Article 333.21 of the Tax Code of the Russian Federation, the amount of the state duty. Tax Code of the Russian Federation State Duty to the Arbitration Court

Credit to retirees - 10.02.2021

ST 333.21 Tax Code.

1. In the cases pending The Supreme Court Russian Federation in accordance with the arbitration procedural legislation of the Russian Federation, arbitration courts, the state fee is paid in the following amounts:

1) when serving statement of claim property nature subject to assessment, at the price of the claim:

up to 100,000 rubles - 4 percent of the value of the claim, but not less than 2,000 rubles;

from 100,001 rubles to 200,000 rubles - 4,000 rubles plus 3 percent of the amount exceeding 100,000 rubles;

from 200,001 rubles to 1,000,000 rubles - 7,000 rubles plus 2 percent of the amount exceeding 200,000 rubles;

from 1,000,001 rubles to 2,000,000 rubles - 23,000 rubles plus 1 percent of the amount exceeding 1,000,000 rubles;

over 2,000,000 rubles - 33,000 rubles plus 0.5 percent of the amount exceeding 2,000,000 rubles, but not more than 200,000 rubles;

2) when filing a statement of claim on disputes arising from the conclusion, amendment or termination of contracts, as well as on disputes on recognizing transactions as invalid - 6,000 rubles;

2.1) when filing an application for challenging regulatory legal acts federal bodies executive power affecting the rights and legitimate interests of the applicant in the field of legal protection of the results of intellectual activity and means of individualization, including in the field of patent rights and rights to breeding achievements, rights to the layout of integrated circuits, rights to production secrets (know-how), rights on means of individualization legal entities, goods, works, services and enterprises, the right to use the results of intellectual activity as part of a single technology:

2.2) when filing an application for challenging acts of federal executive bodies in the field of patent rights and rights to breeding achievements, the right to the layout of integrated circuits, the right to production secrets (know-how), the right to the means of individualization of legal entities, goods, works, services and enterprises, the right to use the results of intellectual activity as part of a single technology, containing clarifications of legislation and having regulatory properties:

for individuals- 300 rubles;

for organizations - 2,000 rubles;

3) when submitting applications for the recognition of non-normative legal act invalid and recognizing decisions and actions (inaction) government agencies, bodies local government, other bodies, officials illegal:

for individuals - 300 rubles;

for organizations - 3,000 rubles;

4) when filing other claims of a non-property nature, including an application for recognition of a right, an application for an award to the performance of an obligation in kind - 6,000 rubles;

4.1) when filing an application for the issuance of a court order - 50 percent of the size state duty charged when filing a statement of claim of a property nature;

5) when filing an application for declaring the debtor insolvent (bankrupt):

for individuals - 300 rubles;

for organizations - 6,000 rubles;

6) when submitting an application for the establishment of facts of legal significance - 3,000 rubles;

7) when submitting an application to intervene in the case of third parties declaring independent claims regarding the subject of the dispute:

for disputes of a property nature, if the claim is not subject to assessment, as well as for disputes of a non-property nature - in the amount of the state fee paid when filing a statement of claim of a non-property nature;

for disputes of a property nature - in the amount of the state duty paid on the basis of the amount contested by a third party;

8) when submitting an application for extradition orders of execution for the compulsory execution of the arbitral tribunal's decision - 3,000 rubles;

9) when filing an application for securing a claim - 3,000 rubles;

10) when submitting an application for cancellation of the arbitral tribunal's decision - 3,000 rubles;

11) when submitting an application for the recognition and enforcement of a foreign court decision, a foreign arbitral award - 3,000 rubles;

12) when filing an appeal and (or) a cassation complaint against decisions and (or) decisions of an arbitration court, as well as court rulings to refuse to accept a statement of claim (statement) or an application to issue a court order, to terminate proceedings on a case, to leaving the statement of claim without consideration, in a case on challenging the decisions of the arbitral tribunal, on issuing writs of execution for compulsory execution of decisions of the arbitral tribunal, on refusal to issue writs of execution - 50 percent of the amount of state duty payable when filing a statement of claim of a non-property nature;

12.1) when filing a cassation appeal against a court order - 50 percent of the amount of the state fee payable when filing a statement of claim of a non-property nature;

12.2) when filing a supervisory complaint - in the amount of the state fee payable when filing a statement of claim of a non-property nature;

14) when submitting an application for awarding compensation for violation of the right to legal proceedings within a reasonable time or the right to execution of a judicial act within a reasonable time:

for individuals - 300 rubles;

for organizations - 6,000 rubles.

2. Provisions of this article are applied subject to the provisions of Article 333.22 of this Code.

Commentary on Art. 333.21 of the Tax Code

The commented article determines the amount, procedure and terms of payment of the state duty in cases considered in the arbitration court.

Arbitration courts are an independent system of courts. Each subject of the Russian Federation has its own arbitration court, who is authorized to consider cases in the first instance. There are also arbitration courts of appeal and cassation (there are only 10 of them in federal districts), the Supreme Arbitration Court of the Russian Federation (HAC RF) is at the head of the system of arbitration courts in the Russian Federation. Arbitration courts are called upon to consider those categories of cases that arose from economic legal relations. One of the main tasks of the arbitration court is not only the administration of justice, but also the promotion of the formation of business customs in the commercial environment.

Part 1 of the commented article establishes the size of the state fee paid when applying to arbitration courts. Clause 1 establishes the size of the state duty to be paid when applying to an arbitration court with a claim of a property nature that is subject to assessment. The amount of the state fee is set depending on the value of the claim. The cost of the claim according to Art. 103 of the Arbitration Procedure Code of the Russian Federation is established by claims:

1) on the collection of funds - based on the amount recovered;

2) on recognizing as non-enforceable an executive or other document, according to which the collection is carried out in an indisputable (acceptance-free) manner, based on the disputed amount of money;

3) on reclaiming property - based on the value of the reclaimed property;

4) on reclamation land plot- based on the value of the land plot.

The price of the claim also includes the amounts of the forfeit (fine, penalties) and interest specified in the statement of claim. The price of a claim consisting of several independent claims is determined by the sum of all claims. For statements of claim for the recognition of rights, incl. property rights, use, possession, disposal, state duty is paid in the amount established for claims of a non-property nature.

The cost of the claim is indicated by the applicant. If the applicant incorrectly indicates the price of the claim, it is determined by the arbitration court.

The state fee is paid depending on the price of the claim, with the price of the claim:

1) up to 50,000 rubles - 4% of the cost of the claim, but not less than 500 rubles;

2) from 50001 rubles to 100000 rubles - 2000 rubles plus 3% of the amount exceeding 50,000 rubles;

3) from RUB 10,001 to RUB 500,000 - RUB 3,500 plus 2% of the amount exceeding RUB 100,000;

4) from 50,001 rubles to 1,000,000 rubles - 11,500 rubles plus 1% of the amount exceeding 500,000 rubles;

5) over 1,000,000 rubles - 16,500 rubles plus 0.5% of the amount exceeding 1,000,000 rubles, but not more than 100,000 rubles.

When filing a statement of claim on disputes arising from the conclusion, modification or termination of contracts, as well as on disputes on invalidating transactions, the state duty is paid in the amount of 2,000 rubles. All these types of disputes arise precisely from economic legal relations. The procedure for concluding, changing and terminating contracts is established in part 1 Civil Code RF (Civil Code of the RF) (as amended and supplemented on July 27, 2006), in general position about contracts. It is from the contractual relationship that most disputes arise, which then become the subject of consideration in the arbitration court. According to Art. 166 of the Civil Code of the Russian Federation, the transaction is invalid on the grounds established by virtue of its recognition as such by a court (voidable transaction) or regardless of such recognition (void transaction). A claim on the application of the consequences of the invalidity of a void transaction may be presented by any interested person. The court has the right to apply such consequences on its own initiative. An invalid transaction does not entail legal consequences, with the exception of those related to its invalidity, and is invalid from the moment of its execution. If the transaction is invalid, each of the parties is obliged to return to the other everything received under the transaction, and if it is impossible to return what was received in kind (including when the received is expressed in the use of property, work performed or service provided) - to reimburse its value in money, if other consequences of the invalidity of the transaction are not provided for by law. If it follows from the content of the contested transaction that it can only be terminated for the future, the court, recognizing the transaction as invalid, terminates its validity for the future. A transaction that does not comply with the requirements of the law or other legal acts is void, unless the law establishes that such a transaction is voidable or does not provide for other consequences of the violation.

When filing applications for recognizing a normative legal act as invalid, for recognizing a non-normative legal act as invalid and for recognizing decisions and actions (inaction) of state bodies, local authorities, other bodies, officials as illegal, the state duty is set at 100 rubles for individuals, 200 rubles - for legal entities.

According to Art. 191 of the APC RF cases on challenging regulatory legal acts affecting the rights and legitimate interests of persons in the field of entrepreneurial and other economic activity, are considered by the arbitration court on general rules action proceedings, provided for by the Arbitration Procedure Code of the Russian Federation. Proceedings in cases of challenging regulatory legal acts are initiated on the basis of applications from interested parties who have applied for the recognition of such an act as invalid. Cases on challenging regulatory legal acts are considered in an arbitration court, if their consideration in accordance with federal law is referred to the competence of arbitration courts.

Article 197 of the Arbitration Procedure Code of the Russian Federation establishes that cases of challenging non-normative legal acts, decisions and actions (inaction) of state bodies, local self-government bodies and other bodies, officials, including ... bailiffs-executors are considered by the arbitration court in accordance with the general rules of claim proceedings provided for by the Arbitration Procedure Code of the Russian Federation. Proceedings in cases of challenging non-normative legal acts, decisions and actions (inaction) of these bodies are initiated on the basis of an application by an interested person who has applied to an arbitration court with a request to invalidate the non-normative legal acts or to declare illegal the decisions and actions of these bodies and persons.

Cases on bringing legal entities and individual entrepreneurs to administrative responsibility in connection with their entrepreneurial and other economic activities, referred by federal law to the jurisdiction of arbitration courts, are considered in accordance with the general rules of claim proceedings provided for by the Arbitration Procedure Code of the Russian Federation. Proceedings in these cases are initiated on the basis of applications from bodies and officials authorized, in accordance with federal law, to draw up protocols on administrative offenses and who have filed a request to bring to administrative responsibility carrying out entrepreneurial and other economic activities.

When filing claims for non-property claims, the state fee is paid in the amount of 2,000 rubles. Non-property disputes can be understood, for example, claims to protect the business reputation of a company. There are not so many claims for non-property disputes, mostly these are claims for the recognition of rights to an object protected and protected by law, but not representing a specific property. Claims for the fulfillment of obligations in kind are property, since the plaintiff asks to fulfill the obligation in the form of property.

The commented article established the size of the state duty in bankruptcy cases at 2,000 rubles. Bankruptcy cases of legal entities and citizens, incl. individual entrepreneurs, is considered by the arbitration court at the location of the debtor - a legal entity or at the place of residence of a citizen.

According to Art. 33 of the Federal Law of October 26, 2002 N 127-FZ "On insolvency (bankruptcy)" (as amended and supplemented from July 18, 2006), an application for declaring the debtor bankrupt is accepted by the arbitration court if the claims against the debtor - a legal entity in aggregate amount to at least 100,000 rubles, to the debtor-citizen - at least 10,000 rubles and these requirements have not been fulfilled within three months from the date when they should have been fulfilled. A bankruptcy case cannot be referred to an arbitration court.

The debtor's application is filed with the arbitration court at writing... This application is signed by the head of the debtor - a legal entity or by a person authorized in accordance with the constituent documents of the debtor to file an application for declaring the debtor bankrupt or the debtor-citizen. The debtor's statement may be signed by his representative if such a power of attorney is expressly provided for by the representative.

In accordance with paragraph 2 of Art. 37 of the Federal Law "On Insolvency (Bankruptcy)", the debtor's application must contain:

1) the name of the arbitration court to which the said application is submitted;

2) the amount of creditors' claims on monetary obligations in an amount that is not contested by the debtor;

3) the amount of indebtedness for compensation for harm caused to the life or health of citizens, remuneration of the debtor's employees and payment of severance payments to them, the amount of remuneration due for payment of remuneration under copyright agreements;

4) the amount of arrears on compulsory payments;

5) justification of the impossibility to satisfy the claims of creditors in full or a significant complication economic activity when levying execution on the debtor's property;

6) information about the statements of claim against the debtor accepted for proceedings by the courts of general jurisdiction, arbitration courts, arbitration courts, executive documents, as well as about other documents presented to write off funds from the debtor's accounts without acceptance;

7) information about the property of the debtor, incl. O funds and about accounts receivable;

8) numbers of accounts of the debtor in banks and other credit institutions, addresses of banks and other credit organizations;

9) name and address self-regulatory organization, from among the members of which the arbitration court approves the interim manager;

10) the amount of the remuneration of the bankruptcy commissioner;

11) a list of attached documents.

The debtor's application may contain other information related to the consideration of the bankruptcy case; the debtor's petitions may also be attached. The debtor's application does not indicate the requirements for the appointment of an interim manager. The application of the debtor-citizen also indicates information about the obligations of the debtor that are not related to entrepreneurial activity(Article 37 of the Federal Law "On Insolvency (Bankruptcy)").

When filing applications for the establishment of facts of legal significance, the state fee is 1,000 rubles. The information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 17, 2004 N 76 "On the review of the practice of consideration by arbitration courts of cases on establishing facts of legal significance" provides an overview of the practice of consideration by arbitration courts of this category of cases. Chapter 27 of the Arbitration Procedure Code of the Russian Federation establishes the features of the process of consideration by arbitration courts of this category of cases. According to this information letter, a statement with the requirement to give legal assessment the behavior of a person is not subject to consideration in a special proceeding. The refusal of the registering authority to register ownership of real estate or transactions with it is not a basis for recognizing this right in a special procedure. Also, the fact that the property belongs to the applicant on the basis of ownership cannot be established in a special procedure. An application for establishing the fact that a certain person has fulfilled an obligation is also not subject to consideration in a special procedure. An application for establishing the presence or absence of a right (property right, right from an obligation, etc.) is not subject to consideration in a special procedure.

According to Art. 217 of the Arbitration Procedure Code of the Russian Federation, proceedings on cases of establishing facts of legal significance are initiated in an arbitration court on the basis of applications for establishing facts of legal significance. If, when considering a case on the establishment of facts of legal significance, it turns out that a dispute has arisen about the law, the arbitration court leaves the application for the establishment of facts of legal significance without consideration, about which it issues a ruling. The ruling explains to the applicant and other interested parties their right to resolve the dispute by way of action.

The Arbitration Court establishes facts that have legal significance for the emergence, change or termination of the rights of legal entities and individual entrepreneurs in the field of entrepreneurial and other economic activities.

The arbitral tribunal considers cases on establishing the fact:

1) ownership and use by a legal entity or individual entrepreneur real estate as their own;

2) state registration a legal entity or individual entrepreneur at a specific time and place;

3) the ownership of a document of title in the field of entrepreneurial and other economic activity, to a legal entity or an individual entrepreneur, if the name of the legal entity, full name and surname. individual entrepreneur specified in the document do not coincide with the name and full name. according to their documents;

4) other facts that give rise to legal consequences in the field of entrepreneurial and other economic activities.

According to Art. 219 of the APC RF legal entity or individual entrepreneur has the right to apply to the arbitration court with an application for the establishment of facts of legal significance only if the applicant does not have the opportunity to obtain or restore the proper documents certifying these facts, and if the legislation of the Russian Federation does not provide for another out-of-court procedure for establishing the relevant facts.

A statement on the establishment of facts of legal significance must comply with the requirements provided for in Part 1, Clauses 1, 2 and 10 of Part 2 of Art. 125 of the APC RF, it is General requirements presented to the statement of claim.

The application must also indicate:

1) the fact, the establishment of which is requested by the applicant;

2) the norms of the law stipulating that this fact gives rise to legal consequences in the field of entrepreneurial and other economic activity;

3) justification for the need to establish this fact;

4) evidence confirming the impossibility of obtaining proper evidence or restoration of lost documents by the applicant.

1. In cases considered in arbitration courts, the state fee is paid in the following amounts:

1) when filing a statement of claim of a property nature, subject to assessment, at the price of the claim:

up to 100,000 rubles - 4 percent of the value of the claim, but not less than 2,000 rubles;

from 100,001 rubles to 200,000 rubles - 4,000 rubles plus 3 percent of the amount exceeding 100,000 rubles;

from 200,001 rubles to 1,000,000 rubles - 7,000 rubles plus 2 percent of the amount exceeding 200,000 rubles . 1737);

from 1,000,001 rubles to 2,000,000 rubles - 23,000 rubles plus 1 percent of the amount exceeding 1,000,000 rubles;

over 2,000,000 rubles - 33,000 rubles plus 0.5 percent of the amount exceeding 2,000,000 rubles, but not more than 200,000 rubles;

2) when filing a statement of claim on disputes arising from the conclusion, amendment or termination of contracts, as well as on disputes on recognizing transactions as invalid - 4,000 rubles;

3) when submitting applications for the recognition of a normative legal act as invalid, for the recognition of a non-normative legal act as invalid and for the recognition of decisions and actions (inaction) of state bodies, local self-government bodies, other bodies, officials as illegal:

for organizations - 2,000 rubles;

4) when filing other claims of a non-property nature, including an application for recognition of a right, an application for an award to the performance of an obligation in kind - 4,000 rubles;

5) when filing an application for declaring the debtor insolvent (bankrupt) - 4,000 rubles;

6) when submitting an application for the establishment of facts of legal significance - 2,000 rubles;

7) when submitting an application to intervene in the case of third parties declaring independent claims regarding the subject of the dispute:

for disputes of a property nature - in the amount of the state duty paid on the basis of the amount contested by a third party;

8) when submitting an application for the issuance of writs of execution for the compulsory execution of the arbitral tribunal's decision - 2,000 rubles;

9) when filing an application for securing a claim - 2,000 rubles;

10) when filing an application for cancellation of the arbitral tribunal's decision - 2,000 rubles;

11) when submitting an application for the recognition and enforcement of a foreign court decision, a foreign arbitral award - 2,000 rubles;

12) when filing an appeal and (or) a cassation, supervisory complaint against decisions and (or) decisions of an arbitration court, as well as court rulings to terminate proceedings on a case, to leave a statement of claim without consideration, to issue writs of execution for enforcement of decisions the arbitration court, on the refusal to issue writs of execution - 50 percent of the amount of the state duty payable when filing a statement of claim of a non-property nature;

13) when submitting an application for the re-issuance of copies of decisions, rulings, court orders, copies of other documents from the case issued by the arbitration court, as well as when submitting an application for a duplicate of a writ of execution (including copies of the minutes of the court session) - 4 rubles per one page of the document, but not less than 40 rubles;

for individuals - 200 rubles;

for organizations - 4,000 rubles.

(Subparagraph 14 introduced Federal law dated April 30, 2010 N 69-FZ - Collected Legislation of the Russian Federation, 2010, N 18, art. 2145)

(Clause 1 as amended by Federal Law No. 374-FZ of December 27, 2009 - Collected Legislation of the Russian Federation, 2009, No. 52, Art. 6450, the provisions of subparagraph 13 shall apply until January 1, 2013)

2. The provisions of this article shall apply subject to the provisions.

(Article 333-21 was introduced by the Federal Law of November 2, 2004 N 127-FZ - Collected Legislation of the Russian Federation, 2004, N 45, Art. 4377)

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Article 333.21 of the Tax Code of the Russian Federation. The size of the state duty in cases considered by the Supreme Court of the Russian Federation, arbitration courts

1. In cases considered by the Supreme Court of the Russian Federation in accordance with the arbitration procedural legislation of the Russian Federation, arbitration courts, the state fee is paid in the following amounts:

1) when filing a statement of claim of a property nature, subject to assessment, at the price of the claim:

rubles - 4 percent of the cost of the claim, but not less than rubles;

branded rubles before rubles plus 3 percent of the amount exceeding rubles;

bran to rubles rubles plus 2 percent of the amount exceeding rubles;

Free legal advice:

from ruble to rubles rubles plus 1 percent of the amount exceeding rubles;

over rubles rubles plus 0.5 percent of the amount exceeding rubles, but not more than rubles;

2) when filing a statement of claim on disputes arising from the conclusion, amendment or termination of contracts, as well as on disputes on invalidating transactions in rubles;

2.1) when filing an application for challenging regulatory legal acts of federal executive bodies affecting the rights and legitimate interests of the applicant in the field of legal protection of the results of intellectual activity and means of individualization, including in the field of patent rights and rights to breeding achievements, rights to the layout of integrated circuits , the right to production secrets (know-how), the right to the means of individualization of legal entities, goods, works, services and enterprises, the right to use the results of intellectual activity as part of a single technology:

for individuals rubles;

Free legal advice:

for organizations rubles;

for individuals rubles;

for organizations rubles;

3) when submitting applications for the recognition of a non-normative legal act as invalid and for the recognition of decisions and actions (inaction) of state bodies, local authorities, other bodies, officials as illegal:

Free legal advice:

for individuals rubles;

for organizations rubles;

4) when filing other claims of a non-property nature, including an application for recognition of a right, an application for an award to the performance of an obligation in kind, rubles;

4.1) when submitting an application for the issuance of a court order - 50 percent of the amount of the state duty charged when filing a statement of claim of a property nature;

5) when filing an application for declaring the debtor insolvent (bankrupt):

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for individuals rubles;

for organizations rubles;

6) when submitting an application for the establishment of facts of legal significance, rubles;

7) when submitting an application to intervene in the case of third parties declaring independent claims regarding the subject of the dispute:

Free legal advice:

for disputes of a property nature - in the amount of the state duty paid on the basis of the amount contested by a third party;

8) when submitting an application for the issuance of writs of execution for the compulsory execution of the arbitral tribunal's decision in rubles;

9) when submitting an application for the provision of iskarbles;

10) when submitting an application for cancellation of the decision of the arbitral tribunal in rubles;

11) when submitting an application for the recognition and enforcement of a decision of a foreign court, a foreign arbitral award in rubles;

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12.1) when filing a cassation appeal against a court order - 50 percent of the amount of the state fee payable when filing a statement of claim of a non-property nature;

12.2) when filing a supervisory complaint - in the amount of the state fee payable when filing a statement of claim of a non-property nature;

Free legal advice:

for individuals rubles;

for organizations rubles.

2. The provisions of this article shall apply subject to the provisions of article 333.22 of this Code.

Comments to Art. 333.21 Tax Code of the Russian Federation

When applying Article 333.21 of the Tax Code of the Russian Federation, it should be noted that the amount of state duty established by it in cases that are considered by arbitration courts, by Federal Law of December 27, 2009 N 374-FZ, has been increased by an average of two times from January 30, 2010.

The amount of the state duty paid when submitting an application to the arbitration court for the recognition of a normative legal act as invalid, a non-normative legal act as invalid and on the recognition of decisions and actions (inaction) of state bodies as illegal has not changed.

The payment of the state duty when appealing against the ruling on the suspension of proceedings in the case is not provided for by Article 333.21 of the Tax Code of the Russian Federation. Also, the specified article does not provide for the payment of state fees for considering a petition to suspend the execution of judicial acts.

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It is necessary to take into account the provisions of the information letters of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 13, 2007 N 117 "On certain issues of the practice of applying Chapter 25.3 of the Tax Code of the Russian Federation" and dated May 25, 2005 N 91 "On some issues of the application by arbitration courts of Chapter 25.3 of the Tax Code of the Russian Federation".

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(as amended by Federal Law of June 28, 2014 N 198-FZ)

1) when filing a statement of claim of a property nature, subject to assessment, at the price of the claim:

rubles - 4 percent of the cost of the claim, but not less than rubles;

branded rubles before rubles plus 3 percent of the amount exceeding rubles;

bran to rubles rubles plus 2 percent of the amount exceeding rubles;

(as amended by Federal Law of 05.04.2010 N 41-FZ)

from ruble to rubles rubles plus 1 percent of the amount exceeding rubles;

over rubles rubles plus 0.5 percent of the amount exceeding rubles, but not more than rubles;

2) when filing a statement of claim on disputes arising from the conclusion, amendment or termination of contracts, as well as on disputes on invalidating transactions in rubles;

for individuals rubles;

(as amended by Federal Law of 22.10.2014 N 312-FZ)

for organizations rubles;

(Clause 2.1 was introduced by Federal Law of June 28, 2014 N 198-FZ)

for individuals rubles;

for organizations rubles;

(Clause 2.2 was introduced by Federal Law of 15.02.2016 N 19-FZ)

(as amended by Federal Law of June 28, 2014 N 198-FZ)

for individuals rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

for organizations rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

4) when filing other claims of a non-property nature, including an application for recognition of a right, an application for an award to the performance of an obligation in kind, rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

4.1) when submitting an application for the issuance of a court order - 50 percent of the amount of the state duty charged when filing a statement of claim of a property nature;

(Clause 4.1 introduced by Federal Law No. 48-FZ dated 02.03.2016)

5) when filing an application for declaring the debtor insolvent (bankrupt):

for individuals rubles;

for organizations rubles;

(Clause 5 as amended by Federal Law dated 30.11.2016 N 407-FZ)

6) when submitting an application for the establishment of facts of legal significance, rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

7) when submitting an application to intervene in the case of third parties declaring independent claims regarding the subject of the dispute:

for disputes of a property nature - in the amount of the state duty paid on the basis of the amount contested by a third party;

8) when submitting an application for the issuance of writs of execution for the compulsory execution of the arbitral tribunal's decision in rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

9) when submitting an application for the provision of iskarbles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

10) when submitting an application for cancellation of the decision of the arbitral tribunal in rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

11) when submitting an application for the recognition and enforcement of a decision of a foreign court, a foreign arbitral award in rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

(Clause 12 as amended by Federal Law dated 03.04.2017 N 57-FZ)

12.1) when filing a cassation appeal against a court order - 50 percent of the amount of the state fee payable when filing a statement of claim of a non-property nature;

(Clause 12.1 was introduced by Federal Law of 03.04.2017 N 57-FZ)

12.2) when filing a supervisory complaint - in the amount of the state fee payable when filing a statement of claim of a non-property nature;

(Clause 12.2 was introduced by Federal Law of 03.04.2017 N 57-FZ)

for individuals rubles;

(as amended by Federal Law of 21.07.2014 N 221-FZ)

for organizations rubles.

(as amended by Federal Law of 21.07.2014 N 221-FZ)

(Clause 14 was introduced by the Federal Law of 30.04.2010 N 69-FZ)

(Clause 1 as amended by Federal Law dated 27.12.2009 N 374-FZ)

2. The provisions of this article shall apply subject to the provisions of article 333.22 of this Code.

tax code(Tax Code) RF establishes a system of taxes and fees. Determines the relationship with the Federal Tax Service. Supervises issues such as legal representative of the taxpayer, forms and methods tax control, consolidated group taxpayers, the types of taxes and fees levied in our state, the grounds for the occurrence / change / termination and the procedure for fulfilling the obligations to pay taxes and fees. Describes the rights and obligations of tax authorities, taxpayers and other participants in such relations, as well as the procedure for appealing against acts of tax authorities and actions / omissions and their officials. Prescribes special tax regimes etc.

The Tax Code of the Russian Federation was adopted on July 16, 1998.

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STATE DUTY WHEN APPLYING TO COURT

Tax Code of the Russian Federation (part two), Chapter 25.3 State duty

(text as of January 22, 2018)

Section "State Duty" contains the following pages:

The size of the state fee to the court of general jurisdiction and the magistrate's court

The size of the state duty when applying to the arbitration court

Benefits for payment of state duty in court, magistrate court, arbitration court

Refund and offset of the state duty

State duty for registration of rights to real estate

State fee for the performance of notarial acts

Benefits for paying state fees when performing notarial acts

State duty in the registry office for registration of acts of civil status

State duty in the traffic police for registration of vehicles

State duty for registration of legal entities and entrepreneurs

State duty for the issuance of documents and permits (passport, citizenship, visas, entry, exit from Russia, work permits, etc.)

State duty is a fee levied from individuals and legal entities when they apply to state bodies, local authorities, other bodies and (or) to officials for committing legally meaningful action, in particular, when these persons apply to courts of general jurisdiction, arbitration courts or justices of the peace.

THE AMOUNT OF THE STATE DUTY WHEN APPLYING TO THE ARBITRAL COURT

1. When filing a statement of claim of a property nature, subject to assessment, at the price of the claim:

for individuals rubles; for legal entities rubles;

For disputes of a property nature, if the claim is not subject to assessment, as well as for disputes of a non-property nature - in the amount of the state duty paid when filing a statement of claim of a non-property nature;

For disputes of a property nature - in the amount of the state duty paid on the basis of the amount contested by a third party;

for individuals rubles; for legal entities rubles.

Features of payment of state fees

when applying to the arbitration court

In cases considered in arbitration courts, the state fee is paid taking into account the following features:

A COMMENT

The Supreme Court of the Russian Federation, commercial courts, courts of general jurisdiction or justices of the peace, based on property status the payer has the right to exempt him from paying the state duty in cases considered by these courts or justices of the peace, or to reduce its amount, as well as to postpone (defer) its payment in the manner prescribed by Article 333.41 of the Tax Code of the Russian Federation.

You can download the size of the state fee to the arbitration court

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Tax Code (Article 333.21 of the Tax Code of the Russian Federation 2017)

Article 333.21. The size of the state duty in cases considered by the Supreme Court of the Russian Federation, arbitration courts

1. In cases considered by the Supreme Court of the Russian Federation in accordance with the arbitration procedural "legislation" of the Russian Federation, arbitration courts, the state fee is paid in the following amounts: