.

59. Land tax.

Land tax refers to local taxes. It is established by the Tax Code and the normative legal acts of the representative bodies of municipal formations, enters into force and ceases to operate in accordance with the Tax Code and the normative legal acts of the representative bodies of municipal formations, and is obligatory for payment in the territories of these municipal formations. A similar procedure for establishing and introducing the tax is in effect in the cities of federal significance Moscow and St. Petersburg.

Taxpayers- organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of life-long inherited possession.

Object of taxation: land plots located within the municipality, on the territory of which a land tax has been introduced.

Not recognized as an object of taxation land plots: 1) withdrawn from circulation; 2) limited in circulation in accordance with the legislation, which are occupied with especially valuable objects cultural heritage peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage; 3) limited in circulation in accordance with the legislation, provided for the provision of defense, security and customs needs, etc.

The tax base defined as cadastral value land plots recognized as an object of taxation.

Organizations and individual entrepreneurs determine the tax base independently on the basis of information from the state land cadastre about each land plot belonging to them on the basis of ownership or on the right of permanent (unlimited) use.

The tax base for each individual who is not an individual entrepreneur is determined by the tax authorities based on the information provided in tax authorities bodies that maintain the state land cadastre, bodies that register rights to real estate and transactions with it, and bodies of municipalities.

Tax period a calendar year is recognized. The reporting periods for organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of the calendar year.

Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the cities of federal significance Moscow and St. Petersburg) and cannot exceed: 1) 0.3% in respect of land plots: classified as agricultural land or land within zones of agricultural use in settlements and used for agricultural production; occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex or provided for housing construction; provided for personal subsidiary plots, gardening; 2) 1.5% in relation to other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) permitted use land plot.

Tax incentives. The following are exempt from taxation: organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions; organizations - in relation to land plots occupied by state by road common use; organizations - in relation to land plots directly occupied by mobilization facilities and (or) mobilization capacities, mothballed and (or) not used in production, etc.

Tax deductions. The tax base is reduced by a tax-free amount of RUB 10,000. per taxpayer in the territory of one municipality in relation to a land plot owned, permanent (indefinite) use or inherited life-long possession of the following categories of taxpayers: 1) Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory; 2) disabled persons with III degree of limitation of the ability to labor activity, as well as persons who have I and II disability groups, established before January 1, 2004 without a conclusion on the degree of restriction of the ability to work; 3) disabled from childhood; 4) veterans and invalids of the Great Patriotic War, etc.

The procedure for calculating tax and advance payments. The tax amount is calculated at the end of the tax period as the corresponding tax rate percentage of the tax base. Organizations calculate the amount of tax and advance payments on their own. Individual entrepreneurs calculate the amount of tax and advance payments on their own in relation to land plots used by them in entrepreneurial activity. The amount of tax and advance tax payments paid by individuals is calculated by the tax authorities.

Land tax and advance payments are subject to payment by taxpayers in the manner and within the time frame established by legal acts of the representative bodies of municipalities (laws of Moscow and St. Petersburg).

The state fee is a fee levied when performing legally significant actions or issuing documents. Organizations and individuals are recognized as payers. It is necessary to know the procedure for determining and the timing of payment of the fee. The amount of the duty depends on the type of actions performed in relation to the taxpayer and the authorized body that is considering the case. The legislation established a system of benefits for selected categories individuals and organizations.

When studying this topic and performing practical assignments it is necessary to be guided by the provisions of Chapter 25 3 "State Duty" of the Tax Code of the Russian Federation.

Self-test questions

3.5.1. Give the definition of the state fee.

3.5.2. What is the difference between a state duty and a tax?

3.5.3. Who is the payer of the state fee?

3.5.4. What actions are the state fees charged for?

3.5.5. Which authorized bodies are entitled to collect a state fee?

3.5.6. What factors affect the amount of the fee?

3.5.7. What system of benefits is provided for the payment of the state fee?

3.5.8. What is the procedure for calculating the state fee?

3.5.9. In what form is the duty paid and what documents confirm the fact of its payment?

3.5.10. What are the deadlines for paying the state fee?

3.5.11. What is the established procedure for the return of the state duty?

Tests

3.5.1. The state fee is:

a) an annual free payment charged from legal entities;

b) the fee levied from legal entities and individuals when they apply to the authorized bodies for the commission of legally significant actions in relation to these persons;

c) a fee levied only from foreign citizens for committing legally significant actions in relation to them;

d) the fee collected from legal entities and individuals upon receipt identification number taxpayer.

3.5.2. The state fee is paid when applying to courts of general jurisdiction, arbitration courts or justices of the peace:

a) within 3 days after the consideration of the case;

b) not later than 5 days before the date of the consideration of the case;

c) before submitting the request;

d) not later than 10 days before the date of the consideration of the case.

3.5.3. The size of the state fee when filing a statement of claim property nature is set:

a) in a fixed amount and interest depending on the value of the claim;

b) in a fixed amount, regardless of the value of the claim;

c) in the amount of 3% regardless of the cost of the claim;

d) differentiated in a fixed amount depending on the value of the claim.

3.5.4. The cost of the claim is determined by:

a) a judge in accordance with the civil procedural legislation;

b) expert bureaus licensed to given view activities;

c) a representative of state power;

d) the plaintiff, and in the cases established by law, the judge in accordance with the civil procedural legislation.

3.5.5. When the plaintiff increases the amount of claims, the amount of the state fee:

a) is paid in addition in accordance with the increased cost of the claim;

b) is not paid extra;

c) is paid in addition based on a 50% increase in the price of the claim;

d) the issue of additional payment is decided by the court.

3.5.6. When the plaintiff reduces the amount of the claim, the amount of the overpaid state fee:

a) is refundable in the amount of 50%;

b) fully refundable;

c) non-refundable;

d) the question of the return is decided by the court.

3.5.7. When concluding an amicable agreement before a decision is made by an arbitration court, the state fee:

a) is subject to return to the plaintiff in the amount of 50% of the paid amount;

b) is subject to return to the plaintiff in full;

c) is not subject to return to the plaintiff;

d) fully reimbursed to the plaintiff at the expense of the defendant.

Tasks

3.5.1. In a court of general jurisdiction, a statement of claim of a property nature is considered. The price of the claim is set at 2,350,000 rubles. The plaintiffs are two individuals, one of whom is a disabled person of the II group.

Calculate the amount of the state fee to be paid by each claimant. Justify the answer.

3.5.2. An individual applied for the issuance of a work permit to a foreign citizen and to a state notary office for certification of powers of attorney for the right to use a car for his wife and daughter. Calculate the amount of the state fee to be paid by the plaintiff. What is the due date? Justify the answer.

Topic 3. Taxes attributable to the costs of production and sale of products (works, services)

3.7. Duties and charges attributable to the costs of production and sales of products

3.7.1. National tax

National tax represents sums of money, levied by specially authorized institutions for the commission of actions in the interests of enterprises, organizations and citizens and the issuance of documents of legal significance.

A type of state duty is stamp tax (collection). Stamp tax- this is a tax on documents processing various kinds of business transactions, company registration or an increase in it share capital and others. Payment of the stamp tax is confirmed either by the sticker of the stamp for the set amount, or by the imposition of the stamp on the tax payment mark on the document.

Depending on the nature of the document, fixed (fixed) tax rates or proportional ones (as a percentage of the amount of the transaction or operation drawn up by the document) may be applied.

Stamp duty in 1917-1919 it was levied according to slightly amended pre-revolutionary legislation. In 1920, due to the naturalization of the economy, it was canceled. It was reintroduced in 1922. In accordance with the charter of the collection, it was imposed on written applications of individuals and enterprises to government agencies and written responses of the latter, documents and papers drawn up under civil law transactions. The amount of the fee was determined according to a special table in fixed or proportional rates. The levy was paid with official marks (special forms for drawing up commercial or financial documents) or in cash. Due to the tax reform of 1930, the fee was canceled and replaced unified state fee... The duty payers were divided into three categories. Depending on the category of payers, the amount and procedure for paying the fee were established. Most high rates were introduced for the unworked population. The duty was paid in cash, standard stamps or a mixed method. In 1942, the unified state tax was replaced by the state tax. The practice of collecting fees has been repeatedly adjusted. Let's consider the main provisions of the collection of state duties in accordance with the current tax legislation.

Taxpayers state fees are enterprises (organizations) and individuals applying for the commission of legally significant actions or the issuance of documents:

Courts of general jurisdiction;

Arbitration courts;

To the Constitutional Court of the Russian Federation;

To notaries of state notary offices or authorized officials of executive authorities, local government bodies or consular institutions of the Russian Federation;

To the bodies of registration of acts of civil status.

Types of actions and documents for the performance or issuance of which a state fee is charged.

The state fee is paid:

1) for filing claims or other statements or complaints to courts of general jurisdiction, arbitration courts or the Constitutional Court of the Russian Federation;

2) for the commission of notarial acts by notaries of state notary offices or authorized officials of executive authorities, local government bodies and consular institutions of the Russian Federation;

3) for state registration of acts of civil status and other legally significant actions performed by the bodies of registration of acts of civil status;

4) for the issuance of documents by courts, institutions and bodies;

5) for consideration and issuance of documents related to the acquisition of Russian citizenship or renunciation of Russian citizenship;

6) for patenting an invention, utility model, industrial design, for registering a trademark, service mark, appellation of origin, granting the right to use an appellation of origin;

7) for state registration of enterprises, entrepreneurs, public associations, mass media, as well as for committing other legally significant actions.

The state duty is paid in rubles in cash or by bank transfer. The fact of payment of the state duty by the taxpayer is confirmed by a receipt in the established form issued by the bank, and in a non-cash manner it can be confirmed by a copy of the payment order with a mark of execution.

Enrollment address... State duty in cases considered by courts of general jurisdiction, arbitration courts or the Constitutional Court of the Russian Federation, as well as for state registration of enterprises, entrepreneurs, public associations, the media, for patenting inventions, utility models, industrial designs, for registering trademarks, service marks , appellations of origin of goods, granting the right to use the appellation of goods paid to the federal budget... In other cases, the state fee is paid to the local budget at the location of the bank that accepted the payment.

Betting state duties are set as a percentage of the amount specified in the document (proportional or progressive state duty), as well as as a percentage of the base rate or multiples of the base rate.

The size of the state fee may depend on who pays it: legal entities or individuals, heirs of a certain category, etc.

Payment procedure the state duty is characterized by the method and time of payment, as well as the procedure for the return of the duty. The state duty is paid by paying the appropriate amount to a banking institution, which issues a receipt for payment of the established form.

TOPIC 7.2. NATIONAL TAX

The state fee is one of the federal taxes and fees. Share of the state duty in income federal budget in 2006 is 0.5%. Unlike taxes, a duty is a chargeable payment, the payment of which is one of the conditions for the performance of legally significant actions in the interests of the payer by state bodies, including the issuance of documents. Unlike taxes, the collection of duties is always associated with a special purpose - to cover the costs of the institution in connection with the activities of which they are collected. The amount of the fee is determined based on the nature and size of the service (principle of equivalence) and is usually set in a specific amount.

After studying the materials on this topic, students will be able to:

determine the purpose of the state fee;
to name the composition of the taxpayers of the state duty;
know the size of the state fee for the commission of various actions;
apply benefits for the payment of state fees.

7.2.1. Payers, order
and deadlines for payment of state fees

In accordance with the Tax Code of the Russian Federation National tax represents the fee levied on organizations and individuals when they apply to state bodies, local self-government bodies, other bodies and (or) to officials who are authorized in accordance with legislative acts RF, legislative acts of the constituent entities of the RF and regulatory legal acts of local governments, for the performance of legally significant actions against these persons provided for by the Tax Code of the RF, with the exception of actions performed by consular offices of the RF.

In this case, the issuance of documents (their copies, duplicates) is equated to legally significant actions.

Payers state fees are organizations and individuals if they:

1) apply for the commission of legally significant actions provided for by the Tax Code of the Russian Federation;

2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by justices of the peace, and if the decision of the court is not in their favor and the plaintiff is exempted from paying the state duty in accordance with the Tax Code of the Russian Federation.

The state fee, as a rule, is paid before the performance of legally significant actions against the payer or the issuance of documents (see Table 7.2).

In the event that several payers who are not eligible for benefits apply for a legally significant action at the same time, the state fee is paid by the payers in equal shares. If among the persons who applied for the commission of a legally significant act, one or more persons are exempted from paying the state fee, its amount is reduced in proportion to the number of persons exempted from paying the fee. In this case, the remaining part of the amount of the state fee is paid by persons who are not exempted from payment.

Table 7.2

Terms of payment of the state fee

Type of legally significant action	Duty payment deadline
When applying to the Constitutional Court of the Russian Federation, courts of general jurisdiction, commercial courts or justices of the peace	Before filing a request, petition, statement, statement of claim, complaint (including appeal, cassation or supervisory)
If the payers act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by justices of the peace, and if the court decision is not in their favor and the plaintiff is exempted from paying state fees	Within 10 days from the date of entry into force of the court decision
When applying for the performance of notarial acts	Before performing notarial acts
When applying for the issuance of documents (copies, duplicates)	Before the issuance of documents (copies, duplicates)
When applying for an apostille	Before apostille affixing
When applying for other legally significant actions	Before submitting applications and (or) other documents for such actions or before submitting the relevant documents

The state duty is paid in cash or non-cash form. The fact of payment of the state duty is confirmed by a payment order with a bank note on its execution or by a receipt in the established form issued to the payer by the bank, official or the cash office of the authority that made the payment.

At the request of an interested person, he may be granted a deferral or an installment plan for the payment of the state fee for a period of up to six months. Interest is not charged on the amount of the state fee for which a deferral or installment plan has been granted.

7.2.2. The size of the state fee
for committing various actions

The size of the state fee for the commission of legally significant actions, including the issuance of documents, is established by Ch. 25.3 of the Tax Code of the Russian Federation. They are uniform throughout the territory of the Russian Federation. State duty rates depend on the nature of actions performed by state bodies and are set either in a fixed amount, expressed in rubles, or as a percentage of the corresponding amount (for example, when exporting cultural property, rates are set as a percentage of their value). In some cases, combined duty rates have been established using a regressive scale (for example, when a property claim is filed with a court of general jurisdiction or an arbitration court). Examples of the size of the state fee for the commission of various actions are given in table. 7.3.

It should be noted that with the entry into force of Ch. 25.3 of the Tax Code of the Russian Federation in 2005, the list of types of actions for which a state duty is levied was significantly expanded. So, for example, the size of the state fee was established:

for the commission by the authorized federal executive body of actions to officially register the program for electronic computers, the database and the topology of an integrated microcircuit;
for the commission of actions by authorized government agencies when exercising federal assay supervision;
for the commission by the authorized body of actions related to the state registration of issues ( additional issues) emission valuable papers;
for the commission of registration actions related to the implementation of activities on the securities market;
for state registration in the State Ship Register, ship book or bareboat charter register;
for state registration of aircraft in the State Register of Civil Aircraft of the Russian Federation;
for obtaining a numbering resource by a telecom operator, etc.

Table 7.3

The size of the state fee for the commission of various actions

Type of action	State size duties
1. In cases considered in courts of general jurisdiction, justices of the peace when filing a statement of claim of a property nature, subject to assessment, at the price of the claim:
up to 10,000 rubles.	4% of the cost of the claim, but not less than 200 rubles.
from 10,001 to 50,000 rubles.	RUB 400 plus 3% of the amount exceeding 10,000 rubles.
from 50,001 to 100,000 rubles.	1600 RUB plus 2% of the amount exceeding 50,000 rubles.
from 100,001 to 500,000 rubles.	RUB 2,600 plus 1% of the amount exceeding 100,000 rubles.
over 500,000 rubles.	RUB 6,600 plus 0.5% of the amount exceeding 500,000 rubles, but not more than 20,000 rubles.
2. For the performance of notarial acts
for certification of powers of attorney requiring a notarial form in accordance with the legislation of the Russian Federation
for certifying a marriage contract
for the certification of powers of attorney for the right to use and (or) dispose of vehicles: children, including adopted children, spouse, parents, full brothers and sisters; other individuals
3. For state registration of acts of civil status
for state registration of marriage, including the issuance of a certificate
for state registration of divorce, including the issuance of certificates: with the mutual consent of the spouses who do not have common minor children in case of divorce in court in case of divorce at the request of one of the spouses, if the other spouse is recognized by the court as missing, incompetent or convicted of a crime to imprisonment for a term exceeding three years	RUB 200 from each of the spouses
4. For the commission of actions related to the acquisition of citizenship of the Russian Federation or withdrawal from the citizenship of the Russian Federation, as well as entry into the Russian Federation or exit from the Russian Federation
for issuing a passport of a citizen of the Russian Federation for leaving the Russian Federation and entering the Russian Federation
5.for state registration, as well as for committing other legally significant actions
for state registration of a legal entity, with the exception of state registration of liquidation of legal entities and (or) state registration of political parties and regional branches of political parties
for opening a bank branch
for state registration of an individual as an individual entrepreneur
for the issuance and exchange of a passport of a citizen of the Russian Federation
for the right to export: cultural property created over 50 years ago cultural property created 50 years ago or less collectibles in paleontology collectibles in mineralogy	10% of the value of valuables 5% of the value of valuables 10% of the value of valuables 5% of the value of valuables
for the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in the names of legal entities
for granting a license to carry out banking operations when creating a bank	0.1% declared authorized capital the created bank, but not more than 40,000 rubles.
for issuing permission to distribute outdoor advertising

7.2.3. Benefits for payment of state fees

On payment of the state fee Tax Code RF established a wide list benefits, which are provided to certain categories of citizens and organizations in the following forms:

1. Complete exemption from payment of state fees.

For example, in cases considered in courts of general jurisdiction, justices of the peace, in the Constitutional Court of the Russian Federation, when contacting bodies or officials performing notarial acts, and bodies carrying out state registration of acts of civil status, the following are exempted from paying the state duty:

Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory;
participants and invalids of the Great Patriotic War.

For example, for the performance of notarial acts, state authorities and local self-government bodies applying for the performance of notarial acts in cases stipulated by law are exempted from paying the state fee; public organizations of disabled people; individuals - for the certification of property wills in favor of the state.

In addition, the state fee is not paid in the following cases:

1) for issuing an invitation to enter the Russian Federation foreign citizen or a stateless person for the purpose of studying at a state or municipal educational institution;

2) for extending the validity period of a permit for temporary stay in the Russian Federation of a foreign citizen or stateless person who arrived in the Russian Federation for the purpose of carrying out charitable activities or delivering humanitarian aid or for reasons related to the need for emergency treatment, serious illness or the death of a close relative;

3) for the export of cultural property, claimed from someone else's illegal possession and returned to the owner;

4) for state registration of the rights of the Russian Federation, a constituent entity of the Russian Federation, a municipal formation to state, municipal real estate that is not assigned to state, municipal enterprises and institutions and constituting, respectively, the state treasury of the Russian Federation, the treasury of the subject of the Russian Federation, the municipal treasury;

5) for state registration of arrests real estate;

6) for state registration of a mortgage arising on the basis of the law;

7) for state registration of an agreement on changing the content of a mortgage, including making appropriate changes to the entries in the Unified State Register of Rights to Real Estate and Transactions with It;

8) for state registration of the right to an immovable property that arose before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ "On State Registration of Rights to Real Estate and Transactions Therewith" real estate object.

2. Exemption from state taxation of certain operations.

For example, from paying a state fee in cases considered in courts of general jurisdiction, as well as by justices of the peace, the plaintiffs are released in claims:

to collect wages(pay) and other requirements arising from labor relations;
on the collection of benefits;
on the recovery of alimony;
on compensation for harm caused by injury or other damage to health, as well as the death of the breadwinner;
on compensation for property and (or) moral damage caused by a crime;
when considering cases on the protection of the rights and legitimate interests of the child;
on claims of a non-property nature related to the protection of the rights and legitimate interests of persons with disabilities, etc.

In cases considered in arbitration courts, the following are exempt from payment of the state duty:

1) prosecutors, state bodies, local self-government bodies and other bodies applying to arbitration courts in cases provided for by law in defense of state and (or) public interests;

2) plaintiffs in claims related to violation of the rights and legitimate interests of the child.

Individuals are exempted from paying state fees for state registration of acts of civil status in the following cases:

for the issuance of certificates when correcting or changing the records of birth certificates in connection with adoption (adoption);
for making corrections and or amendments to the civil status records and issuing certificates in connection with errors made during the state registration of civil status acts through the fault of the employees performing the state registration of civil status acts;
for the issuance of certificates of registration of acts of civil status for submission to the authorized bodies on the appointment or recalculation of pensions or benefits;
for the issuance of death certificates when correcting and changing the records of death acts of unreasonably repressed and subsequently rehabilitated persons on the basis of the law on the rehabilitation of victims of political repression, as well as for issuing repeated death certificates for persons of this category;
for the issuance of notices about the absence of civil status records for the restoration of lost civil status records in the prescribed manner.

3. Establishment of a non-taxable amount.

For example, from the payment of a state fee when considering statements of claim property or statements of claim containing both property and non-property claims, in courts of general jurisdiction, as well as by justices of the peace, in the case, if the cost of the claim does not exceed RUB 1 million. exempt:

public organizations of people with disabilities acting as plaintiffs and defendants;
plaintiffs - invalids of I and II groups;
veterans of the Great Patriotic War, war veterans, veterans military service applying for the protection of their rights established by the legislation on veterans;
plaintiffs - in claims related to violation of consumer rights;
plaintiffs - pensioners receiving pensions assigned in the manner prescribed by the pension legislation of the Russian Federation - in property claims against the Pension Fund of the Russian Federation, non-state pension funds or to the federal executive bodies exercising pension provision persons who did military service.

4. Lowering the rate of the state duty.

For example, disabled people of groups I and II pay a state fee of 50% for all types of notarial actions.

Questions for self-examination to topic 7.2

Give the definition of the state fee.
In what cases does it become necessary to pay a state fee?
Name the composition of the payers of the state duty
List the types of benefits for the payment of state fees.
What are the procedures and terms for paying the state fee?

Bibliography for topic 7.2

Tax Code of the Russian Federation. Part 2. the federal law from 05.08.2000 No. 117-FZ (with amendments and additions).
Budget system Russian Federation: Textbook / Ed. O. V. Vrublevskaya, M. V. Romanovsky. - 3rd ed., Rev. and revised –M .: Yurayt, 2003.
Zhukova S.V. New in the legislation on state duty // Russian tax courier, 2005. №1-2.
Taxes and taxation. 5th ed. / Ed. M.V. Romanovsky, O.V. Vrublevskoy - SPb: Peter, 2006.
Taxation of Legal Entities and Individuals / Ed. T. E. Kosareva, L. A. Yurinova. - 3rd ed., Rev. and revised - SPb .: Publishing house "Business-press", 2004.
Tax Policy of Russia: Problems and Prospects / Ed. I.V. Gorsky. - M .: Finance and Statistics, 2003.
Tax law: Textbook / Ed. S.G. Pepelyaeva. - M .: Jurist, 2004.
Panskov V.G. Tax and tax system in RF: Textbook. Moscow: Finance and Statistics, 2005.
A. V. Tolkushin Taxes and Taxation: An Encyclopedic Dictionary. - M .: Jurist, 2000.
Finance: Textbook / Ed. prof. M.V. Romanovsky, prof. O. V. Vrublevskaya, prof. B. M. Sabanti. - 2nd ed., Rev. and additional - M .: Yurayt-Izdat, 2006.