The state duty payment for court applications has changed

            The terms and procedure for payment of state duties are established by Art. 251 of the Tax Code of the Republic of Belarus. The state duty shall be paid by the payer (other obligated person) at the rate and (or) based on the size of the basic amount established on the day of their application for the commission of legally significant actions, including the granting of certain rights or the issuance of certain documents, to specially authorized state bodies, other authorized organizations, to officials.

In case of changes in the state duty rate and (or) the size of the basic amount during the consideration of a claim, application, complaint, petition, an additional payment of state duty shall not be made. If the amount of claims increases, an additional payment of state duty shall be made in accordance with the increase in the claim value at the rate and (or) based on the size of the basic amount established on the day of filing the claim.

Consideration of supervisory complaints against court decisions, complaints against decisions on administrative offenses submitted to the prosecutor's office, as well as the issuance of copies of documents by the prosecutor's office.

The rates of state duty are established by Annex No. 17 to the Tax Code of the Republic of Belarus.

Since 2016, changes have been in effect concerning the payment of state duty when applying to courts, to the prosecutor's office.

InSpecifically, **the state duty rates for considering: claims of a property nature with a claim value up to 100 basic units have been increased. The rate has been increased from 15 to 25 basic units; claims (applications) of a non-property nature, complaints about responses to inquiries from legal entities, filed by legal entities: to the Judicial Board for Economic Cases of the Supreme Court of the Republic of Belarus, - from 20 to 50 basic units (for each claim (act)); to economic courts of regions (city of Minsk), - from 10 to 20 basic units (for each claim (act)); claims in disputes arising from the conclusion, amendment and termination of contracts, on the recognition of transactions as invalid, on establishing the fact of invalidity of a transaction, subject to consideration: by the Judicial Board for Economic Cases of the Supreme Court of the Republic of Belarus, - from 20 to 50 basic units; by economic courts of regions (city of Minsk), - from 10 to 20 basic units.

Furthermore, a new gradation of state duty rates has been introduced for the consideration by the Judicial Board for Economic Cases of the Supreme Court of the Republic of Belarus, and by the economic courts of regions (city of Minsk) of applications for initiating summary proceedings, depending on the amount of claims (in basic units). From January 1, 2016, for a recovery amount up to 100 basic units, a state duty rate of 2 basic units has been established; from 100 to 300 basic units - a rate of 5 basic units; more than 300 basic units - a rate of 7 basic units.

The procedure for recalculating the claim value expressed in foreign currency into Belarusian rubles has been determined.

State duty for claims of a property nature is calculated based on the claim value. In cases where such value is expressed in foreign currency, for the calculation of state duty

it shall be recalculated into Belarusian rubles. Since January 1, 2016, the legislator has established the procedure for such recalculation. It is carried out based on the official exchange rate of the Belarusian ruble, established by the National Bank of the Republic of Belarus against the corresponding foreign currency on the day of application to the court, and in case of payment of state duty in foreign currency, on the day of actual payment of state duty.

The benefits for paying state duty to the prosecutor's office have undergone changes. Thus, exemption from paying state duty when filing a complaint against the actions of an enforcement officer to the prosecutor's office has been excluded. In case of filing a similar complaint with the courts, such a benefit is also absent.

The list of persons exempt from state duty in cases considered by courts has been supplemented. Since 2016, the following are exempt from state duty: the Ministry of Information of the Republic of Belarus - in court cases related to the state registration and activities of publishers, producers, and distributors of printed publications; licensing authorities - in claims for termination of a special permit (license).

Deputy Head of the Department for Supervision of Compliance
with the Law of Judicial
Decisions in Civil Cases 
Justice Counselor A.G. Sashcheko