The state fee is a fee levied when performing legally significant actions or issuing documents. Payers are organizations and individuals... It is necessary to know the procedure for determining and the timing of payment of the fee. The amount of the duty depends on the type of actions performed in relation to the taxpayer and the authorized body that is considering the case. The legislation established a system of benefits for certain categories of individuals and organizations.

When studying this topic and performing practical tasks, it is necessary to be guided by the provisions of Chapter 25 3 "State Duty" of the Tax Code of the Russian Federation.

Self-test questions

3.5.1. Give the definition of the state fee.

3.5.2. What is the difference between a state duty and a tax?

3.5.3. Who is the payer of the state fee?

3.5.4. What actions are the state fees charged for?

3.5.5. Which authorized bodies are entitled to collect a state fee?

3.5.6. What factors affect the size of the fee?

3.5.7. What system of benefits is provided for the payment of the state fee?

3.5.8. What is the procedure for calculating the state fee?

3.5.9. In what form is the duty paid and what documents confirm the fact of its payment?

3.5.10. What are the deadlines for paying the state fee?

3.5.11. What is the established procedure for the return of the state duty?

Tests

3.5.1. The state fee is:

a) an annual free payment levied from legal entities;

b) the fee levied from legal entities and individuals when they apply to the authorized bodies for the commission of legally significant actions in relation to these persons;

c) a fee levied only from foreign citizens for committing legally significant actions in relation to them;

d) the fee collected from legal entities and individuals upon receipt identification number taxpayer.

3.5.2. The state fee is paid when applying to courts of general jurisdiction, arbitration courts or justices of the peace:

a) within 3 days after the consideration of the case;

b) no later than 5 days before the date of the consideration of the case;

c) before submitting the request;

d) not later than 10 days before the date of the consideration of the case.

3.5.3. The amount of the state fee when filing statement of claim property character is established:

a) in a fixed amount and interest depending on the value of the claim;

b) in a fixed amount, regardless of the value of the claim;

c) in the amount of 3% regardless of the cost of the claim;

d) differentiated in a fixed amount depending on the value of the claim.

3.5.4. The cost of the claim is determined by:

a) a judge in accordance with the civil procedural legislation;

b) expert bureaus licensed for this type of activity;

c) a representative of state power;

d) the plaintiff, and in the cases established by law, the judge in accordance with the civil procedural legislation.

3.5.5. When the plaintiff increases the amount of claims, the amount of the state fee:

a) is paid in addition in accordance with the increased cost of the claim;

b) is not paid extra;

c) is paid in addition based on a 50% increase in the price of the claim;

d) the issue of additional payment is decided by the court.

3.5.6. When the plaintiff reduces the amount of the claim, the amount of the overpaid state fee:

a) is refundable in the amount of 50%;

b) fully refundable;

c) non-refundable;

d) the question of the return is decided by the court.

3.5.7. When concluding an amicable agreement before a decision is made by an arbitration court, the state fee:

a) is subject to return to the plaintiff in the amount of 50% of the paid amount;

b) is subject to return to the plaintiff in full;

c) is not subject to return to the plaintiff;

d) fully reimbursed to the plaintiff at the expense of the defendant.

Tasks

3.5.1. In a court of general jurisdiction, a statement of claim of a property nature is considered. The price of the claim is set at 2,350,000 rubles. The plaintiffs are two individuals, one of whom is a disabled person of the II group.

Calculate the amount of the state fee to be paid by each claimant. Justify the answer.

3.5.2. An individual applied for the issuance of a work permit to a foreign citizen and to a state notary office for certification of powers of attorney for the right to use a car for his wife and daughter. Calculate the amount of the state fee to be paid by the plaintiff. What is the due date. Justify the answer.

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

And in modern conditions, the collection of state fees is regulated by Chapter 25.3 of the Tax Code of Russia and is defined as the fee collected from organizations and individuals when contacting government bodies, local government bodies, other bodies and (or) officials who are authorized in accordance with legislative acts Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local self-government bodies, for the commission of legally significant actions against these persons provided for by the Tax Code, with the exception of actions performed by consular offices of the Russian Federation. In this case, the issuance of documents (their duplicates) is equated to legally significant actions, and the issuance of copies of documents is not recognized as such.

The state duty is included in the Russian tax system therefore it can be considered a type of tax payment. The similarity with taxes lies in the obligation to pay to the budget, in the extension to it of the general conditions of establishment, implying the determination of the payer and all six elements of taxation listed in Art. 17 of the Tax Code. The difference between the state duty and taxes is in its targeted nature and compensated ™.

Being a federal tax, the state duty is obligatory for payment throughout the territory of Russia. Fee amounts under Articles 50, 56, 61,611 and 612 Budget Code, are credited at the 100% standard in income, and.

Payers of state fees

Payers of the state duty are recognized organizations, including foreign ones, and individuals(citizens of Russia, Foreign citizens and stateless persons) if they:

apply for the commission of legally significant actions provided for in Chapter 25.3 of the Tax Code;
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 exempted from paying state fees.

If several payers who do not have the right to benefits apply for a legally significant action at the same time, the state duty is paid by the payers in equal shares. If, among the persons who simultaneously applied for the commission of a legally significant action, there are persons exempted from paying the state duty, the amount of the latter decreases in proportion to the number of persons exempted from paying it. The rest of the amount of the state fee is paid by persons who are not exempted from paying it.

The object of the state duty is the services of state bodies, local self-government bodies, other authorized bodies and officials. The Tax Code establishes a closed list of objects for collection of duties, consisting of 230 types of legally significant actions, which can be combined into four groups (Table 20).

Characteristics of state duties. Table 20

Type of duty	Object of taxation
Judicial	Requests, motions and complaints submitted to the Constitutional Court (5 types, art. 33323) Claims and other statements and complaints filed with arbitration courts (13 types, art. 33321) Claims and other statements and complaints filed with courts of general jurisdiction and justices of the peace (14 types, art. 33319)
Notarial	Notarial acts (26 types, art. 33324)
Registration	State registration of acts of civil status (7 types, art. 33326) State registration of a computer program, database and topology of an integrated microcircuit (7 types, art. 33330) State registration of legal entities, individual entrepreneurs and other state registration (126 types, art. 33333)
Administrative	Issuance of documents related to the acquisition (withdrawal from) citizenship, entry (exit) from Russia (26 types, art. 33328) Implementation of federal assay supervision (6 types, art. 33331)

From December 29, 2010, the fee is not charged in case of changes in the issued document aimed at correcting errors made by the body or official that issued the document, when he performs a legally significant action.

Tax base the state fee is either the service itself for the commission of a legally significant action, or the price of the claim.

Taxable period, defined by Art. 55, in relation to the state duty, as a rule, is absent, which is explained by the terms for its payment established by the Code.

Timing the payment of a fee presupposes, as a rule, its payment in a preliminary order, that is, before the commission of a legally significant action. However, there are two exceptions to this rule, when the duty is collected in a subsequent order and when we can talk about the tax period, namely:

within ten days from the date of entry into force of the court decision, if organizations and individuals act as defendants in the courts and the court decision is not made in their favor, and the plaintiff is exempted from paying the state duty;
not later than March 31 of the year following the year of registration of the vessel in the Russian International Register of Ships or the last year in which such confirmation was carried out, in case of applying for an annual confirmation of the registration of the vessel. The Tax Code establishes individual sizes (rates) of state fees, depending on the bodies that legally commit meaningful action, as well as the nature of transactions or issued documents. Established both specific (fixed) and ad valorem, as well as mixed tax rates. Specific (fixed) rates set in rubles prevail. Among ad valorem, which make up mixed rates, there are both proportional and progressive rates.

The proportional duty on documents of a property nature can be differentiated depending on the degree of kinship. In a progressive state duty, the rate increases as the tax base increases (the amount in claims of a property nature, forming a complex progression).

The proportional (progressive) state fee may be additionally limited by the minimum and maximum limits. Sometimes the size of the state duty additionally takes into account the unit of volume (page-by-page certification of documents). Since the object of the state duty is 230 types of legally significant actions, we will give only some examples of the rates of the state duty.

Tax incentives for the payment of state fees

On the payment of the state duty to the budget, Chapter 25.3 of the Tax Code establishes about 90 benefits, which are set out in Articles 333.35 - 333.39 and which are classified both in the context of legally significant actions performed, and depending on the category of payers and the forms of actions performed. At the same time, the authorities of the constituent entities of the Federation and municipalities have not been given the right to establish additional benefits.

Benefits can be: conditional (living together with the testator on the day of death) and unconditional; partial (50% for disabled persons of the 1st and 2nd groups for notarial acts) and full.

State bodies and organizations fully financed from the budget, cultural institutions are exempted from paying the state duty. The following categories of individuals are exempt from paying all types of state fees: Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory; participants and invalids of the Great Patriotic War.

Benefits are also established depending on the forms of actions performed. In particular, plaintiffs are exempted from payment of fees in cases considered in courts of general jurisdiction and justices of the peace. wages(pay) and other claims arising from labor relations, as well as claims for the recovery of benefits; public organizations of people with disabilities acting as plaintiffs and defendants; plaintiffs - invalids of I and II groups.

Due to their large number, a full description of all benefits is not possible within the framework of study guide, therefore, if necessary, you should refer to the above-mentioned articles 333.35 - 333.39 of the Tax Code.

The state fee is paid at the place of the legally significant action in cash or cashless form... The non-cash form of payment is confirmed by a payment order with a note of the bank or the relevant territorial body of the Federal Treasury (another body that opens and maintains accounts), including those that make settlements in electronic form, about its execution. The cash form of payment of the state duty 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 by the cash office of the authority to which the payment was made.

Article 333.40 of the Tax Code provides for the grounds and procedure for the return or offset of the paid state duty. In particular, the paid fee must be returned to the payer in part or in full in the event of:

payment of state fees in a larger amount than provided for by Chapter 25.3 of the Tax Code;
return of an application, complaint or other appeal or refusal to accept them by the courts or refusal to perform notarial actions by authorized bodies and (or) officials. If the state duty has not been returned, its amount shall be counted towards the payment of the state duty upon the repeated filing of a claim, if the three-year period from the date of the previous decision has not expired and the initial document on the payment of the state duty has been attached to the repeated claim;
termination of proceedings on the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.

When an amicable agreement is concluded before the arbitration court makes a decision, 50% of the amount of the state duty paid by him is subject to return to the plaintiff. This provision does not apply if an amicable agreement is concluded in the process of executing a judicial act of an arbitration court.

The Tax Code also provides for individual cases when the paid state duty is not returned to the payer. In particular, the paid state duty is not refundable if the defendant voluntarily satisfies the plaintiff's claims after the latter applies to the arbitration court and makes a ruling on the acceptance of the statement of claim for proceedings, as well as when the amicable agreement is approved by the court of general jurisdiction.

The state duty paid for the state registration of marriage, divorce, change of name, making corrections and changes in the civil status records is not refundable, if the state registration of the corresponding civil status act was not subsequently made or corrections were not made and changes in the civil registration records.

The state duty paid for the state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with it, in case of refusal in state registration, is not refundable. In case of termination of the state registration of the right, restriction (encumbrance) of the right to real estate, transactions with it on the basis of the relevant statements of the parties to the contract, half of the paid state duty is returned. The return of the overpaid or collected amount of the state duty is made at the request of the payer, which is submitted to the body (official) authorized to perform legally significant actions for which the state duty has been paid (collected). If the state duty is refundable in full, original payment documents are attached to the application, if it is partially refundable - copies of payment documents.

The decision to return the overpaid (collected) amount of the state duty to the payer shall be made by the body (official) performing the actions for which the state duty has been paid (collected).

The refund of the overpaid (collected) amount of the state duty is carried out by the body of the Federal Treasury.

An application for the return of the excessively paid (collected) amount of the state duty in cases considered in courts, as well as by justices of the peace, is submitted by the payer to the tax authority at the location of the court in which the case was considered. An application for the return of the overpaid (collected) amount of the state fee may be submitted within three years from the date of payment of the specified amount. The overpaid (collected) amount of the state fee is refunded within one month from the date of submission said statement about return.

The payer of the state duty also has the right to offset the overpaid (collected) amount of the state duty against the amount of the state duty payable for performing a similar action. The offset is made at the request of the payer presented to the authorized body (official), to which (to which) he applied for a legally significant action. An application for offsetting the amount of the overpaid (collected) state duty may be filed within three years from the date of the relevant court decision on the return of the state duty from the budget or from the date of payment of this amount to the budget.

The refund or offset of overpaid (collected) amounts of the state duty is made in the manner prescribed by Chapter 12 of the Tax Code.

According to Tax Code, the payer of the state duty is granted the right to receive a deferral or payment by installments at the request of an interested person within the time period established by paragraph 1 of Article 64 of the Code. At the same time, interest is not charged on the amount of the state duty in respect of which a deferral or installment plan was granted during the entire period for which the deferral or installment plan was granted.

The tax authorities check the correctness of the calculation and payment of the state duty at state notary offices, civil registry offices and other bodies, organizations that carry out actions in relation to taxpayers, for the implementation of which a state duty is levied. At the same time, all these bodies and organizations are obliged, in accordance with the procedure established by the Ministry of Finance of the Russian Federation, to submit to the tax authorities information on legally significant actions committed by them.

The state duty is a fee collected when contacting state bodies, local authorities, 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 authorities, for committing in relation to these persons legally significant actions.

Payers of state fees 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 commission 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 decision of the court is not in their favor and the plaintiff is exempted from paying the state duty.

35. Invoices for VAT calculations

An invoice is a document serving as the basis for the acceptance by the buyer of the goods (works, services) presented by the seller, property rights (including a commission agent, an agent who sell goods (works, services), property rights on their own behalf) amounts of tax deductible in the manner provided for in Chapter 21 of the Tax Code of the Russian Federation.

Invoices are not issued:

1) banks, insurance organizations and non-state pension funds for transactions 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 trade, public catering, performance of work (provision of services) for the population for cash

3) organizations and entrepreneurs who apply special tax regimes in the form of unified agricultural tax, simplified taxation system, UTII, since they are not VAT taxpayers

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

38. Excise taxes. Main types of excisable goods

According to Ch. 22 of the Tax Code of the Russian Federation, the following are recognized as taxpayers of excise duty:

1) organizations;

2) individual entrepreneurs;

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

Excise taxes - a type of consumption taxes

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 cognac alcohol;

alcoholic beverages;

tobacco products;

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

automobile gasoline;

diesel fuel;

straight-run gasoline;

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

37. Types of state fees, principles of collection

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

Judicial

Registration

Administrative

The procedure and terms for payment of the state fee is 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 the personality of the payer.

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

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 means a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for the payment of fees by state bodies, local authorities, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

As can be seen from the definition, a levy differs significantly from a tax. When collecting fees, there is no essential sign of tax - gratuitousness. A fee is a payment for certain government services to the payer. So, having paid the fee for issuing a passport, a citizen receives his own passport, and when the fee for state registration of a legal entity is paid, it will be the paying company that will be registered. Therefore, in the methodology for calculating and paying fees, there are no such mandatory elements for taxation as the object of the tax, the tax base, taxable period. Most duties are not set certain terms 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 in nature, there is no need to pay fees tax control... If the payer does not pay, then he will not receive the corresponding service. Therefore, the payer of the levies does not file tax returns for the levies paid.

National tax- this is a fee collected from payers when they apply to authorized state bodies, local self-government bodies, other bodies or officials for committing legally significant actions against these persons, with the exception of actions performed by consular offices of the Russian Federation. The procedure for calculating and collecting state fees 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 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 made not in their favor and the plaintiff, accordingly, was exempted from paying the state fee.

Payers must pay a 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 to justices of the peace - before submitting 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 committing other legally significant actions.

State duty is not paid by the payer

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

When levying a state duty, 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 duty can be returned to the payer in part or in full in the following cases:

1) payment of the 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 actions 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.

The paid state duty is not refundable if the defendant voluntarily satisfies the plaintiff's claims after the latter applies to the arbitration court and makes a ruling on the acceptance of the statement of claim for proceedings, as well as when the amicable agreement is approved by the court of general jurisdiction;

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

Upon payment of the state fee, at the request of an interested person, a deferral or an installment plan may be granted. At the same time, interest is not charged on the amount of the state duty in respect of which a deferral or installment plan was granted during the entire period for which it was provided.

The state duty is paid at the place of the legally significant action 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 note of the bank or the corresponding territorial body of the Federal Treasury (another body that opens and maintains accounts), including one that makes settlements in electronic form, on its execution.

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 by the cash office of the body to which the payment was made.

The fact of payment of the state duty by the payer is also confirmed using the information on the payment of the state duty contained in the State information system on state and municipal payments provided for Federal law dated 27.07.2010 No. 210-FZ "On the organization of the provision of state and municipal services."

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

Control questions

1. What is the difference between collection and tax?
2. In what cases are organizations and individuals recognized as payers of state fees?
3. For what legally significant actions is the state duty charged?
4. Are all mandatory elements of taxation set in the state fee?
5. Should the payers of the state duty - individuals, submit a tax return?
6. Is it possible to get state duty benefits?
7. In what cases can the payer claim a refund of the state duty?
8. Is it possible to offset it when paying the state duty?
9. Is there a possibility of postponing it when paying the state duty?
10. Is interest accrued when the state fee is paid in installments?

Topic 3. Taxes attributable to the costs of production and sale of products (works, services)

3.7. Duties and charges attributable to the costs of production and sales of products

3.7.1. National tax

National tax represents the sums of money collected by specially authorized institutions for the commission of actions in the interests of enterprises, organizations and citizens and the issuance of documents of legal significance.

A type of state duty is stamp tax (collection). Stamp tax- this is a tax on documents processing various kinds of business transactions, registration of a company or an increase in its share capital, etc. Payment of stamp tax is confirmed either by a stamp on the established amount, or by imposing a stamp on the tax payment mark on the document.

Depending on the nature of the document, fixed (fixed) tax rates or proportional ones (as a percentage of the amount of the transaction or operation drawn up by the document) may be applied.

Stamp duty in 1917-1919 it was levied according to slightly amended pre-revolutionary legislation. In 1920, due to the naturalization of the economy, it was canceled. It was reintroduced in 1922. In accordance with the charter of the collection, it was imposed on written applications of individuals and enterprises to government agencies and written responses of the latter, documents and papers drawn up under civil law transactions. The amount of the fee was determined according to a special table in fixed or proportional rates. The levy was paid with official marks (special forms for drawing up commercial or financial documents) or in cash. Due to the tax reform of 1930, the fee was canceled and replaced unified state fee... The duty payers were divided into three categories. Depending on the category of payers, the amount and procedure for paying the fee were established. The highest rates were introduced for the unworked population. The duty was paid in cash, standard stamps or a mixed method. In 1942, the unified state tax was replaced by the state tax. The practice of collecting fees has been repeatedly adjusted. Let's consider the main provisions of the collection of state duties in accordance with the current tax legislation.

Taxpayers state fees are enterprises (organizations) and individuals applying for the commission of legally significant actions or the issuance of documents:

Courts of general jurisdiction;

Arbitration courts;

To the Constitutional Court of the Russian Federation;

To notaries of state notary offices or authorized officials of executive authorities, local governments or consular institutions of the Russian Federation;

To the bodies of registration of acts of civil status.

Types of actions and documents for the performance or issuance of which a state fee is charged.

The state fee is paid:

1) for filing claims or other statements or complaints to courts of general jurisdiction, arbitration courts or the Constitutional Court of the Russian Federation;

2) for the commission of notarial acts by notaries of state notary offices or authorized officials of executive authorities, local government bodies and consular institutions of the Russian Federation;

3) for state registration of acts of civil status and other legally significant actions performed by the bodies of registration of acts of civil status;

4) for the issuance of documents by courts, institutions and bodies;

5) for consideration and issuance of documents related to the acquisition of Russian citizenship or renunciation of Russian citizenship;

6) for patenting an invention, utility model, industrial design, for registering a trademark, service mark, appellation of origin of goods, granting the right to use an appellation of origin;

7) for state registration of enterprises, entrepreneurs, public associations, funds mass media, as well as for the commission of other legally significant actions.

The state duty is paid in rubles in cash or by bank transfer. The fact of payment of the state duty by the taxpayer is confirmed by a receipt in the established form issued by the bank, and in a non-cash manner it can be confirmed by a copy of the payment order with a mark of execution.

Enrollment address... State fee in cases considered by courts of general jurisdiction, arbitration courts or the Constitutional Court of the Russian Federation, as well as for state registration of enterprises, entrepreneurs, public associations, the media, for patenting inventions, utility models, industrial designs, for registering trademarks, service marks, appellations of origin of goods, granting the right to use the name of goods paid to the federal budget... In other cases, the state fee is paid in income local budget at the location of the bank that accepted the payment.

Betting state duties are set as a percentage of the amount specified in the document (proportional or progressive state duty), as well as as a percentage of the base rate or multiples of the base rate.

The size of the state fee may depend on who pays it: legal entities or individuals, heirs of a certain category, etc.

Payment procedure the state duty is characterized by the method and time of payment, as well as the procedure for the return of the duty. The state duty is paid by paying the appropriate amount to a banking institution, which issues a receipt for payment of the established form.