The law determines the situation when it is possible to return paid state fee. Such cases and the procedure for return are defined in Article 3333.40 of the Tax Code of the Russian Federation.
This is possible in case of overpayment, returnApplication, or in the event that there was a refusal of the payer of the duty from the commission of a legal action, the court's refusal to consider the application, the complaint, the termination of the proceedings. If the claimant refused the claim, the decision in favor of the respondent is not accepted, the proceedings on the case are terminated.
In this case, the respondent does not pay a fee to the budget.
Apply for an overpaid refundState duty in the body, which must perform legal actions (does not apply to relations when dealing with cases by courts, arbitration courts, magistrates). Specify the requisites where you want to return.
Apply to the tax authority to return the state duty.
Attach to the application the original documents on the payment of the state duty (payment orders, receipts), when you return part of the state duty, attach copies of documents on payment.
Attach a certificate from the court for the refund of the state duty or judicial act (determination of the decision), which indicates the need for a return.
Based on the received application, the authorized body makes a decision to return the amount of the state duty, which will notify the payer.
Within one month from the date of application and the necessary documents, the state duty is returned to the payer.