Article 333.21 of the Tax Code of the Russian Federation. Tax Code of the Russian Federation state duty to the arbitration court. Features of paying state duty

ST 333.21 Tax Code of the Russian Federation.

1. On cases being considered 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 claim price, 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 for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions - 6,000 rubles;

2.1) when filing an application to challenge 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 selection achievements, rights to topologies of integrated circuits, rights to production secrets (know-how), rights for means of individualization legal entities, goods, works, services and enterprises, the right to use the results of intellectual activity as part of a unified technology:

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

For individuals- 300 rubles;

for organizations - 2,000 rubles;

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

for individuals - 300 rubles;

for organizations - 3,000 rubles;

4) when filing other claims of a non-property nature, including applications for recognition of rights, applications for awarding duties in kind - 6,000 rubles;

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

5) when filing an application to declare the debtor insolvent (bankrupt):

for individuals - 300 rubles;

for organizations - 6,000 rubles;

6) when filing an application to establish facts of legal significance - 3,000 rubles;

7) when filing an application for third parties to intervene in the case, making 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 duty paid when filing a claim of a non-property nature;

for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;

8) when submitting an application for the issuance of writs of execution for enforcement arbitration court decisions - 3,000 rubles;

9) when filing an application to secure a claim - 3,000 rubles;

10) when filing an application to cancel the decision of the arbitration court - 3,000 rubles;

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

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

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

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

14) when filing an application for an award of 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. The provisions of this article are applied taking into account the provisions of Article 333.22 of this Code.

Commentary to Art. 333.21 Internal Revenue Code

The commented article determines the amount, procedure and timing of payment of 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, which is authorized to consider cases in the first instance. There are also arbitration courts of appeal and cassation (there are 10 of them in total) federal districts), at the head of the system of arbitration courts in the Russian Federation is the Supreme Arbitration Court of the Russian Federation (SAC RF). 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 establishment of business customs in a commercial environment.

Part 1 of the commented article establishes the amount of state duty paid when applying to arbitration courts. Paragraph 1 establishes the amount of the state duty payable when filing a claim with a property nature subject to assessment in an arbitration court. The amount of the state fee is set depending on the value of the claim. The price of the claim according to Art. 103 of the Arbitration Procedure Code of the Russian Federation is established for claims:

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

2) on recognizing as not subject to execution a writ of execution or another document, according to which collection is carried out in an indisputable (non-acceptance) manner - based on the disputed amount of money;

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

4) about the claim land plot- based on the cost of the land plot.

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

The price 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 duty is paid depending on the value of the claim, if the value of the claim is:

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

2) from 50,001 rubles to 100,000 rubles - 2,000 rubles plus 3% of the amount exceeding 50,000 rubles;

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

4) from 500,001 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 for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions, a state fee is paid in the amount of 2,000 rubles. All these types of disputes arise precisely from economic legal relations. The procedure for concluding, amending and terminating contracts is established in Part 1 Civil Code RF (Civil Code of the Russian Federation) (as amended and supplemented on July 27, 2006), in general situation about contracts. It is from contractual relations that most disputes arise, which then become the subject of consideration in arbitration court. According to Art. 166 of the Civil Code of the Russian Federation, a transaction is invalid on the grounds established by virtue of its recognition as such by the court (voidable transaction) or regardless of such recognition (void transaction). A demand for application of the consequences of invalidity of a void transaction may be made by any interested party. The court has the right to apply such consequences on its own initiative. An invalid transaction does not entail legal consequences, except for those related to its invalidity, and is invalid from the moment of its completion. If the transaction is invalid, each party 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 what was received is expressed in the use of property, work performed or service provided) - to reimburse its value in money, unless other consequences of the invalidity of the transaction are provided for by law. If it follows from the content of a voidable transaction that it can only be terminated for the future, the court, declaring the transaction 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 contestable or does not provide for other consequences of the violation.

When filing applications to recognize a normative legal act as invalid, to recognize a non-normative legal act as invalid, and to recognize decisions and actions (inactions) of state bodies, local governments, other bodies, and officials as illegal, the state fee is set at 100 rubles for individuals, 200 rubles - for legal entities.

According to Art. 191 of the Arbitration Procedure Code of the Russian Federation, cases of challenging normative legal acts affecting the rights and legitimate interests of persons in the field of business and other economic activity, are considered by the arbitration court according to general rules claim 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 recognition of such an act as invalid. Cases challenging normative legal acts are considered in an arbitration court if their consideration in accordance with federal law is within 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 government bodies and other bodies, officials, including those affecting the rights and legitimate interests of persons in the field of entrepreneurial and other economic activities . bailiffs are considered by the arbitration court according to 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 (inactions) of these bodies are initiated on the basis of an application from an interested person who has applied to the arbitration court with a request to invalidate non-normative legal acts or to recognize illegal decisions and actions of these bodies and persons.

Cases on bringing legal entities and individual entrepreneurs to administrative liability in connection with their implementation of entrepreneurial and other economic activities, referred by federal law to the jurisdiction of arbitration courts, are considered according to 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 statements from bodies and officials authorized in accordance with federal law to draw up protocols on administrative offenses and those who have applied for administrative liability, carrying out entrepreneurial and other economic activities.

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

The commented article established the amount of the state duty for bankruptcy cases in the amount of 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 the citizen.

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

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

In accordance with paragraph 2 of Art. 37 Federal Law “On Insolvency (Bankruptcy)” the debtor’s application must indicate:

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

2) the amount of creditors’ claims for monetary obligations in an amount that is not disputed by the debtor;

3) the amount of debt for compensation for harm caused to the life or health of citizens, remuneration of the debtor’s employees and payment of severance pay to them, the amount of remuneration due for the payment of royalties under copyright contracts;

4) the amount of debt on mandatory payments;

5) justification for the impossibility of satisfying the creditors’ claims in full or for a significant complication economic activity when foreclosure is applied to the debtor's property;

6) information about statements of claim against the debtor, writs of execution, as well as other documents presented for writing off funds from the debtor’s accounts without acceptance;

7) information about the debtor’s property, incl. O cash and about accounts receivable;

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

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

10) the amount of remuneration of the arbitration manager;

11) list of attached documents.

The debtor's application may indicate other information relevant to the consideration of the bankruptcy case; petitions available to the debtor may also be attached. The debtor's application does not indicate the requirements for the candidacy of a temporary manager. The application of the debtor-citizen also indicates information about the debtor’s obligations not related to business activities (Article 37 of the Federal Law “On Insolvency (Bankruptcy)”).

When filing applications to establish 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 dated February 17, 2004 No. 76 “On a review of the practice of arbitration courts considering cases to establish facts of legal significance” provides an overview of the practice of arbitration courts considering this category of cases. Chapter 27 of the Arbitration Procedure Code of the Russian Federation establishes the peculiarities of the process of consideration by arbitration courts of this category of cases. According to this information letter, an application requesting a legal assessment of a person’s behavior is not subject to consideration in accordance with the procedure special production. The registration authority's refusal to register the right of ownership of real estate or a transaction with it is not grounds for recognition of this right in a special proceeding. Also, the fact that the property belongs to the applicant by right of ownership cannot be established through special proceedings. Statement on establishing the fact of execution certain person duties are also not subject to consideration in special proceedings. An application to establish the presence or absence of a right (ownership rights, rights from an obligation, etc.) is not subject to consideration in a special proceeding.

According to Art. 217 of the Arbitration Procedure Code of the Russian Federation, proceedings in 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 establishing facts of legal significance, it turns out that a dispute about the law has arisen, the arbitration court leaves the application to establish facts of legal significance without consideration, and issues a ruling. The determination explains to the applicant and other interested parties their right to resolve the dispute through litigation.

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 arbitration court considers cases to establish the fact:

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

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

3) the ownership of the document of title, valid in the field of entrepreneurial and other economic activities, to a legal entity or individual entrepreneur, if the name of the legal entity, full name. 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 business and other economic activities.

According to Art. 219 of the Arbitration Procedure Code of the Russian Federation, a legal entity or individual entrepreneur has the right to apply to the arbitration court with an application to establish facts of legal significance only if the applicant does not have the opportunity to obtain or restore the appropriate documents certifying these facts, and if the legislation of the Russian Federation does not provide for another extrajudicial procedure for establishing the relevant facts.

The application for establishing facts of legal significance must comply with the requirements provided for in Part 1, paragraphs 1, 2 and 10 of Part 2 of Art. 125 Arbitration Procedure Code of the Russian Federation, this General requirements submitted to the statement of claim.

The application must also indicate:

1) the fact for which the applicant seeks to establish;

2) provisions of the law providing that this fact gives rise to legal consequences in the field of business and other economic activities;

3) justification for the need to establish this fact;

4) evidence confirming the impossibility of the applicant obtaining appropriate evidence or restoring lost documents.

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Article 333.21 of the Tax Code of the Russian Federation. Amounts of state duty in cases considered by the Supreme Court of the Russian Federation and 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, by arbitration courts, the state fee is paid in the following amounts:

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

up to rubles - 4 percent of the claim price, but not less than rubles;

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

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

2) when filing a statement of claim for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions in rubles;

2.1) when filing an application to challenge regulatory legal acts of federal executive authorities 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 selection achievements, rights to topologies of integrated circuits , rights to production secrets (know-how), rights to means of individualization of legal entities, goods, works, services and enterprises, rights to use the results of intellectual activity as part of a unified technology:

for individuals rubles;

Free legal advice:

for organizations rubles;

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

for individuals rubles;

for organizations rubles;

3) when filing applications to recognize a non-normative legal act as invalid and to recognize decisions and actions (inaction) of state bodies, local governments, 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 applications for recognition of rights, applications for the award of obligations in kind, rubles;

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

5) when filing an application to declare the debtor insolvent (bankrupt):

Free legal advice:

for individuals rubles;

for organizations rubles;

6) when submitting an application to establish facts of legal significance, rubles;

7) when filing an application for third parties to intervene in the case, making 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 duty paid when filing a claim of a non-property nature;

Free legal advice:

for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;

8) when submitting an application for the issuance of writs of execution for the forced execution of an arbitration decision in rubles;

9) when submitting an application for securing rubles;

10) when filing an application to cancel an arbitration decision in rubles;

11) when filing an application for recognition and enforcement of a decision of a foreign court, a foreign arbitration award in rubles;

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

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

14) when filing an application for an award of 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:

Free legal advice:

for individuals rubles;

for organizations rubles.

2. The provisions of this article are applied taking into account 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 amounts of state duty established by it for cases considered by arbitration courts are Federal law dated December 27, 2009 N 374-FZ, from January 30, 2010, increased by an average of two times.

The amount of the state duty paid when filing an application to the arbitration court to declare a normative legal act invalid, a non-normative legal act invalid, and to recognize decisions and actions (inactions) of state bodies as illegal has not changed.

Payment of the state fee when appealing a ruling to suspend proceedings in a case is not provided for by Article 333.21 of the Tax Code of the Russian Federation. Also, this article does not provide for the payment of a state fee for consideration of a petition to suspend the execution of judicial acts.

Free legal advice:

It is necessary to take into account the provisions newsletters Presidium of the Supreme Arbitration Court of the Russian Federation dated 03/13/2007 N 117 “On certain issues of the practice of applying Chapter 25.3 of the Tax Code of the Russian Federation” and dated 05/25/2005 N 91 “On some issues of application by arbitration courts of Chapter 25.3 of the Tax Code of the Russian Federation”.

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(approved by the Presidium of the Supreme Court of the Russian Federation on December 27, 2017)

"On some issues related to holding persons controlling the debtor liable in bankruptcy"

"On the application by courts of legislation on liability for violations in the field of protection environment and environmental management"

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(approved by the Presidium of the Supreme Court of the Russian Federation on July 12, 2017)

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"On seaports in the Russian Federation and on amendments to certain legislative acts of the Russian Federation"

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"On amendments to parts one and two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations)"

"On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation"

"On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law "On Information, information technology and information protection"

"On amendments to Article 74.1 of Part One and Part Two of the Tax Code of the Russian Federation"

"About the state company" Russian car roads"and on amendments to certain legislative acts of the Russian Federation"

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CODIFICATION OF THE RF ©. All rights reserved.

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

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

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

up to rubles - 4 percent of the claim price, but not less than rubles;

bran to rubles 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 dated April 5, 2010 N 41-FZ)

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

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

2) when filing a statement of claim for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions in rubles;

2.1) when filing an application to challenge regulatory legal acts of federal executive authorities 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 selection achievements, rights to topologies of integrated circuits , rights to production secrets (know-how), rights to means of individualization of legal entities, goods, works, services and enterprises, rights to use the results of intellectual activity as part of a unified technology:

for individuals rubles;

(as amended by Federal Law dated October 22, 2014 N 312-FZ)

for organizations rubles;

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

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

for individuals rubles;

for organizations rubles;

(clause 2.2 introduced by Federal Law dated February 15, 2016 N 19-FZ)

3) when filing applications to recognize a non-normative legal act as invalid and to recognize decisions and actions (inaction) of state bodies, local governments, other bodies, officials as illegal:

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

for individuals rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

for organizations rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

4) when filing other claims of a non-property nature, including applications for recognition of rights, applications for the award of obligations in kind, rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

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

(Clause 4.1 introduced by Federal Law dated March 2, 2016 N 48-FZ)

5) when filing an application to declare the debtor insolvent (bankrupt):

for individuals rubles;

for organizations rubles;

(Clause 5 as amended by Federal Law No. 407-FZ of November 30, 2016)

6) when submitting an application to establish facts of legal significance, rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

7) when filing an application for third parties to intervene in the case, making 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 duty paid when filing a claim of a non-property nature;

for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;

8) when submitting an application for the issuance of writs of execution for the forced execution of an arbitration decision in rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

9) when submitting an application for securing rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

10) when filing an application to cancel an arbitration decision in rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

11) when filing an application for recognition and enforcement of a decision of a foreign court, a foreign arbitration award in rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

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

(Clause 12 as amended by Federal Law No. 57-FZ dated April 3, 2017)

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

(Clause 12.1 introduced by Federal Law dated 04/03/2017 N 57-FZ)

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

(clause 12.2 introduced by Federal Law dated 04/03/2017 N 57-FZ)

14) when filing an application for an award of 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 rubles;

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

for organizations rubles.

(as amended by Federal Law dated July 21, 2014 N 221-FZ)

(Clause 14 introduced by Federal Law No. 69-FZ of April 30, 2010)

(Clause 1 as amended by Federal Law dated December 27, 2009 N 374-FZ)

2. The provisions of this article are applied taking into account the provisions of Article 333.22 of this Code.

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

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

Using this online service, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payments, personal income tax, 4-FSS, SZV-M, Unified Settlement and submit any reports via the Internet, etc. (from 350 r/month). 30 days free (now 3 months free for new users). With your first payment (via this link) three months free.

STATE FEES WHEN APPLYING TO COURT

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

(text as of January 22, 2018)

The “State Duty” section contains the following pages:

Amounts of state duty in a court of general jurisdiction and in a magistrate’s court

Amounts of state duty when applying to an arbitration court

Benefits for paying state fees to the court, magistrates' court, arbitration court

Refund and credit of state duty

State duty for registration of rights to real estate

State fee for notarial acts

Benefits for paying state fees when performing notarial acts

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

State duty to the traffic police for vehicle registration

State duty for registration of legal entities and entrepreneurs

State duty for issuing documents and permits (passport, citizenship, visas, entry, exit from Russia, work permit, etc.)

State duty is a fee levied on individuals and legal entities when they apply to state bodies, local governments, other bodies and (or) officials for the commission of legally significant actions, in particular when these persons apply to courts of general jurisdiction, arbitration courts or magistrates.

SIZES OF STATE FEE WHEN APPLYING TO THE ARBITRATION COURT

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

for individuals rubles; for legal entities rubles;

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 claim of a non-property nature;

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

for individuals rubles; for legal entities rubles.

Features of paying state duty

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, arbitration courts, courts of general jurisdiction or magistrates, based on property status the payer has the right to exempt him from paying the state duty in cases considered by the specified courts or magistrates, or to reduce its amount, as well as to defer (in installments) its payment in the manner prescribed by Article 333.41 of the Tax Code of the Russian Federation.

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

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

Article 333.21. Amounts of state duty in cases considered by the Supreme Court of the Russian Federation and 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, by arbitration courts, the state fee is paid in the following amounts:

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

up to rubles - 4 percent of the claim price, but not less than rubles;

bran to rubles rubles plus 3 percent of the amount exceeding rubles;

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

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

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

2) when filing a statement of claim for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions in rubles;

2.1) when filing an application to challenge regulatory legal acts of federal executive authorities 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 selection achievements, rights to topologies of integrated circuits , rights to production secrets (know-how), rights to means of individualization of legal entities, goods, works, services and enterprises, rights to use the results of intellectual activity as part of a unified technology:

for individuals rubles;

for organizations rubles;

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

for individuals rubles;

for organizations rubles;

3) when filing applications to recognize a non-normative legal act as invalid and to recognize decisions and actions (inaction) of state bodies, local governments, other bodies, officials as illegal:

for individuals rubles;

for organizations rubles;

4) when filing other claims of a non-property nature, including applications for recognition of rights, applications for the award of obligations in kind, rubles;

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

5) when filing an application to declare the debtor insolvent (bankrupt):

for individuals rubles;

for organizations rubles;

6) when submitting an application to establish facts of legal significance, rubles;

7) when filing an application for third parties to intervene in the case, making 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 duty paid when filing a claim of a non-property nature;

for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;

8) when submitting an application for the issuance of writs of execution for the forced execution of an arbitration decision in rubles;

9) when submitting an application for securing rubles;

10) when filing an application to cancel an arbitration decision in rubles;

11) when filing an application for recognition and enforcement of a decision of a foreign court, a foreign arbitration award in rubles;

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

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

13) has become invalid;

14) when filing an application for an award of 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 rubles;

for organizations rubles.

2. The provisions of this article are applied taking into account the provisions of Article 333.22 of this Code.

UrDela.ru

Article 333.21 (Tax Code of the Russian Federation). Amounts of state fees for cases considered in arbitration courts

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

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

additional rubles - 4 percent of the claim price, but not less than 500 rubles;

bran to rubles rubles plus 3 percent of the amount exceeding rubles;

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

bran to rubles rubles plus 1 percent of the amount exceeding rubles;

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

2) when filing a statement of claim for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions in rubles;

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

for individuals rubles;

for organizations rubles;

4) when filing other claims of a non-property nature, including applications for recognition of rights, applications for the award of obligations in kind, rubles;

5) when filing an application to declare the debtor insolvent (bankrupt) rubles;

6) when submitting an application to establish facts of legal significance, rubles;

7) when filing an application for third parties to intervene in the case, making 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 duty paid when filing a claim of a non-property nature;

for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;

8) when submitting an application for the issuance of writs of execution for the forced execution of an arbitration decision in rubles;

9) when submitting an application for securing rubles;

10) when filing an application to cancel an arbitration decision in rubles;

11) when filing an application for recognition and enforcement of a decision of a foreign court, a foreign arbitration award in rubles;

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

13) when filing 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 filing an application for the issuance of a duplicate writ of execution(including copies of court minutes) - 2 rubles per page of document, but not less than 20 rubles.

Part 2. The provisions of this article are applied taking into account the provisions of Article 333.22 of this Code.

Article 333.21. Amounts of state duty in cases considered by the Supreme Court of the Russian Federation and arbitration courts

There are no new articles that have not entered into force.

Article 333.21. Amounts of state duty in cases considered by the Supreme Court of the Russian Federation and 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, by arbitration courts, the state fee is paid in the following amounts:

• 1) when filing a claim of a property nature subject to assessment, with the price of the claim:
  • up to rubles - 4 percent of the claim price, but not less than rubles;
  • bran to rubles rubles plus 3 percent of the amount exceeding rubles;
  • bran to rubles rubles plus 2 percent of the amount exceeding rubles;
  • from ruble to ruble ruble plus 1 percent of the amount exceeding ruble;
  • over rubles and rubles plus 0.5 percent of the amount exceeding rubles, but not more than rubles;
• 2) when filing a statement of claim for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions in rubles;
• 2.1) when filing an application to challenge regulatory legal acts of federal executive authorities 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 selection achievements, rights to topologies of integrated circuits , rights to production secrets (know-how), rights to means of individualization of legal entities, goods, works, services and enterprises, rights to use the results of intellectual activity as part of a unified technology:
  • for individuals rubles;
  • for organizations rubles;
• 2.2) when filing an application to challenge acts of federal executive authorities in the field of patent rights and rights to selection achievements, rights to topologies of integrated circuits, rights to production secrets (know-how), rights to means of individualization of legal entities, goods, works, services and enterprises, the right to use the results of intellectual activity as part of a unified technology, containing clarifications of legislation and having regulatory properties:
  • for individuals rubles;
  • for organizations rubles;
• 3) when filing applications to recognize a non-normative legal act as invalid and to recognize decisions and actions (inaction) of state bodies, local governments, other bodies, officials as illegal:
  • for individuals rubles;
  • for organizations rubles;
• 4) when filing other claims of a non-property nature, including applications for recognition of rights, applications for the award of obligations in kind, rubles;
• 4.1) when filing an application for the issuance of a court order - 50 percent of the amount of the state duty collected when filing a claim of a property nature;
• 5) when filing an application to declare the debtor insolvent (bankrupt):
  • for individuals rubles;
  • for organizations rubles;
• 6) when submitting an application to establish facts of legal significance, rubles;
• 7) when filing an application for third parties to intervene in the case, making 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 duty paid when filing a claim of a non-property nature;
  • for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;
• 8) when submitting an application for the issuance of writs of execution for the forced execution of an arbitration decision in rubles;
• 9) when submitting an application for securing rubles;
• 10) when filing an application to cancel an arbitration decision in rubles;
• 11) when filing an application for recognition and enforcement of a decision of a foreign court, a foreign arbitration award in rubles;
• 12) when filing an appeal and (or) cassation complaint against decisions and (or) resolutions of the arbitration court, as well as against court rulings on the refusal to accept a statement of claim (statement) or an application for the issuance of a court order, on termination of proceedings, on leaving the statement of claim without consideration, in the case of challenging the decisions of the arbitration court, on the issuance of writs of execution for the forced execution of decisions of the arbitration court, on the refusal to issue writs of execution - 50 percent of the amount of the state fee payable when filing a 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 duty payable when filing a claim of a non-property nature;
• 12.2) when filing a supervisory complaint - in the amount of the state duty payable when filing a claim of a non-property nature;
• 13) became invalid on January 1, 2013. - Federal Law of December 27, 2009 N 374-FZ;
• 14) when filing an application for an award of 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 rubles;
  • for organizations rubles.

2. The provisions of this article are applied taking into account the provisions of Article 333.22 of this Code.

Comments to Art. 333.21

Other articles in this section

Judicial practice under Art. 333.21 Tax Code of the Russian Federation, part 2

Amendments to Art. 333.21 Tax Code of the Russian Federation, part 2

Mentions of Art. 333.21 Tax Code of the Russian Federation, part 2 in legal consultations

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

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

up to 100,000 rubles - 4 percent of the claim price, 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 (as amended by the Federal Law of April 5, 2010 N 41-FZ - Collection of Legislation of the Russian Federation, 2010, N 15, Art. . 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 for disputes arising during the conclusion, amendment or termination of contracts, as well as for disputes regarding the invalidation of transactions - 4,000 rubles;

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

for organizations - 2,000 rubles;

4) when filing other claims of a non-property nature, including applications for recognition of rights, applications for awarding duties in kind - 4,000 rubles;

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

6) when filing an application to establish facts of legal significance - 2,000 rubles;

7) when filing an application for third parties to intervene in the case, making 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 duty paid when filing a claim of a non-property nature;

for property disputes - in the amount of the state duty paid based on the amount disputed by a third party;

8) when filing an application for the issuance of writs of execution for the forced execution of an arbitration court decision - 2,000 rubles;

9) when filing an application to secure a claim - 2,000 rubles;

10) when filing an application to cancel the decision of the arbitration court - 2,000 rubles;

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

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

13) when filing 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 filing an application for the issuance of a duplicate of a writ of execution (including copies of court minutes) - 4 rubles per one document page, but not less than 40 rubles;

14) when filing an application for an award of 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 - 200 rubles;

for organizations - 4,000 rubles.

(Subparagraph 14 was introduced by Federal Law No. 69-FZ of April 30, 2010 - Collection of Legislation of the Russian Federation, 2010, No. 18, Art. 2145)

(Clause 1 as amended by the Federal Law of December 27, 2009 N 374-FZ - Collection of Legislation of the Russian Federation, 2009, N 52, Art. 6450, the provisions of subparagraph 13 apply until January 1, 2013)

2. The provisions of this article are applied taking into account the provisions.

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