General Information on Refund of State Duty

State duty is a fee charged when filing applications, claims, and other appeals to court. In certain cases provided for by law, the payer is end to a full or partial refund of the amount paid.

It is important to note: in courts of general jurisdiction and in magistrate’s courts, there is NO refund of state duty upon withdrawal of a claim. A refund is only possible in specifically established cases by law.

Grounds for Refund of State Duty

According to Article 333.40 of the Tax Code of the Russian Federation, state duty is subject to refund in the following cases:

• payment in excess of/Foundation excess amount;
• return of the statement of claim or refusal to accept it;
• termination of proceedings in the case;
• leaving the application without consideration;
• refusal of the plaintiff from the claim, recognized by the court (in arbitration proceedings);
• other cases provided for by law.

Procedure for Obtaining a Certificate in a Magistrate’s Court

Step 1: Filing an Application for Issuance of a Certificate

To refund the state duty, it is necessary to obtain a special certificate from the court confirming the right to a refund. Without this certificate, the tax office will not accept the application for a refund of funds.

Step 2: Applying to the Tax Office

After receiving the certificate from the court, the payer applies to the Federal Tax Service (FTS) of Russia with an application for a refund of the overpaid amount of state duty.

Sample Application for Issuance of a Certificate for Refund of State Duty

Structure of the Application:

1. Name of the judicial body (magistrate of judicial district No. ___)
2. Information about the applicant (full name, address, contact details)
3. Heading: «On the Issuance of a Certificate for Refund of State Duty»
4. Descriptive part: circumstances of the case, amount of duty paid, number and date of the payment document
5. Prayer for relief: request for issuance of a certificate for refund of state duty for a specific amount
6. List of attached documents
7. Date and signature

Sample Text of the Application:

«___» __________ 20___

To the Magistrate of Judicial District No. _____

From: _____________________________

(full name, address)

APPLICATION

for the issuance of a certificate for refund of state duty

On «___» __________ 20___ I (we) applied to the court with a statement of claim against _________________________ regarding _________________________.

State duty in the amount of _______ rubles was paid according to receipt (payment order) No. _____ dated «___» __________ 20___.

Due to _________________________________________ (indicate the reason: return of the statement of claim, conclusion of a settlement agreement, etc.), the proceedings in the case were terminated (the statement of claim was returned, the case was left without consideration).

Based on the foregoing, guided by Article 333.40 of the Tax Code of the Russian Federation,

I—REQUEST:

Issue a certificate for refund of state duty in the amount of _______ (__________) rubles.

Attachments:

1. Copy of the payment document for payment of state duty.
2. Copy of the judicial act (if available).
3. Copy of the application according to the number of interested parties.

«___» __________ 20___ _____________ / _____________ / (signature)

Required Documents for Obtaining a Certificate

• Passport or other identity document;
• Copy of the payment document for payment of state duty (receipt, payment order);
• Copy of the statement of claim or other procedural document;
• Documents confirming the grounds for refund (if available);
• Copy of the judicial act if the case has already been considered.

Requirements for Certificate Execution

According to established rules:

• The certificate for refund of state duty must bear the court’s official seal;
• The certificate must contain the number and date of issue;
• The amount of state duty subject to refund is indicated;
• The details of the payment document on the basis of which the payment was made are indicated;
• The certificate is certified by the signature of the judge or court official.

Timeframes for Issuance of Certificate and Refund of Funds

Contacts for Appeals

Official Resources

Official portal of courts of general jurisdiction: mos-gorsud.ru (for Moscow)

Portal of State Services of the Russian Federation: www.gosuslugi.ru

Official website of the FTS of Russia: www.nalog.ru

Hotline and Phone Numbers

• Unified reference service of courts of general jurisdiction: check on the regional court portal
• Phone of the reference service of the FTS of Russia: 8 (800) -22-22-22
• Unified phone of the support service of the Gosuslugi portal: 8 (800) -00-70-10

Email Addresses

• FTS of Russia: via taxpayer’s personal account
• Gosuslugi portal: via user’s personal account

Personal Reception and Working Hours of Magistrate Judges

Personal reception of citizens by magistrate judges is carried out in accordance with the established schedule:

• Usually: Monday — Thursday from 9:00 to 18:00, Friday from 9:00 to 16:45
• Days off: Saturday, Sunday
• Reception on personal matters: check at the specific judicial district

Important: preliminary appointment for reception may be made through the Gosuslugi portal or by phone of the judicial district.

Departments Responsible for Issuance of Certificates

Leadership

Organizational leadership of the activities of magistrate judges is carried out by:

• Chairman of the judicial district — coordination of the work of magistrate judges;
• Chairman of the district court — methodological guidance;
• Qualification collegiums of judges — issues of qualification and disciplinary responsibility.

Reviews and Practical Recommendations

Positive Experience: