Instructions: how to submit an application for a refund of state duty

Provided that you have paid a state fee for the provision of any service to you, but for some reason you need to return this fee, you need to contact the Federal Tax Service for help. However, you need to understand that this procedure is accompanied by many difficult nuances. In particular, it is necessary to fill out an application for the return of state duty to the tax office. We will consider a sample filling below.

Application for refund of state duty to the tax office: sample

What is state duty

State duty is a monetary payment provided by a citizen of the Russian Federation to the country's budget. The required payment is collected from the citizen only if he applies:

• to one of the government departments;
• to officials who have the authority to carry out various legally significant procedures.

The payer of the payment we are interested in in favor of the state can be various entities. Let's look at them in more detail in the table below.

Table 1. Who can become a state duty payer

All entities listed in the table above have the right to a refund of previously paid state duty if all the necessary conditions for this are met and the circumstances also correspond to this.

Paying stamp duty, which you will potentially want to pay back in the future if something goes wrong, comes in many cases. The mentioned cases can be divided into two categories.

Table 2. Categories of actual cases of payment of state duty

Peculiarities

Often citizens, when contacting government agencies, do not know that they are entitled to a tax exemption or are exempt from payment altogether. A person contributes money to the budget, receives a service or a court decision on a claim, and only after some time does he learn that he might not have paid.

Within three years, a person who at the time of depositing the amount into the budget has grounds for a benefit must write an application for a refund of the state duty.

Citizens are not required to provide documents confirming their status. The body to which the application is submitted must itself request the necessary certificates to make a decision.

State duty amount

The amount of state duty can be:

• fixed;
• calculated on an individual basis.

What is the amount of duty refunded from the state treasury?

So, in the first case, for any action you pay a constant amount, in the second, the amount of payment will be unknown to you in advance, since the law defines only some percentage associated with material requirements.

In any case, the amount of payment will vary depending on the nature of the public service you receive or other action performed, as well as your status.

For example, obtaining a foreign passport by a citizen of the Russian Federation from August 2021 costs 5 thousand Russian rubles, and obtaining an internal document is accompanied by payment of a fee of only 300 rubles.

Is it possible to return state duty from the tax service?

Answering the main question of our article, we can say with confidence that the state duty paid by a citizen of the Russian Federation can be received back:

• in full;
• partially.

However, you need to understand that such a return becomes possible only if certain special conditions are met.

1. So, you can get your money back if you overpaid for the duty and contributed more than the required amount. However, in this case, not the entire duty is returned, but only the difference that you overpaid.

2. You can also return the state fee if you drew up in the name of a notary or a judicial authority:

• complaint;
• statement.

Provided that you submitted the above papers, but subsequently the provision of services was refused, you have the right to receive back the money paid.

Application for refund of state duty

To return the duty from the Federal Tax Service, you need to fill out a refund application

3. Provided that you have received notification that all proceedings in your case have been terminated, you also have the right to contact the tax service for a refund.

4. Provided that you have paid the fee for resolving your case in court, however, a settlement agreement has been concluded between you and the other party to the process, drawn up and signed even before the court made and announced any decision on your case, you also have the right to a refund of state duty. However, it will not be possible to return it in full, but only half.

5. A refund of money paid as a state fee can also be made if the citizen who initiated the receipt of any service never applied for it.

However, you need to understand that there are also situations in which a duty refund is not possible.

1. So, for example, provided that the defendant voluntarily decided to satisfy the plaintiff’s demands, the state fee paid in advance as legal costs cannot be returned.
2. You will also not be able to get your money back if you used it to make changes to any acts drawn up at the civil registry office.
3. Provided that you paid the fee for registering a civil status act in relation to you, the money cannot be returned either. We are talking about performing such procedures as:

• Marriage registration;
• effecting a divorce;
• change of first or last name.

So, taking into account all the nuances listed above, you must understand whether or not you can refund the state duty from the tax office. For those who received a positive answer to their question, we present below a guide on how to return state duty from the tax office.

Return from court

In order to return money paid to the justice authorities, it is necessary to rely on the following grounds, which give the right to write an application for the return of state fees:

1. The amount was paid before filing the claim.
2. The case was not considered because the plaintiff abandoned his stated claims before the proceedings or at the preliminary hearing.
3. The claim was returned to the applicant on the grounds specified in Article 135 of the Code of Civil Procedure of the Russian Federation:

• the possibility of pre-trial settlement was not used,
• the claim was filed by an incompetent citizen,
• the court already has a lawsuit on the same issue,
• the case is beyond the jurisdiction of this body,
• the procedure for filing a claim has been violated.

Regarding the return of the claim, the judge issues a ruling indicating the violations and, if possible, the need to eliminate them.

A refund of the state fee when returning a claim on this basis is not made, since it is assumed that the applicant will comply with the court’s orders and the case will be considered.

How to return previously paid state duty from the tax office

To return the state fee, the person who paid it must submit an application for a refund within three years following the payment.

The submitted application must be addressed to the government department that is authorized to provide the services you paid for.

However, before taking the application to the required address, you need to collect additional papers that will confirm your right to carry out the procedure:

• if you want to return the entire amount, then you must attach a copy of the check or receipt received for payment of the duty to your application;
• If you are claiming a refund of only part of the specified amount, then you must also provide a copy of the payment form.

Provided that your request for a refund is satisfied, the refund will be made one month from the date of application and submission of documents.

Documents attached to the application

The following must be attached to the return application:

• original payment documents (receipt, payment order) in case a full refund is issued;
• copies of payment documents - if the refund is partial;
• In the case of a refund of state fees paid for consideration of cases by magistrates, arbitration courts, courts of general jurisdiction and other courts, it is necessary to obtain a decision, ruling or certificate of return from the court hearing the case before filing an application.

Application for refund of state duty to the tax office: how to draw up + sample

To apply to the tax service for a refund of the funds spent on the duty, you must use the application form established for this from Appendix No. 8 to the order of the Federal Tax Service dated February 14, 2021.

Sample of filling out an application, page 1 Sample of filling out an application, page 2

Let's see how to fill it out correctly.

Instructions - how to fill out an application for a refund of state duty

Provided that the application for a duty refund is drawn up by an individual who is not an individual entrepreneur or not related to any legal entity, writing the application will have some nuances, which we will also consider in the instructions.

Step No. 1 – fill out the form header

So, first we need to fill out the so-called application header. To fill it out, we will need documents previously issued for the organization of which you are a representative, since we will need to enter in the appropriate boxes:

• individual taxpayer number from the corresponding certificate of registration with the tax service;
• Registration reason code (RPC) – a code assigned to the organization along with the TIN.

Header of the application form for refund of state duty to the tax office

Accordingly, if you are an individual and not an organization, you will only need to enter the TIN in the header, since you simply do not have a checkpoint.

Next you will need to specify:

• application number (which account application you are submitting this year);
• tax authority code (you can find out by calling the tax authority itself).

Having finished filling out the header, we move on to filling out the “body” of the form.

Step No. 2 – fill out the first page of the application form

Having filled out the header, look lower at the area highlighted with blue cells. Depending on who exactly is processing the duty refund, you will need to indicate here:

• limited liability company “Such and such”, if you are a representative of an LLC;
• individual entrepreneur Ivan Ivanovich Ivanov, if you are an individual entrepreneur;
• Ivan Ivanovich Ivanov, if you act as an individual.

Next, we should indicate the number of the article, which is the basis for the refund. The article will belong to the Tax Code of our country.

The following describes the circumstances of the return, namely:

• for what reason the duty is returned (overpaid, overcharged, or subject to refund);
• what exactly you paid and should be returned (tax, fee (aka duty), insurance premium, penalty, fine).

Then the amount due to you for refund is indicated.

The following fields are to be filled in:

• OKTMO code of the municipality where you previously paid the state fee;
• KBK code, with the help of which the duty was paid to the state budget.

The next stage of filling out the “body” of the application for the fee you previously paid to the state budget

Next, you will see two zones, one of which will be filled out by an employee of the Federal Tax Service. You need to fill out the other one by entering your full name:

• head of the organization;
• representative of the taxpayer receiving the refund;
• the individual making the application.

Having specified the required data, you will need to fill out the page segment to the end, also indicating:

• contact phone number;
• signature;
• current date;
• if the return was processed through an authorized representative, it is also required to enter the name and details of the document, these powers, in fact, confirming them.

The next stage of filling out the “body” of the application for the fee you previously paid to the state budget

Step No. 3 – fill out the second page of the form

You will also need to fill out a header on the second page of the form, doing this in the same way as the first page. In addition, individuals will also need to duplicate their full name here again.

Next you will need to enter bank and account information.

Next, you need to enter information about the credit institution and your account to which the funds received for the fee will be returned.

So we specify:

• the name of your bank;
• the type of account to which the money will be received;
• bank correspondent account;
• identification code of the credit institution;
• your account number;
• account ownership.

The final stage of filling out the application

Then we enter information about the payee, which will look like:

• full name of the LLC;
• full name of the individual entrepreneur;
• Full name of the individual.

Provided that you are an individual, at the very bottom of the page you will also need to fill out information about the passport of a Russian citizen that belongs to you, namely, indicate:

• series;
• number;
• date of issue;
• issued by;
• department code.

Congratulations, as soon as you complete this section, your application will be considered completed! All you have to do is submit it to the tax service and wait for the case to be resolved on your issue.

How and where to apply

The document should be submitted to the tax office at the location of the court where the plaintiff applied. The application can be submitted to the tax office in person or by mail. The letter must contain a list of the attachments, be valuable, registered, with acknowledgment of receipt.

If the company has obtained access to the taxpayer’s personal account on the Federal Tax Service website, then you can send an application from this account. Upon receipt of the letter, a response will be sent indicating the fact of receipt and registration of the accepted application.

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