Application for refund of state duty: how and where to write

An application for refund of state duty is a document that is sent to the tax office or other government body with a request to return the paid state duty, which was not useful.

The state fee is paid for filing a claim in court, as well as for performing other actions by government bodies (for example, issuing a passport, international passport, etc.). The Tax Code specifies how to return the state duty for a statement of claim returned to the plaintiff, and on other grounds. For this, there is a special procedure that involves a written application to the Federal Tax Service of the Russian Federation or the government agency that was supposed to provide the public service and perform legally significant actions. To do this, a written application for the return of state duty from the budget is drawn up with the obligatory attachment of the original document confirming its payment.

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

Who to write to

The general procedure for working with state duty amounts tells us that you need to write a refund application to the place where you applied for the service. Such an application must be accompanied by an original document documenting the fact that you paid the fee. The original is required if you are claiming a full refund. For a partial refund, a copy of the payment slip is sufficient.

Have you paid too much and are you sure that you are entitled to a refund of the state duty? Which tax office to contact depends on which region the authority that provided you with the service belongs to. This means that you will not be able to submit an application in your city if you contacted a notary in a neighboring region.

Exceptions

As with any other rule, there are exceptions. These include:

• courts of general jurisdiction;
• Constitutional Court of the Russian Federation;
• world, arbitration court.

Whichever of these authorities you apply for a refund of the amount of overpaid state duty, the application will have to be submitted to the fiscal authority at the location of the court. At the same time, in addition to a copy/original of the payment, you need to stock up on a ruling, decision or certificate from the court to confirm the grounds for the return of funds. Let us note once again that the application must be written to the tax authority where the court submits its reports, and not to the place where you yourself report.

When can the state duty be refunded?

The state fee (duty) can be reimbursed in full or in part in the following situations:

• when it is paid in an amount slightly larger than necessary (Chapter 25.3 of the Tax Code of the Russian Federation);
• when the complaint, application/appeal was returned to the submitter or left without consideration;
• in case of refusal to carry out a notarial act.

There is another option when the state duty is not returned to the payer, but can be counted when re-filing a claim or performing another legal action. To offset the amount, you must attach a receipt for payment.

Refund of the state duty from the tax office is also carried out in the case when the legal proceedings on the claim were terminated, or the appeal (claim) was left without consideration. If the parties conclude a voluntary settlement agreement before the arbitration decision, the amount of the fee may be partially refunded in the amount of 50%. If the parties came to an agreement already during the execution of the judicial act, the fee is not refundable. Half of the amount can also be returned in the case when a citizen voluntarily refuses to register his right to real estate.

Refund of state duty from the tax office can also be carried out in the following cases:

• The person who paid the state fee refused to perform a legal action until the moment it was started. For example, to travel abroad you needed a passport. You paid the fee, but the trip was cancelled, and you changed your mind about getting a passport.
• The person who paid the fee was refused to issue documents to refugees.
• A refusal was received to obtain a passport for exit/entry from/to the territory of Russia.

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.

An example of filling out the form according to KND 1150058

Look at the form for KND 1150058 for a sample filling based on the following data:

The organization is a single tax payer under the simplified tax system with the object “Income minus expenses”. During 2021, advance payments were made based on the corresponding tax base. But by filing a declaration, the company exercised the right to reduce the tax base by the loss of previous years. In this regard, according to the declaration, a legal entity accrues only the minimum tax for the year. The overpayment amount is refundable. The organization is preparing an application to the tax office in the amount of 75,000 rubles.

See what the sample form for legal entities looks like for KND 1150058.

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.

Results

The state duty paid to the budget on the grounds prescribed in Art. 333.40 of the Tax Code of the Russian Federation, the taxpayer has the right to return from the budget. To do this, he needs to send to the Federal Tax Service an application drawn up in the prescribed form for the return of the state duty within 3 years from the date of payment of the duty.

You can find other useful information about state duties in the following materials:

• “Which BCC should I pay the state fee for registering a company or individual entrepreneur?”;
• “Payment order for payment of state duty - sample 2019-2020”.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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.

Where to download the application form according to KND 1150058

It is best to contact official sources to download approved forms.

So, on the tax portal you can download the form for KND 1150058 to fill out in PDF format using the link.

In addition, current application forms are always available in popular legal databases, provided they are updated regularly.

The Simplified magazine team also monitors updates to the legislative framework and regularly updates the information available on the website. Therefore, feel free to download the form located in the next section of this publication.

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.

Current form for KND 1150058 in 2021

The form valid in 2021 was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected]

The latest changes to the form were made by order of the Federal Tax Service of Russia dated November 30, 2018 No. ММВ-7-8/ [email protected] , which was published on December 29, 2021 on the official legal information portal https://www.pravo.gov.ru.

According to the Decree of the President of the Russian Federation of May 23, 1996 No. 763, the order of the Federal Tax Service No. MMV-7-8 / [email protected] acquired legal force after 10 days from the date of publication on the portal.

This means that the new version of the application for KND 1150058 is valid from January 9, 2021.

You may also be wondering how to calculate insurance premiums for Q2 2021

How and where to contact.

The payer must submit an application (petition) for its return. It is served:

• to the body according to whose details it was paid, and which must perform or has performed the necessary actions;
• When returning court fees, the application is submitted to the tax authority at the location of the court in which the case was heard.

This body will decide whether there are grounds for a refund of the state duty. The return of funds is carried out by the Federal Treasury on the basis of the decision made.

It is currently impossible to return the state duty through the State Services portal, Sberbank or another bank.