How is the return of state tax

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In our country there are some legal actions, the fee for which is a fixed size and is payable directly to the budget.This payment is called a state duty.Its size is set by law, the normative acts provided seemingly all cases.However, quite often there are circumstances that require the return of the state duty.

In some cases, it is returned to the payer?

There are five reasons for such an operation.Here they are:

- payment of duties to a greater amount than required;

- the refusal to accept the application and return circulation;

- the abandonment of the lawsuit without consideration or termination of the proceedings;

- the person paying the state fee, refuses to act at the execution of the decision (to appeal to the authority to which these actions and committed);

- denial of a personal passport when leaving or entering a Russian citizen.

noteworthy that this list is not a dogma, and can be supplemented.For example, the Supreme Arbitration Court of the consideration of one of the cases decided that the return of the state duty in the rejection of the claim is also eligible.Of course, under certain conditions.This will be possible if the plaintiff refuses to review their claims to a ruling by the arbitral tribunal.

Procedure

Naturally, in all cases provided for by law a certain sequence of actions and a set of documents.

So, starting with the return of the state duty should be applying.This treatment will have to submit to the authority for the actions which have been made and money.However, judicial review of the applications should be considered tax authorities supervising the area where the courts operate.

This necessarily have to comply with time limits.The law established a three-year period during which it is possible to write an application for the return of the state duty.If you miss the deadline, the money will not be able to return.The reference point is taken the date of transfer of money to the budget.

is noteworthy that on the Internet there are articles with other information.There, for example, states that the arbitration court, referring to the separate instructions can shorten the process up to a year.It should be said - this is not true.

What documents are required to return

However, one application is enough.It is to prove that this really outstanding amount was included in the treasury.As supporting material applied vouchers.If the applicant intends to return the full amount, you will need to attach originals (leaving himself up).If the return of the state duty is carried out in part - are sent a copy of the payment documents.

And finally, mandatory application is a certificate from the court.In this very important document must be submitted to the full justification of the need to return the fee.In drawing up the certificates referred to in the courts already considered in the circumstances.It is this document can be considered as the primary, and on this basis it is necessary to write a statement on the return of the state duty, and to attribute it to the tax office.

should be borne in mind that the negotiations with the courts about the help should be scrupulously, carefully registering all calls in the office.If the correspondence is conducted by mail, all items should be forwarded only with acknowledgment of receipt.Any failure is fraught with disruption of the entire procedure.

now remains to wait for the decision of the tax.The law establishes a 30-day period for consideration of materials and the transfer of money to the applicant.And the money is already in charge Federal Treasury.If an agency does not meet this deadline, we can safely claim to stand.