Article 333 21. Tax Code State Duty to Arbitration Court. Tax Code of the Russian Federation - latest changes and laws

ST 333.21 Tax Code of the Russian Federation.

1. For cases under consideration 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 applying statement of claim of a property nature to be assessed, 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 in disputes arising from the conclusion, amendment or termination of contracts, as well as in disputes on the recognition of transactions as invalid - 6,000 rubles;

2.1) when submitting an application for disputing normative 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 personalization 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 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 single technology, containing explanations of the law and having regulatory properties:

for individuals- 300 rubles;

for organizations - 2,000 rubles;

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

for individuals - 300 rubles;

for organizations - 3,000 rubles;

4) when filing other statements of claim of a non-property nature, including an application for recognition of a right, an application for awarding a duty in kind, - 6,000 rubles;

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

5) when filing an application for declaring a 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 for joining the case of third parties declaring independent claims regarding the subject of the dispute:

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

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

8) when applying for extradition writ of execution for the enforcement of the decision of the arbitration court - 3,000 rubles;

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

10) when filing an application for the annulment of 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 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 against court rulings on refusal to accept a statement of claim (statement) or an application for issuing a court order, on termination of proceedings on a case, on leaving a statement of claim without consideration, in a case on contesting the decisions of an arbitration court, on issuing writ of execution for the enforcement of decisions of an arbitration court, on refusing to issue writ of execution - 50 percent of the amount of the state fee 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 claim of a non-property nature;

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

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

for individuals - 300 rubles;

for organizations - 6,000 rubles.

2. The provisions of this Article shall be 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 for paying the state fee in cases considered in the arbitration court.

Arbitration courts are an independent system of courts. Each subject of the Russian Federation has its own court of Arbitration which is authorized to hear 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 have arisen 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 practices in the commercial environment.

Part 1 of the commented article establishes the amount of the state fee paid when applying to arbitration courts. Clause 1 establishes the amount of the state fee payable when applying to an arbitration court with a property claim subject to evaluation. 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 on claims:

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

2) on recognizing as unenforceable an executive or other document, according to which the collection is made in an indisputable (non-acceptance) procedure, - based on the disputed amount of money;

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

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

The amount of the forfeit (fine, penalty interest) and interest indicated in the statement of claim shall also be included in the price of the claim. The price of a claim consisting of several independent claims is determined by the sum of all claims. According to claims for recognition of the right, incl. rights of ownership, use, possession, disposal, the state fee is paid in the amounts established for statements of claim of a non-property nature.

The price of the claim is indicated by the applicant. In the event of an incorrect indication by the applicant of the price of the claim, it shall be determined by the arbitration court.

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

1) up to 50,000 rubles - 4% of the value of the claim, 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 in disputes arising from the conclusion, amendment or termination of contracts, as well as disputes on the recognition of transactions as invalid, a state fee is paid in the amount of 2000 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 of the Civil Code of the Russian Federation (CC RF) (as amended and supplemented on July 27, 2006), in general position about contracts. It is from the contractual relationship that most of the 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 the court (disputable transaction) or regardless of such recognition (void transaction). A demand to apply the consequences of the invalidity of a void transaction may be submitted 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, except for those related to its invalidity, and is invalid from the moment it was made. 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, 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, 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 provides for other consequences of the violation.

When filing 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 governments, 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 Arbitration Procedure Code of the Russian Federation cases on contesting normative legal acts affecting the rights and legitimate interests of persons in the field of entrepreneurial and other economic activity, are considered by the arbitral tribunal general rules claim proceedings, provided for by the APC of the Russian Federation. Proceedings in cases of contesting normative legal acts are initiated on the basis of applications from interested persons who have applied for the recognition of such an act as invalid. Cases on contesting normative 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 contesting the rights and legitimate interests of persons in the field of entrepreneurial and other economic activities of non-normative legal acts, decisions and actions (inaction) of state bodies, local governments and other bodies, officials, including . bailiffs-executors are considered by the arbitration court according to the general rules of action proceedings provided for by the APC of the Russian Federation. Proceedings on challenging non-normative legal acts, decisions and actions (inaction) of the said bodies are initiated on the basis of an application by an interested person who has applied to an arbitration court with a demand to invalidate the non-normative legal acts or to declare illegal the decisions and actions of the said 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 according to the general rules of action 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 those who applied with a request to bring to administrative responsibility, engaged in entrepreneurial and other economic activities.

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

The commented article established the amount of the state fee 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 a 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 for declaring a debtor bankrupt is accepted by an arbitration court if the claims against the debtor - a legal entity in the aggregate amount to at least 100,000 rubles, to a debtor-citizen - at least 10,000 rubles, and the specified 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 shall be submitted to the arbitration court in writing. The specified 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 of the Federal Law "On insolvency (bankruptcy)" in the application of the debtor must be indicated:

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

2) the amount of claims of creditors for monetary obligations in the 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 benefits to them, the amount of remuneration due for the payment of remuneration under copyright agreements;

4) the amount of debt on mandatory payments;

5) substantiation of the impossibility to satisfy the creditors' claims in full or significant complications economic activity when foreclosing on the debtor's property;

6) information about the statements of claim against the debtor, enforcement documents, as well as other documents submitted for debiting funds from the debtor's accounts without acceptance;

7) information about the debtor's property, incl. about cash and about receivables;

8) numbers of 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 contain 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 specify the requirements for the candidacy of an interim manager. The application of the debtor-citizen shall also contain information about the obligations of the debtor not related to entrepreneurial activity(Article 37 of the Federal Law "On Insolvency (Bankruptcy)").

When submitting applications for the establishment of facts of legal significance, the state fee is 1000 rubles. In the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 17, 2004 N 76 "On the review of the practice of consideration by arbitration courts of cases on the establishment of facts of legal significance" an overview of the practice of consideration by arbitration courts of this category of cases is given. 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, an application demanding a legal assessment of a person's behavior is not subject to consideration in a special proceeding. The refusal of the registering body to register the right of ownership to real estate or transactions with it is not a basis for recognizing this right in a special proceeding. Also, the fact that the property belongs to the applicant on the right of ownership cannot be established in the order of special proceedings. An application for establishing the fact that a certain person has fulfilled an obligation is also not subject to consideration in the order of special proceedings. An application for establishing the presence or absence of a right (property right, right from an obligation, etc.) is not subject to consideration in the order of special proceedings.

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 during the consideration of the case on the establishment of facts of legal significance, it turns out that a dispute has arisen about the right, 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 in the order of action proceedings.

The arbitration court establishes facts of 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 on the establishment of the fact:

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

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

3) ownership of a title document in force in the field of entrepreneurial and other economic activities, a legal entity or an individual entrepreneur, if the name of the legal entity, F.I.O. individual entrepreneur, indicated in the document, do not match the name and full name. according to their documents;

4) other facts giving rise to legal consequences in the field of entrepreneurial 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 an 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 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.

An application for the establishment of 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 APC of the Russian Federation, this General requirements submitted to the claim.

The application must also indicate:

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

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

3) substantiation of the need to establish this fact;

4) evidence confirming the inability of the applicant to obtain proper evidence or restore lost documents.

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, 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 in disputes arising from the conclusion, amendment or termination of contracts, as well as in disputes on the recognition of transactions as invalid - 4,000 rubles;

3) when filing 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 governments, other bodies, officials as illegal:

for organizations - 2,000 rubles;

4) when filing other statements of claim of a non-property nature, including an application for recognition of a right, an application for awarding a duty in kind, - 4,000 rubles;

5) when filing an application for declaring a 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 for joining the case of third parties declaring independent claims regarding the subject of the dispute:

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

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

8) when submitting an application for the issuance of writ of execution for the enforcement of an arbitration court decision - 2,000 rubles;

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

10) when filing an application for the annulment of 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 arbitral award - 2,000 rubles;

12) when filing an appeal and (or) a cassation, supervisory appeal against decisions and (or) decisions of an arbitration court, as well as against court rulings to terminate proceedings on a case, to leave a statement of claim without consideration, to issue writ of execution for enforcement of decisions arbitration court, on refusal to issue writ of execution - 50 percent of the amount of the state fee payable when filing a 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 issuing a duplicate writ of execution (including copies of the minutes of the court session) - 4 rubles per one document page, but not less than 40 rubles;

14) when filing 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 - 200 rubles;

for organizations - 4,000 rubles.

(Subparagraph 14 introduced federal law dated April 30, 2010 N 69-FZ - Collection of Legislation of the Russian Federation, 2010, N 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, Article 6450, the provisions of subparagraph 13 shall apply until January 1, 2013)

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

(Article 333-21 was introduced by Federal Law No. 127-FZ of November 2, 2004 - Collection of Legislation of the Russian Federation, 2004, No. 45, Art. 4377)


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Article 333.21 of the Tax Code of the Russian Federation. Sizes of the state fee for 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 claim of a property nature subject to assessment, at the price of the claim:

dorubles - 4 percent of the value of the claim, but not less than roubles;

bran up to roubles, plus 3 percent of the amount exceeding roubles;

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

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

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

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

2.1) when filing an application to challenge the 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 single technology:

for individuals rubles;

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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 single technology, containing explanations of the law and having regulatory properties:

for individuals rubles;

for organizations rubles;

3) when filing 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 governments, other bodies, officials as illegal:

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for individuals rubles;

for organizations rubles;

4) when filing other statements of claim of a non-property nature, including an application for the recognition of a right, an application for awarding a duty in kind, rubles;

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

5) when filing an application for declaring a 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 for joining the case of third parties declaring independent claims regarding the subject of the dispute:

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

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

8) when submitting an application for the issuance of writ of execution for the enforcement of the decision of the arbitration court;

9) when submitting an application for securing iskarubles;

10) when submitting an application for the annulment of the decision of the arbitral tribunal;

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

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

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

14) when filing 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:

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for individuals rubles;

for organizations rubles.

2. The provisions of this Article shall be applied subject to the provisions of Article 333.22 of this Code.

Comments to Art. 333.21 of the 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 the state fee established by it for cases considered by arbitration courts, Federal Law of December 27, 2009 N 374-FZ, from January 30, 2010, has been doubled on average.

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

The payment of a state fee when appealing against 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.

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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 Certain Issues of Application by Arbitration Courts of Chapter 25.3 of the Tax Code of the Russian Federation”.

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RF CODIFICATION ©. 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, arbitration courts, the state fee is paid in the following amounts:

(as amended by Federal Law No. 198-FZ of June 28, 2014)

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

dorubles - 4 percent of the value of the claim, but not less than roubles;

bran up to roubles, plus 3 percent of the amount exceeding roubles;

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

(As amended by Federal Law No. 41-FZ of April 5, 2010)

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

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

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

2.1) when filing an application to challenge the 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 single technology:

for individuals rubles;

(as amended by Federal Law No. 312-FZ of October 22, 2014)

for organizations rubles;

(Clause 2.1 was introduced by Federal Law No. 198-FZ of June 28, 2014)

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 single technology, containing explanations of the law and having regulatory properties:

for individuals rubles;

for organizations rubles;

(Clause 2.2 was introduced by Federal Law No. 19-FZ of February 15, 2016)

3) when filing 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 governments, other bodies, officials as illegal:

(as amended by Federal Law No. 198-FZ of June 28, 2014)

for individuals rubles;

(As amended by Federal Law No. 221-FZ of July 21, 2014)

for organizations rubles;

(As amended by Federal Law No. 221-FZ of July 21, 2014)

4) when filing other statements of claim of a non-property nature, including an application for the recognition of a right, an application for awarding a duty in kind, rubles;

(As amended by Federal Law No. 221-FZ of July 21, 2014)

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

(Clause 4.1 was introduced by Federal Law No. 48-FZ of March 2, 2016)

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

for individuals rubles;

for organizations rubles;

(clause 5 as amended by the Federal Law of November 30, 2016 N 407-FZ)

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

(As amended by Federal Law No. 221-FZ of July 21, 2014)

7) when submitting an application for joining the case of third parties declaring independent claims regarding the subject of the dispute:

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

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

8) when submitting an application for the issuance of writ of execution for the enforcement of the decision of the arbitration court;

(As amended by Federal Law No. 221-FZ of July 21, 2014)

9) when submitting an application for securing iskarubles;

(As amended by Federal Law No. 221-FZ of July 21, 2014)

10) when submitting an application for the annulment of the decision of the arbitral tribunal;

(As amended by Federal Law No. 221-FZ of July 21, 2014)

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

(As amended by Federal Law No. 221-FZ of July 21, 2014)

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

(clause 12 as amended by the Federal Law of 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 claim of a non-property nature;

(Clause 12.1 was introduced by Federal Law No. 57-FZ of April 3, 2017)

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

(Clause 12.2 was introduced by Federal Law No. 57-FZ of April 3, 2017)

14) when filing 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 rubles;

(As amended by Federal Law No. 221-FZ of July 21, 2014)

for organizations rubles.

(As amended by Federal Law No. 221-FZ of July 21, 2014)

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

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

2. The provisions of this Article shall be applied subject to the provisions of Article 333.22 of this Code.

tax code(NC) RF establishes a system of taxes and fees. Determines the relationship with the FTS. Oversees issues such as the legal representative of the taxpayer, forms and methods tax control, a consolidated group of taxpayers, types of taxes and fees levied in our country, the grounds for the 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 against 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 accounting for OSNO (VAT and income tax), USN and UTII, generate payments, personal income tax, 4-FSS, SZV-M, Unified Settlement and submit any reporting via the Internet, etc. (from 350 r/month). 30 days free (now for new 3 months free). At the first payment (using this link) three months as a gift.

STATE FEES WHEN APPLYING TO THE COURT

Tax Code of the Russian Federation (Part Two), Chapter 25.3 State Duty

(text as of 01/22/2018)

The State Duty section contains the following pages:

The amount of the state duty to the court of general jurisdiction and to the magistrate's court

The amount of state duty when applying to the arbitration court

Benefits for the payment of state duty to the court, world court, arbitration court

Refund and offset of the state fee

State fee for registration of rights to real estate

State fee for notarial acts

Privileges for the payment of state duty when performing notarial acts

State duty to 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 permit, etc.)

The state duty is a fee collected from individuals and legal entities when they apply to state bodies, local governments, other bodies and (or) to officials for the performance of legally significant actions, in particular when these persons apply to courts of general jurisdiction, arbitral tribunals or justices of the peace.

STATE DUTIES WHEN APPLYING TO THE ARBITRATION COURT

1. When filing a claim of a property nature subject to evaluation, 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 fee paid when filing a claim of a non-property nature;

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

for individuals rubles; for legal entities rubles.

Features of payment of the state fee

when applying to arbitration

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

COMMENT

The Supreme Court of the Russian Federation, arbitration courts, courts of general jurisdiction or justices of the peace, based on the financial status of the payer, have the right to exempt him from paying the state fee in cases considered by the said courts or justices of the peace, or reduce its amount, as well as defer (spread out) it 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. Sizes of the state fee for 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, by arbitration courts, the state fee is paid in the following amounts:

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

dorubles - 4 percent of the value of the claim, but not less than roubles;

bran up to roubles, plus 3 percent of the amount exceeding roubles;

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

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

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

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

2.1) when filing an application to challenge the 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 single 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 single technology, containing explanations of the law and having regulatory properties:

for individuals rubles;

for organizations rubles;

3) when filing 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 governments, other bodies, officials as illegal:

for individuals rubles;

for organizations rubles;

4) when filing other statements of claim of a non-property nature, including an application for the recognition of a right, an application for awarding a duty in kind, rubles;

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

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

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 for joining the case of third parties declaring independent claims regarding the subject of the dispute:

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

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

8) when submitting an application for the issuance of writ of execution for the enforcement of the decision of the arbitration court;

9) when submitting an application for securing iskarubles;

10) when submitting an application for the annulment of the decision of the arbitral tribunal;

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

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

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

13) has become invalid;

14) when filing 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 rubles;

for organizations rubles.

2. The provisions of this Article shall be applied subject to the provisions of Article 333.22 of this Code.

UrDela.ru

Article 333.21 (TC RF). Sizes of the state fee 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, at the price of the claim:

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

bran up to roubles, plus 3 percent of the amount exceeding roubles;

bran up to roubles, plus 2 percent of the amount exceeding roubles;

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

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

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

3) when filing 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 governments, other bodies, officials as illegal:

for individuals rubles;

for organizations rubles;

4) when filing other statements of claim of a non-property nature, including an application for the recognition of a right, an application for awarding a duty in kind, rubles;

5) when submitting an application for declaring a debtor insolvent (bankrupt) rubles;

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

7) when submitting an application for joining the case of third parties declaring independent claims regarding the subject of the dispute:

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

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

8) when submitting an application for the issuance of writ of execution for the enforcement of the decision of the arbitration court;

9) when submitting an application for securing iskarubles;

10) when submitting an application for the annulment of the decision of the arbitral tribunal;

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

12) when filing an appeal and (or) a cassation, supervisory appeal against decisions and (or) decisions of an arbitration court, as well as against court rulings to terminate proceedings on a case, to leave a statement of claim without consideration, to issue writ of execution for enforcement of decisions arbitration court, on refusal to issue writ of execution - 50 percent of the amount of the state fee payable when filing a 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 issuing a duplicate writ of execution (including copies of the minutes of the court session) - 2 rubles per one page of the document, but not less than 20 rubles.

Part 2. The provisions of this Article shall be applied subject to the provisions of Article 333.22 of this Code.

Article 333.21. Sizes of the state fee for cases considered by the Supreme Court of the Russian Federation, arbitration courts

There are no new versions of the article that have not entered into force.

Article 333.21. Sizes of the state fee for 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 claim of a property nature subject to assessment, at the price of the claim:
    • dorubles - 4 percent of the value of the claim, but not less than roubles;
    • bran up to roubles, plus 3 percent of the amount exceeding roubles;
    • bran up to rubles rubles plus 2 percent of the amount exceeding rubles;
    • from a ruble to rubles plus 1 percent of the amount exceeding rubles;
    • more than roubles, plus 0.5 percent of the amount exceeding roubles, but not more than roubles;
  • 2) when filing a statement of claim on disputes arising from the conclusion, amendment or termination of contracts, as well as on disputes on the recognition of transactions as invalid rubles;
  • 2.1) when filing an application to challenge the 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 single 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 single technology, containing explanations of the law and having regulatory properties:
    • for individuals rubles;
    • for organizations rubles;
  • 3) when filing 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 governments, other bodies, officials as illegal:
    • for individuals rubles;
    • for organizations rubles;
  • 4) when filing other statements of claim of a non-property nature, including an application for the recognition of a right, an application for awarding a duty in kind, rubles;
  • 4.1) when submitting an application for issuing a court order - 50 percent of the amount of the state fee charged when filing a claim of a property nature;
  • 5) when filing an application for declaring a debtor insolvent (bankrupt):
    • 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 for joining the case of third parties declaring independent claims regarding the subject of the dispute:
    • on disputes of a property nature, if the claim is not subject to evaluation, as well as on disputes of a non-property nature - in the amount of the state fee paid when filing a claim of a non-property nature;
    • for disputes of a property nature - in the amount of the state fee paid on the basis of the amount disputed by a third party;
  • 8) when submitting an application for the issuance of writ of execution for the enforcement of the decision of the arbitration court;
  • 9) when submitting an application for securing iskarubles;
  • 10) when submitting an application for the annulment of the decision of the arbitral tribunal;
  • 11) when filing an application for the recognition and enforcement of a foreign court decision, a foreign arbitration award in rubles;
  • 12) when filing an appeal and (or) a cassation complaint against decisions and (or) decisions of an arbitration court, as well as against court rulings on refusal to accept a statement of claim (statement) or an application for issuing a court order, on termination of proceedings on a case, on leaving a statement of claim without consideration, in a case on contesting the decisions of an arbitration court, on issuing writ of execution for the enforcement of decisions of an arbitration court, on refusing to issue writ of execution - 50 percent of the amount of the state fee 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 claim of a non-property nature;
  • 12.2) when filing a supervisory appeal - in the amount of the state fee payable when filing a claim of a non-property nature;
  • 13) became invalid from January 1, 2013. - Federal Law of December 27, 2009 N 374-FZ;
  • 14) when filing 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 rubles;
    • for organizations rubles.

2. The provisions of this Article shall be applied subject to the provisions of Article 333.22 of this Code.

Comments to Art. 333.21

Other articles of the section

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

Art. 333.21 of the Tax Code of the Russian Federation Part 2

References to Art. 333.21 of the Tax Code of the Russian Federation, part 2 in legal advice

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  • CHAPTER 3.5. TAXPAYERS - PARTICIPANTS OF SPECIAL INVESTMENT CONTRACTS (introduced by Federal Law No. 269-FZ of August 2, 2019)
  • Chapter 4. REPRESENTATION IN RELATIONS REGULATED BY THE LEGISLATION ON TAXES AND FEES
  • Section III. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, BODIES OF THE INTERNAL AFFAIRS, INVESTIGATING BODIES, THEIR OFFICIALS dated December 28, 2010 N 404-FZ)
    • Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES AND THEIR OFFICIALS
    • Chapter 6. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES (as amended by Federal Laws No. 86-FZ of 30.06.2003, No. 404-FZ of 28.12.2010)
  • Section IV. GENERAL RULES FOR THE FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)
    • Chapter 7. OBJECTS OF TAXATION
    • Chapter 8. PERFORMANCE OF THE OBLIGATION TO PAY TAXES, FEES AND INSURANCE PREMIUMS
    • Chapter 10
    • Chapter 11
    • Chapter 12
  • Section V. TAX DECLARATION AND TAX CONTROL
    • Chapter 13. TAX DECLARATION
    • Chapter 14. TAX CONTROL
  • Section V.1. RELATED PERSONS AND INTERNATIONAL GROUPS OF COMPANIES. GENERAL PROVISIONS ON PRICES AND TAXATION. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PARTIES. AGREEMENT ON PRICING. DOCUMENTATION FOR INTERNATIONAL GROUP OF COMPANIES (as amended by Federal Law No. 340-FZ of November 27, 2017)
    • Chapter 14.1. RELATED PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN THE ORGANIZATION
    • Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARISONING THE TERMS OF TRANSACTIONS BETWEEN RELATED PARTIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS NOT RELATED
    • Chapter 14.3. METHODS USED IN DETERMINATION FOR TAX PURPOSES OF INCOME (PROFIT, REVENUE) IN TRANSACTIONS TO WHICH RELATED PARTIES ARE PARTIES
    • Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. NOTICE OF CONTROLLED TRANSACTIONS
    • Chapter 14.4-1. SUBMISSION OF DOCUMENTATION FOR INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
    • Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PARTIES
    • Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES
  • Section V.2. TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by Federal Law No. 348-FZ of November 4, 2014)
    • Chapter 14.7. TAX MONITORING. REGULATIONS OF INFORMATION INTERACTION
    • Chapter 14.8. PROCEDURE FOR TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY
  • Section VI. TAX VIOLATIONS AND LIABILITY FOR THEIR COMPLETION
    • Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR TAX OFFENSES
    • Chapter 16. TYPES OF TAX VIOLATIONS AND RESPONSIBILITY FOR THEIR COMPLETION
    • Chapter 17. COSTS ASSOCIATED WITH THE IMPLEMENTATION OF TAX CONTROL
    • Chapter 18
  • Section VII. APPEALING ACTS OF TAX AUTHORITIES AND ACTION OR INACTION OF THEIR OFFICIALS
    • Chapter 19
    • Chapter 20. CONSIDERATION OF A COMPLAINT AND DECISION ON IT
  • SECTION VII.1. IMPLEMENTATION OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS (introduced by Federal Law of November 27, 2017 N 340-FZ)
    • Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
    • Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH THE INTERNATIONAL AGREEMENTS OF THE RUSSIAN FEDERATION (introduced by Federal Law No. 340-FZ of November 27, 2017)
    • Chapter 20.3. MUTUALLY AGREED PROCEDURE IN ACCORDANCE WITH THE INTERNATIONAL TAXATION TREATMENT OF THE RUSSIAN FEDERATION (introduced by Federal Law No. 325-FZ of September 29, 2019)
  • PART TWO
    • Section VIII. FEDERAL TAXES
      • Chapter 21. VALUE ADDED TAX
      • Chapter 22. EXCISES
      • Chapter 23. TAX ON INCOME OF INDIVIDUALS
      • Chapter 24. UNIFIED SOCIAL TAX (ARTICLES 234 - 245) Repealed from January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
      • Chapter 25. TAX ON INCOME OF ORGANIZATIONS
      • Chapter 25.1. FEES FOR THE USE OF ANIMAL WORLD OBJECTS AND FOR THE USE OF WATER BIOLOGICAL RESOURCES OBJECTS (introduced by Federal Law No. 148-FZ of November 11, 2003)
      • Chapter 25.2. WATER TAX (introduced by Federal Law No. 83-FZ of July 28, 2004)
      • Chapter 25.3. STATE DUTIES (introduced by Federal Law No. 127-FZ of November 2, 2004)
      • Chapter 25.4. TAX ON ADDITIONAL INCOME FROM THE PRODUCTION OF RAW HYDROCARBONS (introduced by Federal Law No. 199-FZ of July 19, 2018)
      • Chapter 26. TAX ON EXTRACTION OF MINERAL RESOURCES
    • Section VIII.1. SPECIAL TAX REGIME (introduced by Federal Law No. 187-FZ of December 29, 2001)
      • Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (SINGLE AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
      • Chapter 26.2. SIMPLIFIED TAXATION SYSTEM (introduced by Federal Law No. 104-FZ of July 24, 2002)
      • Chapter 26.3. TAXATION SYSTEM IN THE FORM OF A SINGLE TAX ON IMPUTED INCOME FOR CERTAIN TYPES OF ACTIVITIES (introduced by Federal Law No. 104-FZ of July 24, 2002)
      • Chapter 26.4. TAXATION SYSTEM FOR THE IMPLEMENTATION OF PRODUCT SHARED AGREEMENTS (introduced by Federal Law No. 65-FZ of June 6, 2003)
      • Chapter 26.5. PATENT TAXATION SYSTEM (introduced by Federal Law No. 94-FZ of June 25, 2012)
    • Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law No. 148-FZ of November 27, 2001)
      • Chapter 27. SALES TAX (ARTICLES 347 - 355) Repealed. - Federal Law of November 27, 2001 N 148-FZ.
      • Chapter 28. TRANSPORT TAX
      • Chapter 29. TAX ON GAMBLING BUSINESS
      • Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS
    • Section X. LOCAL TAXES AND FEES (as amended by Federal Law No. 382-FZ of 29 November 2014)
      • Chapter 31. LAND TAX
      • Chapter 32. TAX ON PROPERTY OF INDIVIDUALS
      • Chapter 33
    • Section XI. INSURANCE PREMIUM IN THE RUSSIAN FEDERATION (introduced by Federal Law No. 243-FZ of July 3, 2016)
      • Chapter 34. INSURANCE PREMIUM
  • Article 333.21. Sizes of the state fee for cases considered by the Supreme Court of the Russian Federation, arbitration courts

    • checked today
    • code dated 28.01.2020
    • entered into force on 01.01.2005

    There are no new versions of the article that have not entered into force.

    Compare with the version of the article dated 01/01/2017 06/01/2016 03/15/2016 01/01/2015 08/06/2014 01/01/2013 06/04/2010 05/07/2010 01/29/2010 01/31/2006 01/01/2010 01/31/2006 01/01/2010

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

    Case No. 306-ES16-8668
    June 9, 2016
    Case No. 304-ES16-6808
    June 3, 2016
    Judicial board for economic disputes, cassation
    Case No. 310-ES16-8038
    June 2, 2016
    Judicial board for economic disputes, cassation
    Case No. 305-ES16-8189
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