The size of the state fee and benefits on it
The size depends on the nature of the paid services and their value for the state, as well as on the degree of disciplining effect on payers. They are solid, proportional and mixed. With the increase in the base of taxation, the fee is reduced.
The sizes can be differentiated depending on who is the payer of the state fee. With the same nature of paid services, a state fee is levied on individuals compared to organizations of a lower size. For example, when filing a non-property claim, the amount of the state fee for individuals is set at 20 times lower than for organizations (the state fee for individuals is 200 rubles, and for organizations - 4000 rubles); but cases considered by the Constitutional Court of the United States, when sending a complaint by organizations, the amount of state duty is 15 times higher than for individuals, and is 4,500 rubles, while an individual is obliged to pay 300 rubles in sending a complaint.
The tax legislation provides for a wide range of services and payers who are exempt from payment of state duty. According to the nature of the grant, there are two groups of benefits, exemption from payment of the state fee and deferment (installment) of payment (see Figure 12.1).
Fig. 12.1. Benefits on state duty
In exemption from payment of state duty, two types are distinguished: depending on the categories of payers and on the type of legally significant actions for which a state fee is levied.
For the categories of payers, there are three groups of benefits:
1) for federal bodies of state and executive power and local self-government bodies, government agencies of state extra-budgetary funds of the United States, state institutions, tax authorities, state and municipal museums, archives, libraries in cases specified in tax legislation for the US Central Bank (when applying for the performance of legally significant actions established by this chapter in connection with the performance of the functions assigned to it by the legislation of the Russian Federation), etc .;
2) for socially protected citizens: Heroes of the Soviet Union, Heroes of the Russian Federation and full cavaliers, the Order of Glory, participants and invalids of the Great Patriotic War, disabled I and II groups, poor citizens;
3) for other categories of citizens: for example, cohabiting heirs, relatives in relation to immovable property.
Depending on the type of legally significant actions for which a state fee is levied, the following five types of benefits can be distinguished:
- when applying to the courts of general jurisdiction, as well as to the judges of the peace;
- when applying to arbitration courts;
- when applying for notarial acts;
- with the state registration of acts of civil status;
- when performing other legally significant actions.
The second form of benefits provided for in tax legislation is the possibility of deferring or deferring payment of state duty. It is provided at the request of the person concerned for a period not exceeding six months. At the same time, the amount of the state fee for which deferral or installment is granted is not accrued for the entire period for which deferral or installments are granted.
Procedure and terms of payment of state duty
The state duty is paid in rubles in cash or by cashless form through the institutions of the credit and banking sector. As a rule, in cash, the state fee is paid for the performance of those actions when for them the legislative acts of the USA provide for a mandatory notarial form. A notary collects a fee according to the tariffs corresponding to the size of the state fee, which is recorded in the registers to register notarial acts, notarial certificates and attestations on transactions and documents to be certified. At the same time, the amount of the state fee is calculated by a notary on the basis of the current legislation.
The fact of paying a state fee by a 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 those who make calculations in electronic form, about its execution. >
The fact of payment of a state fee by a 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 the official or the cash department of the body to which payment was made.
The fact of payment of the state duty by the payer is also confirmed with the use of information on payment of the state duty contained in the State Information System on state and municipal payments provided for by Federal Law No. 210-FZ of July 27, 2010 on the organization of granting state and municipal services & quot;.
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 payment by the payer of the state fee is not required.
In the event that several payers who do not have the right to benefits have applied for a legally significant act at the same time, the state fee is paid by the payers in equal shares. If, among persons who applied for a legally significant act, one or more persons are exempted from payment of the state fee, the amount of the state fee is reduced in proportion to the number of persons released from paying it, and the remaining part of the state duty is paid by those who are not exempted from paying state duties. Features of payment of the state fee depending on the type of legally significant actions performed, category of payers or from other circumstances are established by the relevant provisions of the tax law.
The payers pay the state fee, unless otherwise established by the tax legislation, in the following terms :
- when applying to the Constitutional Court of the United States, courts of general jurisdiction, arbitration courts or to magistrates - before filing a request, petition, application, statement of claim, complaint (including appeal, supervisory or cassation);
- the defendants in the courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the judgment was not taken in their favor and the plaintiff is exempted from payment of the state fee - within ten days from the date of entry into legal force of the judicial solutions;
- when applying for notarial acts - before performing notarial acts;
- when applying for the issuance of documents (their duplicates) - before issuing documents (copies thereof, duplicates);
- when applying for an apostille - before the apostille is placed;
- when applying for other legally significant actions - before submitting applications and (or) other documents for the commission of such actions or before filing the relevant documents established by law.
To legalize a document received in the territory of another state, it needs legalization. For example, in order to send a document issued in the United States abroad, it must be legalized. The essence of legalization is to confirm the authority, authenticity of the signature, and in some cases - the seal or stamp of the official who issued the document. There are two types of legalization: the imposition of the stamp Apostille & quot; and consular legalization. Stamp the & quot; Apostille & quot; Applicable in cases where the country to which the document is intended (the country of destination) is a party to the Hague Convention of 1961 and is administered by the US Department of Justice. In all other cases, the document must undergo the procedure of consular legalization in the US Department of Justice, the US Department of Foreign Affairs and the consulate of the country of destination.
The tasks to ensure compliance with the provisions of the tax legislation are assigned to the tax authorities, which perform the following functions: implementation of the return (offset) of the state fee paid for all legally significant actions (Article 333.40 of the Tax Code); granting of deferrals (installments) for payment of state duty when applying to courts (Article 333.41 of the Tax Code).
The state fee is a federal fee levied from organizations and individuals for committing against them legally significant actions by state bodies, local governments, other authorized bodies and relevant officials. The size of the state fee is established by federal legislation, they depend on the nature of paid services, the category of payers. As a rule, individuals pay a state fee in a smaller amount than an organization, and with an increase in the base of taxation, the fee is reduced. The state provides for all kinds of exemption from payment of state duty - depending on the category of payers, on the type of legal significant actions performed, on other circumstances.
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