Duty

Duty - a fee levied by authorized official bodies in the performance of certain functions in the amounts stipulated by state law .

Fees include, in particular, registration and stamp duties, court fees, and so on. Customs duties are levied on goods transported across the state border. Some types and types of goods and their quantity can be produced and transported duty free .

In the Middle Ages, duties were called fees levied by the state, cities and feudal lords for the use of roads and bridges , as well as for the conduct of litigation and other functions.

Russia

In accordance with the Tax Code of the Russian Federation (Chapter 25.3. “State Duty”), a state duty is a fee levied on organizations and individuals when they apply to government bodies , local authorities , other bodies and (or) officials who are authorized in accordance with legislative acts of the Russian Federation, legislative acts of constituent entities of the Russian Federation and regulatory legal acts of local authorities, for committing legally committed against these persons significant actions provided for by the Tax Code, with the exception of actions performed by consular offices of the Russian Federation, namely:

when applying to the courts of general jurisdiction, to justices of the peace;
when applying to arbitration courts;
when applying to the Constitutional Court of the Russian Federation and constitutional (charter) courts of the constituent entities of the Russian Federation;
notarial acts ;
actions related to the registration of acts of civil status ;
actions related to the acquisition of citizenship of the Russian Federation or exit from the citizenship of the Russian Federation, as well as entry into the Russian Federation or exit from the Russian Federation;
actions for official registration of the program for electronic computers , database and integrated circuit topology ;
actions of authorized state institutions in the implementation of federal assay supervision ;
actions of the authorized executive body in the implementation of state registration of medicines;
actions of the authorized executive body in the implementation of state registration of medical devices;
state registration of legal entities , political parties , the media , issues of securities , property rights , vehicles , etc.

Among other things, the RF Tax Code provides for state duties for:

the right to use the names “Russia”, “Russian Federation” and the words and phrases formed on their basis in the names of legal entities
the right to export cultural property , collectibles in paleontology and mineralogy ;
issuance of permits for transboundary movement of hazardous wastes;
issuance of permits for the export from the territory of the Russian Federation, as well as the import into the Russian Federation of species of animals and plants, their parts or derivatives that are subject to the Convention on the International Trade in Endangered Species of Wild Fauna and Flora .

Changes

On December 27, 2009, Federal Law No. 374-ФЗ “On Amending Article 45 of Part One and Chapter 25.3 of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation, as well as Recognizing the Federal Law“ On Charges for Extradition licenses to carry out activities related to the production and trafficking of ethyl alcohol, alcoholic and alcohol-containing products. ”The adopted law significantly increases the amount of the paid state duty for the commission of legally significant s actions. The Federal Law of December 27, 2009 № 374-FZ enters into force after 1 month from the date of its official publication, namely 29 January 2010, except for certain provisions, which provide for other terms.

Duty

Russia

Changes

See also

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Literature

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