Currently, every action that involves legal confirmation of legality in any country in the world, including Russia, is performed only after a special type of tax has been paid. It is called state duty. Even in the Middle Ages they levied a certain fare on bridges and roads that were located on the territory of some states belonging to different feudal estates, regions or cities. Even then, such fees were called duties. The payment of state duty was relevant in the case of filing claims with the judiciary, and the fee was paid in order to confirm the legality of ownership of land and other property complexes. In this article, we consider the types and rates of state duties that apply today, as well as issues of benefits and the conditions for their provision.
State duty in the Russian Federation
On the territory of the Russian Federation, mandatory payment of state duty is provided for by the tax code. State duty rates and other issues in this area are discussed in detail in article 25.3, which is called the “State Duty”. In accordance with the definition of the variety of tax payments under study, under the state duty, which is levied according to the tax law, it is necessary to understand the collection of legal entities (organizations), individuals or organizations without forming a legal entity in case of their appeal to different state bodies, which are authorized to perform certain legal actions. It is advisable to include:
- Organizations of national importance.
- Self-government structures operating in specific places.
- Officials engaged in labor activities for the tasks of local self-government.
In other words, payments at specific rates of state duty today can be sent to registry offices, judicial authorities, notaries, police agencies, as well as other financial organizations acting as responsible.
When is the state duty charged?
On the territory of the Russian Federation, state duties are currently levied in the following cases:
- In order for certain treaties, wills or agreements to take effect.
- When applying at a certain rate of state duty to a court of general jurisdiction.
- When applying to a justice of the peace with a request to consider a specific case.
- When entering or leaving a country.
- When applying at a certain rate of state duty to the economic court.
- In the case of filing a claim with the constitutional judicial authorities.
- At registration of any notarial documentation.
- When applying at the rate of state duty determined by applicable law to an arbitration court.
- In the case of registration of a civil status act.
- When removing citizenship or obtaining the right to become a citizen of a particular country.
- When applying to a number of state structures at certain rates of state duty for admission to the execution of certain types of documentation.
- When registering legal entities.
It should be noted that today the issuance of securities and their duplicates by authorized government agencies is an action endowed with legal significance. That is why, upon receipt of certain types of documents, payment at specific rates of state duty is necessary and required. It is important to add that the exception in this case is the issuance of copies of these documents. Thus, when ordering copies, no payments are required from citizens and organizations.
Like other types of tax payments, state duties, which are provided for by the current legislation of the Russian Federation, act as an obligatory form of depositing money into the state budget. For structuring and maximum understanding by citizens of all the nuances of payments today, there are rates on state duties kg. It is important to know that the state duty is currently subject to all general conditions provided for for other types of taxes, including. The only difference is the targeted orientation of the transfers. That is why it is necessary to distinguish between different categories and clearly understand why the state duty is so special.
Due to the fact that the state duty is a fee from legal entities and individuals, as well as organizations without forming a legal entity at the federal level, payment of state duty at tax rates is mandatory on the territory of absolutely all regions of Russia. It is worth noting that the amount of state duty can be identified under articles 50; 56; 61; 611; 612 state budget code. All funds received from citizens and legal entities in the form under consideration are transferred to the assets of both the federal and local budgets, as well as the budget of federal entities.
Payment details
It should be borne in mind that the state duty at tax rates specially formulated for this should be paid by absolutely all organizations or individuals who turn to state bodies on the issues listed above. In this case, we are talking about independence from nationality and citizenship. This means that organizations and citizens of foreign states cannot under any circumstances be exempted from this tax payment. You need to know that payment of a duty of national importance is made in the following cases:
- There is a need to carry out an action characterized as legal and specified in Article 25.3 of the Tax Code in force on the territory of the Russian Federation. It should be noted that regarding the state duty, the tax rate must be specified in each individual case.
- A legal entity, an organization without the formation of a legal entity or a citizen is summoned to a justice of the peace, to the judicial authorities of general jurisdiction or to the arbitration judicial authorities as a defendant. It should be borne in mind: if the decision is made in favor of the plaintiff, the latter should not pay the state fee. So, the defendant pays it in full at the corresponding rates of state duty in court.
If several requests from several payers with a question on the implementation of an action of a legal nature are received at once by the responsible structure, then the total amount of the state duty must be paid in equal parts. If the number of people who applied to federal authorities includes a representative who has the right to tax benefits or absolute exemption from it, the state duty is reduced by the amount of money allotted to this representative. The remaining share of the tax is paid by the remaining payers who are not vested with benefits related to the payment of the duty.
Currently, there is an accurate list of objects for which at certain rates of state duty it is necessary to pay the corresponding amounts of money to the state budgets of different levels. It includes 230 varieties of actions that are considered legally significant. Of can be classified into 4 groups according to nature. Let's consider these groupings in more detail.
Classification
So, there are the following types of duties:
- Payments at certain rates of state duty to the court. It is important to note that the judicial fee includes petitions, complaints, requests, which are considered by the constitutional judicial authorities.In addition, this includes statements of claim that go to the arbitration court. There are also payments at specific rates of state fees to the economic court. And finally, complaints and lawsuits that are examined by judicial authorities of general jurisdiction.
- Notarial duty, which includes absolutely all varieties of notarial activity, as well as operations that are currently assigned to notarial structures.
- Registration fee. It is advisable to classify payments at specific rates of state duty for registration of a lease agreement into this category; registration of acts of state of citizens of a state nature; registration of legal entities, entrepreneurial activities (individual entrepreneurs), as well as organizations without forming a legal entity; database registration for electronic computers, as well as software registration.
- Administrative fee. Here we are talking about obtaining documentation for citizenship and entry into the country or the removal of citizenship and departure from the country. In this case, the state duty rates are applied in Uzbekistan, Poland, Belarus, Israel, Germany, Greece and other countries where the entry is planned or where the departure is planned.
It is worth noting that, in accordance with the decision of the administration of the federal level, the payment of a duty of state significance can be challenged. A weighty argument is the mistake in the document made by the official who was involved in the design.
State Duty Sizes
It is necessary to take into account that at present the calculation of the size of the state duty comes primarily from the cost of directly legal services or the price that is determined for the lawsuit by applicable law. The time period for which a state duty must be paid is not stipulated in the Tax Code. However, the established procedure for paying the fee provides for the full payment of the tax to be studied before the legal action is performed. However, the current Law provides several exceptions to the presented rule.
So, the first scenario is the possibility of paying off the state duty immediately after the legally significant action has been committed. The second scenario leads to a discussion of the exact deadlines for paying state tax. It is advisable to include the following time periods:
- 10 days from the moment the decision of the judicial authorities entered into legal force. It is important to add that such actions are practiced when the state fee is imposed on the defendant in a forced manner, if the final decision of the court hearing is made in favor of the plaintiff.
- Until March 31 of the following year from the date of the decision and its subsequent entry into force in accordance with applicable law. It is worth adding that similar deadlines are set in the case of applying for confirmation of registration by the court annually.
Bets
You need to know that the current legislation on tax payments provides for individual sizes of state duties. They consist depending on the status of those structures that carry out the actions of the legal plan, as well as on the nature of the documentation and directly on the transaction. It should be noted that at present, certain types of revealing the size of the state duty rate are used in order production, special production and in the case of other points listed and discussed above. Among them are solid (in other words, fixed) bets, mixed bets and ad valorem bets. It is worth noting that fixed rates involve the payment of a fixed amount of state duty by an individual or organization. Mixed rates indicate a combination of solid and ad valorem methods.And by ad valorem rates it is necessary to understand a situation where rates do not have a fixed amount, so they are formed on the basis of a certain percentage, depending on a number of factors and circumstances.
It is important to keep in mind that today fixed rates of state value are most often used. When assigning mixed or ad valorem rates of state tax payments, proportional or progressive rates may be applied. Consider these types in more detail.
A proportional variety of the purpose of the duty is used in relation to documentation for property complexes. It, as a rule, consists in absolute dependence on family ties. Progressive duties of national importance in one way or another provide for an increase in tax payments. It is important to take into account the dependence on increasing the value of the base, which is taxable. It is important to add that in case of assignment of a progressive variety of state duty, the parties separately stipulate at least and maximum amounts to be approved. The amount of the state duty may depend on the volume of official paper or document. Then it is advisable to count the number of pages that form the document, and the institution of each of them in turn.
Benefits in 2018
It is worth noting that the law currently in force on the territory of the Russian Federation on taxation of the state duty provides for more than 90 types of benefits, which are stipulated in articles 333.35 and 333. 39. The use of benefits takes into account not only the social category of that individual or, less commonly, a legal entity that obliged to pay to the state budget, but also the legal significance of the action. It is important to add that only the benefits stipulated in the code in force on the territory of the Russian Federation can be applied. The establishment of additional amendments by the responsible authorities of national importance is unacceptable. In the case of the appropriateness of applying these or other benefits, the payer must draw up an official document on the appropriate sample application for a reduction in the state duty rate.
Other classification
You need to know that in relation to state duties today there is the following classification:
- Contingent Fees. For example, at the time of death, the heir must live with the testator.
- Unconditional duties.
- Partial Fees. As a rule, they apply to people with disabilities and reach 50%. It must be added that the disability group of a citizen plays an important role.
- Full fees.
It should be added that today organizations that are financed from the federal budget can not pay the state fee at all. Among them are institutions of art and culture. In addition, the collection of duties of national importance is excluded in relation to the following persons:
- Participants of the Second World War and invalids of the Second World War.
- Cavaliers who have a complete set of orders of glory.
- Heroes of the USSR.
- Heroes of Russia.
When you do not need to pay a state fee?
In addition to the situations presented above, plaintiffs are exempted from paying a state duty in the following cases:
- Claims regarding labor violations, for example, delayed vacation payments, non-payment of salaries, payment of the sick leave certificate (sick leave) are untimely.
- Claims regarding the collection of benefits in accordance with the writ of execution with organizations of a public plan or individuals.
- Public representatives of the rights of persons with disabilities existing today who can act as defendants and plaintiffs.
- Disabled people of the second and first groups, who are the plaintiffs.
State duty payment rules
You need to know that the payment of state duty is carried out at the place of execution of the legally significant action.At the same time, you can pay the state fee in cash, as well as realize non-cash payment. When choosing the second option, you need to present a guarantee of payment, where the bank or other authorized treasury must affix the appropriate mark and seal. In the case of cash payment, a receipt is issued in a certain form. It is important to keep in mind that the cashier or official of the structure where the payment was made is somehow responsible for issuing the receipt for all current requirements.
