State tax duty: Federal Tax Service details, receipt, payment in 2022


Who pays if there are several payers?

If there are several state duty payers, then there are different opinions about who should pay it and how. First, let's turn to the law, namely, paragraph. 2 hours 2 tbsp. 333.18 Tax Code of the Russian Federation:

“If several payers who are not entitled to the benefits established by this chapter simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares.”

Letter of the Ministry of Finance of the Russian Federation dated 08.08.13 No. 03-05-06-03/32177 confirms this position of the Tax Code of the Russian Federation, giving rise to the curious case of an attempt to pay the amount of 4,000 rubles, 1/3 for each applicant.

After this, a practice developed, at least in Moscow - even if there are several applicants, it is enough for one of them to pay the state fee. The main thing is that he is indicated on the receipt as the payer.

Details for paying the state fee for an extract from the Unified State Register of Legal Entities 2022

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

State duty for an extract from the Unified State Register of Legal Entities 2022 Amount of fee for providing information: Service How much to pay When ordering a non-urgent extract of information from another organization (third-party legal entity) 200 rubles In case of urgent execution of a document 400 rubles Details for paying a fee for providing information can be obtained from the Federal Tax Service. When ordering several copies of an extract, the fee is paid for each unit separately. State duty for extract from the Unified State Register in 2022 payment order However, the inspection did not return the money within the prescribed period, and the company decided to appeal to the Arbitration Court of the city.

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Payment details

Details for paying state tax duties can be found on the Federal Tax Service website. Better yet, use a special service to generate a payment document. Since the Federal Tax Service website automatically displays its data for each region, it will be quite difficult to make a mistake when filling it out.

The “universal” requisite for the entire country is the budget classification code (BCC), although sometimes, for some regions, they may differ.

The details of the payer must be indicated - not the one who goes to Sberbank and deposits money, but the applicant (one of the applicants) for the provision of a public service. His full name, registration (stay) address, and Taxpayer Identification Number (if available) must be indicated.

Details for paying the state fee for an extract from the Unified State Register 2022 for legal entities

SmolninskoeTransfer OKTMO 40911000 to OKATO Clear form Print receipt Register and get the opportunity to save forms (for auto-filling) of the receipts you created. After registering and saving the form, a list of your saved forms will appear in this place. Notice Payee: INN: KPP: Recipient's bank: account: BIC: corr/s: KBK: OKTMOOOKATO: Abbreviated name of the authority: Payer: Full name: Address: INN: Name of payment: Amount: Payer: (signature) Cashier On this page You can fill out and print the Receipt and payment details State duty for an extract from the Unified State Register of Legal Entities to the Federal Tax Service No. 11 for St. Petersburg Fee for providing information contained in the unified state register of taxpayers Municipalities of the city of St. Petersburg (city of federal significance) Smolninskoye using the one proposed above forms.

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Receipt for payment of state duty (form) Let us give an example of a receipt for payment of state duty for registration of changes made to the constituent documents of a legal entity when applying through the MFC. Such a receipt can be generated on the Federal Tax Service website in the “Payment of state duty” section.

Sample receipt of state duty

Below is a sample receipt for paying the state fee for registering an LLC:

A receipt for payment of the state fee, original or copy, must be provided when applying for the state fee. service. However, according to Order of the Ministry of Finance of the Russian Federation No. 139 of 2013, if there is no document confirming the payment of the state tax duty, then this is not a basis for refusing to provide state services. services.

Details for Paying the State Duty for Extract from the Unified State Register of Legal Entities 2022 Moscow

Now you also don’t need to look for a state duty form and a sample of filling out the state duty to fill out yourself.
The Payment of state duty service allows you to generate a receipt for the state duty automatically; all you have to do is print it and pay for it. From this article you will learn how to generate and print a receipt for paying the state duty yourself in the shortest possible time, how and where to pay the state duty, including via the Internet, as well as the list and amount of state duty payments to the Federal Tax Service.

Where to pay, payment options

There are several ways to pay the state fee.

  1. Directly at any bank. When paying a state fee, no commission is charged (but not in all cases, so it’s better to check).
  2. Through a payment terminal of any bank. There may be a commission here.
  3. Through the mobile application of any bank. True, in the Sberbank application there is no special option for state tax duties, but you can enter the details and pay:
  4. You can pay the state duty through the Federal Tax Service website. Moreover, this service will allow you not only to pay online, but also to simply generate a payment document and print it in order to pay later in another way. At the same time, the problem with finding details is solved.
  5. If a government service is provided to an organization (ordering an extract from the Unified State Register of Legal Entities, for example), then the state duty can be paid from its current account.
  6. There are various payment systems (Qiwi, Elexnet, etc.), through the terminals of which you can also pay state tax duties. There will also most likely be a commission.

CHANGE FROM 01/01/2021 DETAILS FOR PAYMENT OF STATE DUTIES

When funds are written off from your bank account to pay taxes and fees for other individuals, their obligation will not be considered fulfilled. Payment of state fees via the Internet Service Payment of state fees also allows you to use the non-cash electronic payment service. From March 11, 2014 Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n came into force, from which it follows that failure to provide a document on payment of state duty is not grounds for refusal of registration; the tax authority can request it in the information system on state and municipal payments independently. Indicate the name of the organization (full or short), location address, INN, KPP, OGRN;

From this article you will learn how to generate and print a receipt for paying the state duty yourself in the shortest possible time, how and where to pay the state duty, including via the Internet, as well as the list and amount of state duty payments to the Federal Tax Service. State Duty Inspectorate of the Federal Tax Service To generate and print a receipt for payment of the state duty, just use the Inspectorate of the Federal Tax Service Service Payment of State Duty.

For enterprises registered outside the capital, the rule applies: the details for paying the state fee for the Unified State Register of Legal Entities are indicated exactly by the Federal Tax Service inspectorate to which the request was submitted. To pay for the government service of receiving an extract, you need to know information about the recipient, his INN/KPP, INN, OKTMO, bank branch for transferring funds, BIC, account number, indicate the name of the payment and the budget classification code. Before making a payment, you must clarify the details of payment of the state fee for an extract from the Unified State Register of Legal Entities . This is not difficult to do, since this information is published on the official website of the Federal Tax Service of the Russian Federation. The algorithm of actions is simple: on the specified website they find the subject of interest (territory, region, republic), and then - a list of tax inspectorates with details and contact information for each of them.

By force of habit, we call any fee in favor of the state a state duty. However, according to the above Resolution No. 462, for issuing an extract from the Unified State Register of Legal Entities, not a fee, but a fee is charged. The state duty is fixed exclusively in Chapter 25.3 of the Tax Code of the Russian Federation, and the fee for issuing extracts from the Unified State Register of Legal Entities is not given in this chapter. For simplicity, in this article we equate these concepts.

Details and cost of the state duty for the Unified State Register of Legal Entities in 2022. The unified registers of individual entrepreneurs and legal entities are state information resources that serve to systematize business entities and, if necessary, obtain comprehensive information about them. The registers reflect changes that have occurred to legal entities and individual entrepreneurs in the course of their activities. Changes may be associated with the reorganization and liquidation of a legal entity.

You can obtain this extract from any of the departments of Rosreestr, which has the authority to accept documents: individuals in the city of Moscow or any other locality in the Moscow region can do this at the MFC; legal entities can use the offices of Rosreestr and cadastral chambers.

Moscow BIC: 044525000 KBK: 18211301020216000130 OKATO: 46218501000 Payment of state duty for urgent extracts from the Unified State Register of Legal Entities IFTS No. 46 for Moscow Payment according to KBK: Fee for providing information and documents contained in the Unified State Register of Legal Entities and in the Unified State Register individual entrepreneurs (federal state bodies, Bank of Russia, management bodies of state extra-budgetary funds of the Russian Federation) Moscow region → Districts of the Moscow region → Istra → Cities of district subordination of the Istra district → IstraTransfer OKATO 46218501000 to OKTMO Clear form Print receipt Register and get the opportunity to save forms (for auto-filling them ) receipts you created. After registering and saving the form, a list of forms you have saved will appear in this place.

Recipient of the payment: UFK for the Moscow region INN: 5018038798 KPP: 501501001 Account number: 40101810600000010102 in the bank: branch No. 1 of the Central Bank of the Russian Federation for the Central Federal District of Moscow BIC: 044583001 KBK: 18211301020216000 130 OKTMO: 46734000 State duty for an extract from the Unified State Register of Legal Entities MRI Federal Tax Service of Russia No. 2 for the Moscow region Payment for: Fee for providing information and documents contained in the Unified State Register of Legal Entities and in the Unified State Register of Individual Entrepreneurs (federal government bodies, Bank of Russia, management bodies of state extra-budgetary funds of the Russian Federation) Municipalities of the Moscow Region → Urban districts of the Moscow region → City of Korolev Register and get the opportunity to save forms (for auto-filling) of receipts created by you. After registering and saving the form, a list of your saved forms will appear in this place.

Refund of state duty

In this case with the Federal Tax Service, it is possible to return the paid state duty only in two cases. This is when you pay a larger amount than necessary, as well as if you change your mind about applying for the service (Part 1 of Article 333.40 of the Tax Code of the Russian Federation).

Refunds are made on the basis of an application through the Federal Treasury. Be prepared, they will get to the bottom of every comma.

From October 1, 2022, it is possible to re-use the state fee one-time if the initial registration of a company is refused, if the reason for the refusal was incorrect completion or failure to submit documents.

Mandatory payment

Types of state fees are divided depending on the type of claim.

In addition to statements of claim, the state fee also pays for intermediate procedural actions during the consideration of the case.

In accordance with the Code of Civil Procedure of the Russian Federation and the Tax Code of the Russian Federation, payment of state duty is a mandatory condition when applying to the judicial authorities. Exceptions to this rule are the category of claims and plaintiffs who are legally exempt from paying state fees. All these categories will be given below.

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