Payment and refund of state fees for registration of individual entrepreneurs and LLCs in 2021

On January 1, 2021, in accordance with Federal Law No. 374-FZ dated November 23, 2020, changes to Art. 333.33 of the Tax Code of the Russian Federation, new fees are introduced for applicants:

• for state registration of the transfer of ownership of a real estate property in connection with the reorganization of a legal entity in the form of transformation - 1000 rubles;
• for entering data about a legal entity into the register of financial platform operators - in the amount of 35,000 rubles;
• for granting a license for the production of ethyl alcohol for the production of the pharmaceutical substance ethyl alcohol (ethanol) - 9.5 million rubles.

In terms of providing benefits for paying state fees, two new grounds have been introduced for the obligation to pay state fees:

• in order to encourage rights holders of real estate to register rights that arose before the entry into force of the Federal Law of the Russian Federation of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”, they are exempt from paying the state duty when applying for legally significant actions related to state registration of previously arisen rights;
• In order to reduce the financial burden on citizens affected by emergencies, an exemption from payment of state duty for state registration of ownership of residential premises or shares in them acquired by individuals in connection with the implementation of social support measures is provided to replace residential premises lost by them as a result of the emergency.

Procedure and deadlines for paying state duty

The procedure and timing of payment of state duty are regulated by the norms established by Article 333.18 of the Tax Code of the Russian Federation, as well as a number of other articles.

The state fee is paid when applying to perform legally significant actions before submitting applications or documents to perform such actions, or if applications to perform such actions are submitted in electronic form, after submitting these applications, but before accepting them for consideration in accordance with subclause 5.2 paragraph 1 of article 333.18 of the Tax Code of the Russian Federation. The exceptions are the cases listed in paragraphs. 1 - 5.1, 5.3 clause 1 art. 333.18 Tax Code of the Russian Federation.

The state duty is paid in cash or non-cash form at the place where the legally significant action was performed. Documents confirming payment are:

• receipt - if the fee was paid in cash; issued by a bank, or an official or cash desk of a government agency through which the payment was made;
• payment order with a bank mark - if the fee was paid in cashless form.

Foreign organizations, foreign citizens and stateless persons pay state fees in accordance with the general procedure.

At the end of 2021, in the third reading, the State Duma adopted amendments to the Tax Code of the Russian Federation, extending until January 1, 2023 a 30% discount when citizens pay duties through the State Services portal. Previously, the discount was valid until January 1, 2021.

Common Questions

For what reasons can a citizen be denied registration of an individual entrepreneur?

Tax authorities have the right to refuse an individual to register an individual entrepreneur in the following cases:

1. If not all required documents are submitted. The list of required documents can be found here.
2. If an individual is already registered as an individual entrepreneur. One entrepreneur cannot have two registration certificates at the same time.
3. If the period for which the court sentence prohibited the citizen from engaging in entrepreneurial activity has not expired (as well as in other cases of disqualification before the expiration of the decision).
4. If 5 years have not elapsed from the moment the entrepreneur was declared bankrupt or from the moment his activities were forcibly terminated.

What is the amount and conditions for collecting the fee if we pay again?

In some cases, the tax service may refuse to register an entrepreneur. For example, if less than a year ago a citizen was unable to pay off his debts and was declared bankrupt (Part 4, Article 22.1 of Law No. 129-FZ). After a year, bankrupt status is no longer a basis for refusal of state registration, and the citizen can again try to obtain individual entrepreneur status. To do this, he will need to re-assemble the package of documents, and when applying directly to the Federal Tax Service, also pay a fee.

But there is an exception. According to clause 38.1 of the Administrative Regulations, approved. By order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 169n, refusal to register, among other things, may be due to failure to submit the necessary documents to the tax authorities, their execution not in the established form, or in violation of the requirements for registration.

For example, in violation of clause 1.1 of the Requirements for the preparation of documents submitted to the registration authority (Appendix No. 20 to the order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. ММВ-7-6 / [email protected] ), the application is filled out with a red pen, not a black one colors or not in the form P21001 (Appendix No. 13 to the same order).

In these cases, you can submit new documents to the Federal Tax Service once without paying a state fee, provided that no more than three months have passed since the refusal of registration.

Reflection of non-cash payments

Accounting for settlements for payment of state duties by bank transfer is carried out using account 303.05 “Settlements for other payments to the budget.”

In accordance with Instruction No. 162n, clauses 104, 111, operations for the calculation and payment of state duties from the personal account of a government institution are carried out using the following accounting entries:

Where to pay the fee

To deregister an individual entrepreneur, you must contact the registration authority of your region. These are specialized tax inspectorates that carry out registration activities for the entire region or large city. In addition, you can submit documents to a multifunctional center that provides business services.

It is important that the receipt for payment of the state fee for closing an individual entrepreneur is paid to the details of the Federal Tax Service or the MFC where you are submitting the documents. Some applicants make the mistake of transferring the fee to the details of their inspection, where they are registered by registration. In this case, the closure of the individual entrepreneur will be refused and the documents must be submitted again.

A sample receipt for the state fee for closing an individual entrepreneur can be asked at the registration inspection or the MFC, but it is easier to prepare a payment document on the Federal Tax Service website.

Payment through an accountable person

Accounting for such settlements through an accountable person is carried out using account 208.91 “Settlements with accountable persons for the payment of duties and fees.”

These calculations for the payment of state duty through an accountable person are reflected in budget accounting with the following entries:

When you can avoid paying a fee for closing an individual entrepreneur

From January 2021, the fee for registration actions at the Federal Tax Service will not be charged if the applicant’s documents are sent electronically. This rule applies not only to the closure of individual entrepreneurs in 2021, but also to the registration of a business, as well as changes to state registers.

If an individual entrepreneur has a strengthened qualified signature, then he can save a little and send only an application in form P26001 to the Federal Tax Service. He will not have to pay the fee.

Fill out an application to close an individual entrepreneur

But if the entrepreneur does not have his own digital signature, then you can try other options for closing an individual entrepreneur without a fee:

• contact the MFC, which works with the Federal Tax Service through the electronic document management channel (this possibility must be clarified in the center itself);
• send the documents through a notary, who will certify them with his signature (the cost of the service starts from 1,000 rubles).

The second method should be considered if the entrepreneur is far from his place of registration or cannot personally contact the registration authority of his region.

Who is eligible for additional tax deferrals? COVID-19 Deferral Calculator

As part of the execution of a judicial act

In a situation where the plaintiff is an individual, settlements with him are reflected in budget accounting using account 302.96 “Settlements for other payments of a current nature to individuals,” and if the plaintiff is a legal entity, then account 302.97 “Settlements for other payments of a current nature to organizations” is used. .

These transactions for reimbursement of legal costs to the plaintiff (in terms of the state duty paid by him) are reflected in the accounting records as follows:

Where can I get the details to pay the state fee for a driver’s license?

The need to obtain a driver's license may be dictated by various reasons. The execution of this document may be necessary in the event of expiration of the previous document, theft, loss or change of name. The process of obtaining a driver's license involves paying a state fee. To do this, you need to contact the bank, which will provide the driver with a payment order. The payer must provide the details of both the recipient and the sender.

Filling out a payment order independently assumes that the payer knows the details of the traffic police examination unit that carries out the replacement of the driver’s license. In order to find out the necessary details, you should use the traffic police website or contact the traffic police department at your residence address. As a rule, details for paying the state duty are indicated on special information stands in the territorial divisions of the traffic police.

When filling out the form, you must accurately enter all the specified details. Any inaccuracy may lead to non-receipt of payment to the recipient’s account represented by the traffic police department. Accordingly, due to such an oversight, the payer will not be able to complete the process of obtaining a driver’s license.

When applying to the courts of the Russian Federation

When applying to arbitration courts

When applying to courts of general jurisdiction, to magistrates (with the exception of the Supreme Court of the Russian Federation)

When appealing to the Supreme Court of the Russian Federation

When applying to the Constitutional Court of the Russian Federation

When applying to the constitutional (statutory) court of a constituent entity of the Russian Federation

When issuing permits for negative impact on the environment

State duty for granting permission to harvest wildlife objects

State duty for issuing a permit for the emission of harmful (pollutant) substances into the atmospheric air from stationary sources located at economic and other activity sites subject to federal state environmental control

State duty for issuing a permit for the emission of harmful (pollutant) substances into the atmospheric air during the operation of vehicles and other mobile vehicles

State fee for issuing a permit to discharge pollutants into the environment

State duty for the issuance by an authorized federal executive body of a document approving standards for the generation of production and consumption waste and limits on their disposal, as well as for re-issuing and issuing a duplicate of the specified document