Rationing of work on multifunctional machines. Rationing of work performed on machines with numerical control

State duty is a fee collected from individuals when they apply to government bodies, organs local government, other bodies and (or) to officials for the commission of legally significant actions in relation to these persons, with the exception of actions performed by consular institutions 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 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 exempt from paying the state fee.

Procedure and terms of payment. The Tax Code provides for the payment of a state fee in the following cases: 1) when applying to the Constitutional Court of the Russian Federation, to courts of general jurisdiction, arbitration courts or justices of the peace - before filing a request, petition, statement, statement of claim, complaint; 2) individuals - within 10 days from the date of entry into force of the court decision; 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 duty is paid by the payer himself. Sizes of the state fee: 1) in fixed amounts (for example, when filing a statement of claim with an arbitration court in disputes on the recognition of transactions as invalid, a state fee is charged in the amount of 2,000 rubles); 2) in percentage terms (for example, 4% of the value of the claim, but not less than 500 rubles; 3) in a combined form (for example, 2000 rubles plus 3% of the amount exceeding 50,000 rubles).

Privileges. Some categories of payers are exempted from paying the state fee: 1) courts of general jurisdiction, arbitration courts and magistrates - when sending (submitting) requests to the Constitutional Court of the Russian Federation and to constitutional (charter) 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 Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, participants and disabled veterans 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 applying to bodies and (or) to officials performing notarial acts, and to bodies that carry out state registration of acts of civil status, etc.

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

54. Transport tax

The transport tax applies to regional taxes, is put into effect 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 grounds for their use.

taxpayers persons are recognized on whom vehicles recognized as an object of taxation are registered.

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 vessels, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed) vessels and other water and air vehicles.

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

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

tax period recognized calendar year.

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

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 responsible for the state registration of vehicles. The tax amount is calculated for each vehicle as the product of the tax base and the tax rate. Payment of transport tax is made by taxpayers at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

57. Corporate property tax

Corporate property tax refers 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 it is put into effect, it is mandatory 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 representative offices and (or) owning real estate on the territory, continental shelf or in the exclusive economic zone of the Russian Federation.

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

The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is movable and immovable property related to fixed assets. The object of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices is real estate located on the territory of the Russian Federation and owned by them.

The tax base- the average annual value of property recognized as an object of taxation is determined by taxpayers independently.

tax period recognized as a calendar year. 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 penitentiary 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 the property used by them for the implementation of religious activities; organizations - in relation to objects recognized as monuments of history and culture of federal significance, the property of bar associations, law firms and legal advice and etc.

The order of calculation and payment. The amount of tax is calculated based on the results of the tax period as the product of the relevant 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 within the time limits established by the laws of the constituent entities of the Russian Federation.

59. Land tax.

The land tax is local taxes. It is established by the Tax Code and regulatory legal acts representative bodies municipalities, is put into effect and ceases to operate in accordance with the Tax Code and the regulatory legal acts of the representative bodies of municipalities and is required to be paid on the territories of these municipalities. A similar procedure for establishing and introducing the tax is also valid in the federal cities of Moscow and St. Petersburg.

Taxpayers– organizations and individuals owning land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

Object of taxation: land plots located within the boundaries of the municipality in whose territory the land tax has been introduced.

Are not recognized as an object of taxation land plots: 1) withdrawn from circulation; 2) limited in circulation in accordance with the law, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites; 3) limited in circulation in accordance with the law, provided to ensure 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 on each land plot owned by them on the right 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 on the basis of information submitted to the tax authorities by the authorities maintaining the state land cadastre, the authorities registering rights to real estate and transactions with it, and the authorities of municipalities.

tax period recognized as a calendar year. Reporting periods for organizations and individuals who are individual entrepreneurs are recognized for 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 federal cities of Moscow and St. Petersburg) and cannot exceed: 1) 0.3% in relation to land plots: classified as agricultural land or land as part of agricultural use zones 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 farming, 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) the permitted use of the land plot.

tax incentives. The following are exempt from taxation: organizations and institutions of the penitentiary 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 public roads; organizations - in relation to land plots directly occupied by objects of mobilization purpose 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 10,000 rubles. per one taxpayer on the territory of one municipality in respect of a land plot owned, permanent (unlimited) use or life-long inheritable 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 people with III degree of limitation of the ability to labor activity, as well as persons who have I and II groups of disability, established before January 1, 2004 without issuing an opinion on the degree of limitation of the ability to work; 3) disabled since childhood; 4) veterans and invalids of the Great Patriotic War, etc.

The procedure for calculating tax and advance payments. The amount of tax is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate. Organizations calculate the amount of tax and advance payments on their own. Individual entrepreneurs calculate the amount of tax and advance payments independently in respect of 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 limits established by legal acts of representative bodies of municipalities (laws of Moscow and St. Petersburg).

The state duty is the main form of fees established by the legislation on taxes and fees 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 as a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission of state bodies, local governments, other authorized bodies and officials of legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of permits (licenses).

As can be seen from the definition, the collection is significantly different from the tax. When collecting fees, there is no essential sign of the tax - gratuitousness. A fee is a fee for certain public services payer. So, having paid a fee for issuing a passport, a citizen receives his own passport, and when paying a fee for state registration legal entity the paying company will be registered. Therefore, in the methodology for calculating and paying fees, there are no such elements that are mandatory for taxation, such as the object of tax, the tax base, and the tax period. Most of the fees do not have specific deadlines 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, the payment of fees does not require tax control. If the payer does not pay, then he will not receive the corresponding service. Therefore, the payer of fees does not file tax returns on fees paid.

National tax- this is a fee levied from payers when they apply to authorized state bodies, local governments, other bodies or officials for the commission of legally significant actions in respect of these persons, with the exception of actions performed by consular institutions Russian Federation. The procedure for calculating and collecting the state fee 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 in the case 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 not in their favor and the plaintiff, accordingly, was exempted from paying the state fee.

Payers must pay the 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 justices of the peace - before filing 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 the performance of other legally significant actions.

The state duty is not paid by the payer

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

When levying the state fee, 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 fee may be returned to the payer in part or in full in the following cases:

1) payment of a 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 acts 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 concluding a settlement agreement, before the adoption of a decision by the arbitration court, 50% of the amount of the state duty paid by him is subject to return to the plaintiff. This provision does not apply if settlement agreement concluded in the process of execution of the judicial act of the arbitration court.

The paid state fee is not refundable if the defendant voluntarily satisfies the claims of the plaintiff after the latter has applied to the arbitration court and issued a ruling on accepting the statement of claim for proceedings, as well as upon approval of the settlement agreement by the court of general jurisdiction;

4) the refusal of persons who have paid the state fee to perform a legally significant action until the moment of applying to the appropriate authorized body or to an official;
5) refusal to issue a passport of a citizen of the Russian Federation for exit from the Russian Federation and entry into the Russian Federation, certifying, in 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 committing similar action. The offset is made upon the application of the payer, presented to the authorized body or official, to which he applied for the performance of a legally significant action. An application for offsetting the amount of the overpaid state fee may be filed within three years from the date of the adoption of the relevant court decision on the return of the state fee from the budget or from the date of payment of this amount to the budget.

When paying the state fee, at the request of the interested person, a deferral or installment plan may be granted. At the same time, no interest shall accrue on the amount of the state duty, in respect of which a deferral or installment plan has been granted, for the entire period for which it has been granted.

The state fee is paid at the place where the legally significant action was performed in cash or non-cash form.

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 authority Federal Treasury (another body that opens and maintains accounts), including those that make settlements in electronic form about its performance.

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 cash desk of the body to which the payment was made.

The fact of payment of the state fee by the payer is also confirmed using the information on the payment of the state fee contained in the State information system on state and municipal payments, provided for by the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services”.

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

test questions

1. What is the difference between collection and tax?
2. In what cases are organizations and individuals recognized as state duty payers?
3. When performing any legally significant actions, a state fee is charged?
4. Are all mandatory elements of taxation established in the state fee?
5. Do state duty payers - natural persons have to file a tax return?
6. Is it possible to receive state duty benefits?
7. In what cases can a payer claim a refund of the state fee?
8. Is it possible to offset the payment of state duty?
9. Is there a possibility of its deferral when paying the state fee?
10. Are interest accrued when the state duty is paid in installments?

Taxes and Taxation: Cheat Sheet Author Unknown

45. State duty, the principles of its collection

Since 2005, the state duty has been levied in accordance with Ch. 25.3 of the Tax Code of the Russian Federation. The state duty is a fee collected when applying to state bodies, local governments, other bodies and (or) officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments, for the commission in relation to these persons legally significant actions.

payers state duty according to Art. 333.17 of the Tax Code of the Russian Federation, organizations and individuals are recognized if they:

1) apply for the performance of legally significant actions;

2) 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 exempt from paying the state fee.

Procedure and terms of payment state duty establishes Art. 333.18 of the Tax Code of the Russian Federation.

Dimensions fees depend on the basis for its payment, the amount of the claim or transaction, and on the identity of the payer.

Chapter 25.3 of the Tax Code of the Russian Federation establishes benefits for state duty payers.

From book the federal law About Licensing certain types activities". Text with amendments and additions for 2009 author author unknown

Article 15. State fee for consideration of applications for granting licenses and for granting licenses

From the book Federal Law “On State Registration of Legal Entities and individual entrepreneurs". Text with amendments and additions for 2009 author author unknown

Article 3. State fee for state registration

From the book Tax Code of the Russian Federation. Parts one and two. Text with amendments and additions as of October 1, 2009 author author unknown

Chapter 25.3. STATE DUTY Article 333.16. State duty 1. State duty is a fee collected from persons specified in Article 333.17 of this Code when they apply to state bodies, local governments, other bodies and (or) to

From book Desk book notary author Gongalo Bronislav Michislavovich

Article 333.16. State duty 1. State duty is a fee collected from persons specified in Article 333.17 of this Code when they apply to state bodies, local governments, other bodies and (or) to officials who are authorized in

From the book New in the Tax Code: a commentary on the changes that entered into force in 2008 author Zrelov Alexander Pavlovich

§ 2. State fee and notarial fees According to art. 22 Fundamentals of the legislation of the Russian Federation on a notary for notarial acts, drafting documents, issuing copies (duplicates) of documents and performing technical work notary working in

From the book Civil Procedure Law author

Chapter 25.3. State duty Article 333.33. Amounts of the state fee for state registration, as well as for other legally significant actions Commentary to Article 333.33 state duty is not payable

From the book Taxes and Taxation: Cheat Sheet author author unknown

§ 2 State fee In civil proceedings, the state fee is a statutory amount of money that the applicant pays to the federal budget before the commission of procedural actions. The state fee is

From the book Civil Procedure in Questions and Answers author Vlasov Anatoly Alexandrovich

46. Composition, principles of calculation and collection of local taxes and fees

From the book Civil Procedure Law. cheat sheets author Petrenko Andrey Vitalievich

What does state duty mean? Court expenses are paid in accordance with federal laws on taxes and fees (Article 88 of the Code of Civil Procedure). State duty according to Art. thirteen tax code RF (hereinafter referred to as NK) refers to federal fees. Collection means

From the book Federal Constitutional Law "On the Constitutional Court of the Russian Federation" author Russian Legislation

How is the state fee paid if it is impossible to determine the exact price of the claim? If it is impossible to determine the exact price of the claim at the time of its presentation, the amount of the state fee is preliminarily established by the judge, and subsequently, when issuing

From the book Federal Law "On Weapons" author author unknown

In what cases is the state fee refundable? There are situations when the state fee is paid by the plaintiff, but the court did not make any costs on the claim, or such costs turned out to be less than the norm established by law. In such and other cases, the paid

From the book Copyright in the publishing business and the media author Nevskaya Marina Alexandrovna

48. State duty State duty is a monetary fee collected in the judiciary from applications and complaints submitted by citizens and legal entities to the court, and for issuing them copies of documents - court decisions, resolutions; state duty is credited to the budget

From the book Consumer Protection: Questions and Answers author Gulyaeva I. N.

Article 39

From the author's book

§ 10. State duty. Recent changes in legislation In accordance with Art. 333.16 of the Tax Code of the Russian Federation, the state duty is a fee levied on the persons specified in Art. 333.17 of the Tax Code of the Russian Federation, when they apply to state bodies, local governments, other bodies and

From the author's book

178. What services are provided when providing hotel services without charging an additional fee? According to clause 15 of the Rules for the provision of hotel services in the Russian Federation, approved by resolution Government of the Russian Federation dated April 25, 1997 No. 490, to those provided to the consumer

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

Payers of the state duty are organizations and individuals who:

1) apply for legally significant actions to authorized entities;

Procedure and terms of payment. The Tax Code of the Russian Federation provides for the payment of state duty in the following cases:

1) when applying to the Constitutional Court of the Russian Federation, to courts of general jurisdiction, arbitration courts or justices of the peace - before filing a request, petition, statement, statement of claim, complaint (including an appeal, cassation or supervisory one);

2) when individuals apply - within ten days from the date of entry into force of the court decision;

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 an Apostille - before the Apostille is affixed;

6) when applying for other legally significant actions - before filing applications and (or) other documents for such actions or before submitting the relevant documents.

As a general rule, the state fee is paid by the payer himself. If several payers who are not entitled to benefits simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares.

The size of the state duty and the peculiarity of payment are differentiated by the legislator depending on the type of legally significant actions performed, the category of payers or other circumstances and are established in Art. Art. 333.19-333.34 of the Tax Code of the Russian Federation.

Privileges. The Tax Code of the Russian Federation provides for a numerous list of benefits for the payment of state fees in Art. Art. 333.35-333.39.

Refund or offset of overpaid amounts of state duty is made taking into account the specifics established by Ch. 25.3 h. 2 of the Tax Code of the Russian Federation.

The refund of the overpaid amount of the state fee is made at the request of the payer of the state fee, filed in tax authority at the place where the action was performed for which the state fee was paid. The application shall be accompanied by a decision, rulings and certificates of courts, bodies and (or) officials performing actions for which the state fee has been paid.

An application for the return of the overpaid (collected) amount of the state fee may be filed within three years from the date of payment of the specified amount.

The state duty is a fee collected when applying to state bodies, local governments, other bodies and (or) officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments, for the commission in relation to these persons legally significant actions.

Payers of the state fee in accordance with Art. 333.17 of the Tax Code of the Russian Federation, organizations and individuals are recognized if they:

1) apply for the performance of legally significant actions;

35. VAT invoices

An invoice is a document that serves as the basis for the buyer to accept the goods (works, services), property rights presented by the seller (including the commission agent, the agent who sells goods (works, services), property rights on their own behalf) tax amounts to be deducted in the manner provided for in Chapter 21 of the Tax Code of the Russian Federation.

Invoices are not generated:

1) banks, insurance organizations and non-state pension funds for operations that are not subject to VAT in accordance with Art. 149 of the Tax Code of the Russian Federation (clause 4 of article 169 of the Tax Code of the Russian Federation);

2) organizations and entrepreneurs who are engaged in retail, catering, performance of works (provision of services) for the population in cash

3) organizations and entrepreneurs that apply special tax regimes in the form of UAT, USN, UTII, since they are not VAT taxpayers

4) organizations and entrepreneurs who sell securities (with the exception of brokers and intermediaries)

38. Excises. Main types of excisable goods

According to ch. 22 of the Tax Code of the Russian Federation, excise taxpayers are recognized:

1) organizations;

2) individual entrepreneurs;

3) persons recognized as taxpayers in connection with the movement of goods through customs border Russia

Excises - a type of tax on consumption

The Tax Code of the Russian Federation provides an exhaustive list of excisable goods:

ethyl alcohol from all types of raw materials, with the exception of brandy alcohol;

alcoholic products;

tobacco products;

passenger cars and motorcycles with engine power over 112.5 kW (150 hp);

motor gasoline;

diesel fuel;

straight-run gasoline;

engine oils for diesel and (or) carburetor (injection) engines

37. Types of state duty, principles of collection

State duty - amounts of money collected by specially authorized institutions (court, notary offices, police, registry offices, financial system bodies, etc.) for performing actions in the interests of organizations and individuals and issuing documents of legal significance (consideration of statements of claim complaints, certification of contracts, wills and powers of attorney, registration of acts of civil status, state registration legal entity, prospectus, etc.)

Judicial

Registration

Administrative

The procedure and terms for paying the state fee are established by Art. 333.18 of the Tax Code of the Russian Federation.

The amount of the fee depends on the basis for its payment, the amount of the claim or transaction, and on the identity of the payer.

Chapter 25.3 of the Tax Code of the Russian Federation establishes benefits for state duty payers.