Grounds and procedure for refund or offset of state duty


In what situations can a duty be refunded?

When a court order is canceled, the legislative acts of the Russian Federation do not provide for the opportunity for the applicant to return the funds paid towards the state fee.

Here is a list of the main points when a refund of state duty is possible when a court order is canceled:

  • the court returned the application to the claimant;
  • The judge did not accept the claimant's appeal.

After a person has received a court order, he has the right to file an objection regarding how its essence is being carried out. The claimant has the right to go to court again with his question, only in legal proceedings. This does not mean that a citizen must pay twice to resolve the same issue; the funds paid can be counted towards the next appeal.

State tax

This is possible in the following situations:

  • a refund of the paid state fee did not occur;
  • no more than 3 years have passed since the payment and decision was made;
  • The subsequent claim is accompanied by a document confirming payment of the previous one.


Refund of the fee in case of cancellation of the court order

The applicant for the return of the paid tax fee can be an ordinary citizen, an individual entrepreneur or a legal entity. A standard receipt or payment order is used as confirmation of payment. If there are several payers, each contributes a certain share. In some cases established by law, citizens are exempt from paying fees.

How is the state fee paid to the court in 2019?

When filing claims containing property and non-property claims (for example, to recover the amount of damage and compensation for moral damage), a state fee is paid to the court for each individual claim. State duty calculator 2021 will help for every requirement.

When filing claims in court for the division of property, for the allocation of a share, for recognition of the right to a share in the property, the amount of the state duty depends on whether the court has previously considered demands for recognition of the right of ownership of this property. If considered, the state duty for citizens will be 300 rubles, for organizations 6,000 rubles.

If the plaintiff has increased the size of the claim, he must pay an additional state fee.

In case of simultaneous divorce and division of property, the state duty will be 600 rubles. plus the amount of the state duty from the price of the property claimed by the plaintiff.

The court has the right to exempt the plaintiff from paying the state duty, reduce its amount, grant a deferment or installment plan for payment (if there is a corresponding application), taking into account the financial situation of the applicant.

Read more: Accounting certificate on the availability of fixed assets

If the court order is canceled, what happens to the state duty?

Refund of state duty

As already mentioned, the fee is not refundable when the order is canceled. The legislation establishes situations when return is possible, but the one in question is not among them. You can see the list above. In other cases, the paid funds remain in the state account.

Note! However, if the person who paid the state tax fee plans to go to court again, the amount paid can be offset against a new appeal in the same case. This is due to the fact that the person, in fact, has already paid for the consideration of this case, and he is not obliged to do so again.

Payment receipt must be included for credit. It is used as confirmation of the deposit of funds by a certain person. Offset is possible if no more than 3 years have passed since the last payment and decision, otherwise the application will not be considered.

Where to apply for a refund of paid tax

Cancellation of a court order

According to the current legislation, the reverse charge of the fee to the payer from the arbitration court is carried out at the tax office, which is located at the address of the location of the judicial authority. It is necessary to draw up and submit an application indicating a request to credit back the state duty on certain grounds. You must attach a certificate from the court or a copy of the court ruling, otherwise a refusal is possible.

Note! You must provide the details where the funds should be returned, otherwise the application will be returned due to insufficient data.

If the procedure is carried out due to the return of the claim by the arbitration court, the original payment order must be attached to the application or a copy certified by the bank will be required. Without these documents the process is impossible.


When refund of state duty is impossible

When to contact

As for the deadline for filing an application, it has already been said that there are 3 years from the date of the last payment of the fee. During this period, the payer has no legal grounds to contact the tax office for the purpose of refunding the paid state tax. After it expires, you can sometimes get some of the money back.

Application for a court order

Once the tax office receives all the materials, it has a month to return the state tax to the arbitration court. The decision on the possibility of return is made within 10 days after the payer submits the application. The tax office is carefully studying the case. If there are grounds, the money will definitely go to the applicant’s account.

Note! Tax authorities always return money within the established time frame, this is due to the fact that the law provides for interest for late returns in the form of penalties.


The tax office returns funds within the established time frame

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To whom money will not be returned, reasons for refusal

The legislation contains a number of rules when it is impossible to return the paid tax. This occurs if the defendant voluntarily complied with the plaintiff’s demands after filing an application with the court. That is, reconciliation occurred, the matter was resolved.

Another case when the return of the state duty is impossible is making payment for the official conclusion or divorce of a marriage, changing your own data, adjusting civil status acts. Even if any of these actions did not occur for certain reasons, the state duty is not refunded.

Note! The exception is those situations when the tax was paid for registration or restriction of rights to real estate, but the procedure did not take place due to some circumstances. If a citizen has paid for a certain service on the state portal, and then he does not need it, the fee is also not refunded.

The legislation, the APC (Administrative Procedural Code) establish cases when the duty is returned, this is present in world practices, and not only in the Russian Federation. Funds paid may be counted toward the next appeal for the same case. In addition, there are a number of rules when, under certain circumstances, a refund is not possible.

How is the state fee paid to the court in 2019?

When filing claims containing property and non-property claims (for example, to recover the amount of damage and compensation for moral damage), a state fee is paid to the court for each individual claim. State duty calculator 2021 will help for every requirement.

When filing claims in court for the division of property, for the allocation of a share, for recognition of the right to a share in the property, the amount of the state duty depends on whether the court has previously considered demands for recognition of the right of ownership of this property. If considered, the state duty for citizens will be 300 rubles, for organizations 6,000 rubles.

If the plaintiff has increased the size of the claim, he must pay an additional state fee.

In case of simultaneous divorce and division of property, the state duty will be 600 rubles. plus the amount of the state duty from the price of the property claimed by the plaintiff.

The court has the right to exempt the plaintiff from paying the state duty, reduce its amount, grant a deferment or installment plan for payment (if there is a corresponding application), taking into account the financial situation of the applicant.

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