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Published: March 25, 2018
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State duty is a fee levied on legal entities and individuals for carrying out legally significant actions. Registration of ownership of a purchased apartment is considered legally significant, as stated in Chapter 25.3 of the Tax Code of the Russian Federation.
- Who should pay the state fee
- The amount of state duty when purchasing an apartment
- When and in what way do you need to pay the state duty?
- What has changed in the procedure for paying state duty in 2020
Who pays the state duty when buying an apartment?
There is no law defining the obligations of the seller and buyer to pay the costs of completing a purchase and sale transaction. These issues are usually resolved between the buyer and seller by agreement of the parties. I would like to draw your attention to the fact that it is advisable to discuss all issues related to the costs of concluding a purchase and sale transaction before the transaction, for example, when concluding a deposit agreement. Typically, a package of documents for the sale of an apartment (a certificate of characteristics from GorBTI and a certificate of absence of arrest on the apartment) is prepared by the seller at his own expense.
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State registration of rights and cadastral registration of real estate
To receive a significant part of government services, citizens need to pay a fee. Is a state duty charged when inheriting an apartment?
To begin with, it is worth understanding what is meant at the legal level by state duty and in what cases its payment is mandatory.
To obtain an extract from the Unified State Register of Real Estate about the absence of encumbrances on a residential property, you will have to pay a state fee of 400 rubles. This extract is included in the package of documentation provided to the buyer.
Since such payments are made without fail, you need to know the details that will be needed to pay the state duty to Rossreestr. You can find out about them by going to the rosreestr website.
Tax Code of the Russian Federation. According to this regulation, this is a monetary fee collected by government agencies and authorized services for the execution of legally significant actions.
The purchase and sale of an apartment is carried out with the mandatory participation of the Federal Service for State Registration of Real Estate, Cadastre and Cartography (Rosreestr). If real estate is valued above 1,000,000 rubles, the state duty will be 13,200 rubles and 0.5% of the amount over a million.
This name is a fee that is levied on individuals or legal entities for the commission of actions by government agencies that have legal significance. You can familiarize yourself in detail with all the provisions of this definition by studying article number 333.17 of the Tax Code of the Russian Federation. As for actions that fall under the concept of legally significant, they are listed in Article 25.3 of the Tax Code.
In the Russian Federation, the obligation to pay state duty is established in the relevant laws, as well as in the Tax Code of the Russian Federation.
Who pays for the apartment purchase and sale agreement?
The seller is also responsible for the costs of drawing up the purchase and sale agreement. The amount is not so significant: about 500 rubles. Mandatory expenses include payment of state duty. When buying and selling an apartment, it is 2000 rubles. Of these, 1,000 rubles are paid by the buyer and 1,000 rubles by the buyer and seller. “One thousand rubles is paid for registering the agreement and is divided among everyone involved in the transaction.
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How much is the state duty for joining a share in an apartment?
In a situation where a residential property is purchased by several citizens at once, the amount payable as state duty is divided among these citizens in proportion to their shares in the ownership of the acquired residential property. In addition, in the process of completing a purchase and sale transaction of a residential real estate property, the seller will need to provide an extract from the Unified State Register of Real Estate stating that no encumbrances have been imposed on this property.
However, taxes are compulsorily levied under certain conditions at specified times. While a duty is a payment to the state for a specific service provided.
To re-register municipal housing as a property, the new owner will have to spend a lot of time (about 2 months), collect a voluminous package of documents and, of course, pay a state fee. This amount will include payments:
- for an extract from the Unified State Register – 200 rubles;
- for registration of a privatization agreement – 1000 rubles.
The Ministry of Finance of the Russian Federation also indicated that the provision is subject to application taking into account the fact that, based on Part 2 of Art. 103 of the Arbitration Procedural Code of the Russian Federation, for claims for recognition of rights, including property rights, rights of use, rights of possession, rights of disposal, the state fee is paid in the amounts established for claims of a non-property nature.
Any listed actions performed outside the walls of a notary’s office will cost applicants 1.5 times more.
Payment of compensation to a participant in shared ownership by the remaining owners instead of allocating his share in kind is permitted with his consent.
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- Who must attend?
- Registration procedure
- Agreement
- Documentation
- Amount of state duty and cost of notary services
- When can registration of a transaction be refused?
- Paying income tax
- Features and nuances
In addition, the purchase and sale agreement must necessarily reflect information about title documents and restrictions and rights of third parties to the premises.
You can order this extract from the territorial division of the Federal Service for State Registration, Cadastre and Cartography, or from multifunctional centers providing state and municipal services.
Important! The procedure for transferring property rights and the procedure for its implementation are regulated by Federal Law No. 122, adopted in July 1997. Article 11 of this Federal Law states that it is mandatory to pay state duty, the amount of which is determined individually in each specific case in accordance with the tax legislation of the Russian Federation. The state duty for the sale of an apartment is a special fixed fee, the amount of which is determined in the Tax Code of the Russian Federation. It is mandatory for use throughout the Russian Federation.
Therefore, carefully read the article - “In what cases, in order to donate a share in an apartment, it is necessary to have the agreement certified by a notary. If in your case a notarized contract is required, then carefully read how to have it certified by a notary and how much it will cost.
State fee for registering property rights in 2020
In addition, few people know that the state duty for registering a contract and payment for the sale of rights are different things that may not coincide. Specific cases are determined by law. In other words, the payment for the contract is not registration of property rights. If the transaction is not registered, then the property cannot be registered either. The key documents are the purchase and sale agreement and the certificate of title, which should be submitted to the registration authority. Here the question arises: who pays the state duty when transferring property, and who pays for the contract? The answer is: the acquiring party .
The state duty for registering real estate has not been canceled
From February 1 of this year, notaries have an obligation to submit documents to Rosreestr. They provide this service free of charge. In connection with this, many property owners have decided that they do not need to pay state fees, and that now these expenses are borne by the notary. Is it so? Who should pay anyway? Today we will talk about this and in general about paying the state duty to Rosreestr with the Deputy Head of the Rosreestr Office for the Chuvash Republic, Evgeniy Dubov.
— Evgeniy Vladislavovich, so who should pay the state fee for registering rights to real estate - a notary or the future owner?
— The state fee for registering ownership of real estate and transactions with it has not been canceled. Notaries simply submit documents to Rosreestr for free, but the person to whom the rights are issued must bear the cost of paying the state duty. The Tax Code allows the transfer of state duties by another person; in this regard, the technical issue of issuing a receipt by the applicant or notary is decided on an individual basis. The notary submits documents electronically and the entire package is generated electronically, including the receipt for payment of the state duty. Calculation of the state duty and payment details will be contained in the payment documents sent to the notary, based on the completed application, taking into account the type of object, the registered right, the number of shareholders and other conditions.
— Are there those who are exempt from paying state duty?
— Yes, the law provides for persons who do not pay it. These are primarily individuals recognized as low-income. Next come veterans of the Great Patriotic War, disabled people of the Second World War, former prisoners of fascist concentration camps, ghettos and other places of forced detention created by the German fascists and their allies during the Second World War, former prisoners of war during the Second World War.
— Who sets the size of the state duty? And how much, for example, do you need to pay to decorate an apartment?
— The amount of state duty is established in the Tax Code, Article 333.33. For the transfer of the right (let’s say there is a purchase and sale) to an apartment, the state duty will be 2,000 rubles for an individual, if the apartment is registered by an organization, then 22,000 rubles.
— Do you have to pay for all the actions of Rosreestr or do you do something for free?
— There are certain activities for which you do not need to pay. The list is quite large, but in short, for example, for making changes to the Unified State Register of Real Estate in the event of changes in the legislation of the Russian Federation, for registering a mortgage arising under the law, as well as for paying off the mortgage registration record. Or, for example, if there is a waiver of property rights. In these and other cases, there is no need to pay state duty.
— And for registering the house with the cadastral register?
—
State cadastral registration is carried out without charging a fee to the applicant.
— Evgeniy Vladislavovich, what should a citizen know about paying state fees if he submits documents to register an apartment. Are there any requirements or maybe there is a special order?
— The most important thing that a citizen should remember is that the registration period begins from the moment the state fee is paid. Therefore, if you submit documents through the MFC, then it is best to pay the state fee during the acceptance of documents, so that the MFC specialist attaches the payment document. And although the law does not oblige you to attach a receipt, the applicant has the right to submit a document confirming payment of the state fee on his own initiative. If there is information about the payment of state duty contained in the State Information System on state and municipal payments, additional confirmation of payment is not required.
— And if a person submits documents electronically. What should be done with the state duty in this case?
— Here the payment procedure is actually somewhat different. You cannot pay the state fee in advance. Since when submitting an electronic application, a receipt for payment is automatically generated. Therefore, it is paid electronically only after the application has already been submitted. This also applies to the situation with notaries.
— And if you don’t pay the state fee, what then?
— Then the documents are returned to the applicant without consideration.
— Are there cases when citizens pay the wrong amount or provide incorrect details?
— Unfortunately, yes, such cases occur in our work. And in order to avoid them, you need to be very careful about specifying all the details of the receipt and correctly indicate the budget classification codes (BCC), since they depend on the method of submitting documents and on the authority receiving the documents. The payment order for the transfer of state duty indicates the BCC with various codes for the subtype of income:
321 1 08 07020 01 1000
110 – when submitting documents to the registration authority, including during extraterritorial registration,
321 1 08 07020 01 8000
110 – when submitting documents through multifunctional centers.
A complete list of details and samples of receipts, applications for refund and clarification of state duty are posted on the Rosreestr website (check, the REGION must be selected - CHUVASH REPUBLIC)
https://rosreestr.ru/site/fiz/zaregistrirovat-nedvizhimoe-imushchestvo-/stoimost-uslugi/
— And if a person paid extra money, is it possible to return it somehow?
- Of course, you can return the money. To do this, just write an application to Rosreestr. The grounds and procedure for the return of state duty are established in Article 333.40 of the Tax Code.
The paid state fee is subject to refund in case of payment in a larger amount than provided, as well as in case of refusal to perform a legally significant action before applying to Rosreestr.
The basis for the return of overpaid state duty is the application of the payer or his representative acting on the basis of a power of attorney. The application is submitted to Rosreestr.
The application for the return of an overpaid amount of state duty shall be accompanied by original payment documents if the state duty is subject to full refund, and if it is subject to partial refund, copies of the specified payment documents.
If the state registration of the right is refused, the paid state fee for the state registration of the right is not refunded.
If the state registration of rights is terminated on the basis of appropriate applications, half of the amount paid in the form of a fee for registration of rights is returned.
— And how many people in our republic are asking for money back?
— I would like to note that the number of applications for refund of state duty is decreasing annually, so in 2020, 1,442 applications for refund of state duty were submitted, which is 11% less than the number of applications for refund in 2020 (1,608). The number of clarifications of details also decreased by almost 19% to 2,285 in 2018 (2,796 in 2020). The reduction in the number of such applications is facilitated by the general improvement in the quality of provision of Rosreestr services by employees of the MFC of the Chuvash Republic, as well as the increasingly active use of the State Information System on State and Municipal Payments (GIS GMP).
— What would you advise our readers if they are planning to seek services from Rosreestr in the near future?
— I recommend paying for Rosreestr services using the GIS GMP, using a unique accrual identifier, based on the sample receipt generated by a specialist at the reception of documents or the service of the official website of Rosreestr. And I advise various organizations to more often check the details in payment orders, since they sin by paying according to patterns that have long been formed in their programs and, as a result, they have to send an application to clarify the details.
Thank you very much for the conversation.
State duty amounts
