State tax duty: Federal Tax Service details, receipt, payment in 2021

Who pays if there are several payers?

If there are several state duty payers, then there are different opinions about who should pay it and how. First, let's turn to the law, namely, paragraph. 2 hours 2 tbsp. 333.18 Tax Code of the Russian Federation:

“If several payers who are not entitled to the benefits established by this chapter simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares.”

Letter of the Ministry of Finance of the Russian Federation dated 08.08.13 No. 03-05-06-03/32177 confirms this position of the Tax Code of the Russian Federation, giving rise to the curious case of an attempt to pay the amount of 4,000 rubles, 1/3 for each applicant.

After this, a practice developed, at least in Moscow - even if there are several applicants, it is enough for one of them to pay the state fee. The main thing is that he is indicated on the receipt as the payer.

Procedure for paying the fee

You can pay the state fee online

The procedures for paying state fees are not a very complicated undertaking. To implement it you need to do the following:

• First, find the appropriate receipt, which, after paying the fee, will be provided to the government agency of your application. You can get one in several ways:

1. take it from the organization whose application requires payment of a state fee;
2. print the receipt yourself, taking a sample of it from the website of the organization whose application requires payment of a state fee;
3. get the paper at the place of payment (not always possible). It is important to understand that the type and format of the receipt is determined based on the region of your residence and the characteristics of the case due to which the fee must be paid.

• Secondly, to pay the state fee it is important to have some information. Often the following is enough:

1. payer's passport details;
2. the reason for paying the fee and, accordingly, applying to a specific government organization;
3. details of the recipient of funds;
4. the transaction number received after the payment has been made and must be included in the receipt for payment of the fee.

Depending on the specific features of paying state duty, additional documents may be required. For example, when you first obtain a driver’s license, to pay the receipt you will have to find the details of the driving school where the training was conducted, and to go to court, you will have to find the amount of the claim and the amount of the fee, calculated based on the first.

Thirdly, having completed the previous two steps, you need to directly pay the fee. You can pay for the receipt in one of the following ways:

• through a cash desk at Sberbank or another banking organization;
• through a bank terminal in a branch of any bank;
• via the Internet: either using the website of a government organization, access to which requires payment of a fee, or using the Unified Portal of Government Services, or using a personal account in the Internet bank “Sberbank Online” and the like.

Each payment method has its own advantages and disadvantages. The procedure for each of them is discussed below.

Payment details

Details for paying state tax duties can be found on the Federal Tax Service website. Better yet, use a special service to generate a payment document. Since the Federal Tax Service website automatically displays its data for each region, it will be quite difficult to make a mistake when filling it out.

The “universal” requisite for the entire country is the budget classification code (BCC), although sometimes, for some regions, they may differ.

The details of the payer must be indicated - not the one who goes to Sberbank and deposits money, but the applicant (one of the applicants) for the provision of a public service. His full name, registration (stay) address, and Taxpayer Identification Number (if available) must be indicated.

Validity

You can receive a link to an extract from the Unified Register immediately after accessing the online resource. The document form will be available 5 days after submitting the request. The same period is required to prepare an official form in paper format. If an urgent application was sent to the tax office, processing does not exceed one business day.

When ordering a form, you should remember that it has a limited validity period. And although specific deadlines are set individually, there are generally accepted standards:

• If a person files a claim with the judicial authorities, the extract is valid for a month.
• When alienation of a share in the authorized capital is required, the period may be 10-30 days.
• If it is necessary to participate in a tender for a government order, the legality of the document remains valid for six months.

Sample receipt of state duty

Below is a sample receipt for paying the state fee for registering an LLC:

A receipt for payment of the state fee, original or copy, must be provided when applying for the state fee. service. However, according to Order of the Ministry of Finance of the Russian Federation No. 139 of 2013, if there is no document confirming the payment of the state tax duty, then this is not a basis for refusing to provide state services. services.

When you can avoid paying a fee for closing an individual entrepreneur

From January 2021, the fee for registration actions at the Federal Tax Service will not be charged if the applicant’s documents are sent electronically. This rule applies not only to the closure of individual entrepreneurs in 2021, but also to the registration of a business, as well as changes to state registers.

If an individual entrepreneur has a strengthened qualified signature, then he can save a little and send only an application in form P26001 to the Federal Tax Service. He will not have to pay the fee.

Fill out an application to close an individual entrepreneur

But if the entrepreneur does not have his own digital signature, then you can try other options for closing an individual entrepreneur without a fee:

• contact the MFC, which works with the Federal Tax Service through the electronic document management channel (this possibility must be clarified in the center itself);
• send the documents through a notary, who will certify them with his signature (the cost of the service starts from 1,000 rubles).

The second method should be considered if the entrepreneur is far from his place of registration or cannot personally contact the registration authority of his region.

Who is eligible for additional tax deferrals? COVID-19 Deferral Calculator

Where to pay, payment options

There are several ways to pay the state fee.

1. Directly at any bank. When paying a state fee, no commission is charged (but not in all cases, so it’s better to check).
2. Through a payment terminal of any bank. There may be a commission here.
3. Through the mobile application of any bank. True, in the Sberbank application there is no special option for state tax duties, but you can enter the details and pay:
4. You can pay the state duty through the Federal Tax Service website. Moreover, this service will allow you not only to pay online, but also to simply generate a payment document and print it in order to pay later in another way. At the same time, the problem with finding details is solved.
5. If a government service is provided to an organization (ordering an extract from the Unified State Register of Legal Entities, for example), then the state duty can be paid from its current account.
6. There are various payment systems (Qiwi, Elexnet, etc.), through the terminals of which you can also pay state tax duties. There will also most likely be a commission.

Details of the payment order for an extract from the Unified State Register of Legal Entities for companies in Moscow

If you need information about an organization that has been registered within the territory of Moscow, you must indicate the following details in the payment order:

Refund of state duty

In this case with the Federal Tax Service, it is possible to return the paid state duty only in two cases. This is when you pay a larger amount than necessary, as well as if you change your mind about applying for the service (Part 1 of Article 333.40 of the Tax Code of the Russian Federation).

Refunds are made on the basis of an application through the Federal Treasury. Be prepared, they will get to the bottom of every comma.

From October 1, 2021, a one-time re-use of the state fee is possible in case of refusal of the initial registration of a company, if the reason for the refusal was incorrect filling out or failure to submit documents.

What information is contained in the extract from the Unified State Register of Legal Entities

The information list of the registry is regulated by Federal Law N159.

Amount of state duty for a passport

The cost of the state fee for this document is indicated in Article 333.33 of the Tax Code.

The amount of the duty depends on two factors:

• type (foreign, Russian, biometric);
• reasons for receipt (registration on time or damage to the document).

Let's start with the Russian passport. The state fee for obtaining a passport at the age of 14, 20 and 45 will cost 300 rubles. The same amount will be indicated on the receipt if the reason for receipt is valid. For example, changing your last name after marriage.

Orphans receive this document free of charge. Free issuance is also provided to individuals who suffered as a result of an emergency.

If the passport is stolen or damaged, the fee will increase to 1,500 rubles. The document will cost the same amount if the surname is changed simply at the request of the applicant (unsounding surname, creative pseudonym).

Now let's look at the foreign type of document. The fee for it is 2,000 rubles (old model). New – 5,000 rubles. But there is a preferential price for some categories. Namely, the state fee for a passport for 14 years and younger is 2,500 rubles (new generation), 1,500 (old generation).

And the last type is biometric:

• cost for most categories – 3,500 rubles;
• the cost for those under fourteen years old is 1,500 rubles;
• cost for residents of the Kaliningrad region - free.

A biometric passport is issued for 10 years, a foreign passport – for 5 years.

If the applicant decides to refuse the services of the Federal Migration Service and not receive the document, then he will be able to partially refund the cost of the state fee.

The last time the cost of state duty increased was in 2015.