Identify the ground
The court order must confirm a return, refusal, termination or another statutory circumstance.
Separate the payments
The filing fee, court deposit and other case expenses use different refund procedures.
Observe the period
The general application period is three years, subject to the Tax Code’s detailed rules.
When the fee may be refunded
| Situation | Typical result | Evidence |
|---|---|---|
| Overpayment | Refund of the excess | Payment and correct statutory amount |
| Application returned or refused | Refund or possible credit on refiling | Court order and payment record |
| Proceedings terminated or application left without consideration | Full or partial refund subject to exceptions | Reason and wording of the order |
| Complaint decided on the merits | The outcome alone normally creates no refund | A separate Article 333.40 ground |
Fee, deposit and case expenses
The filing fee is paid to the budget for a legally significant act. A commercial-court deposit secures the financial manager’s remuneration and procedural funding. Publication, postal, expert and representation costs are also different. The payment purpose must therefore be identified first.
Refund workflow
Locate the payment
Check the payer, UIN, budget code, recipient, purpose and amount.
Obtain the court document
A court order, judgment or certificate should confirm the statutory ground.
Prepare the application
State the payer’s details, account, amount and ground and attach the supporting copies.
File with the correct tax authority
For court fees, Article 333.40 permits filing at the tax authority for the court’s location or the payer’s registration.
Documents
- refund or credit application;
- court order or certificate;
- copy of the payment document;
- the payer’s bank details;
- representative authority, if relevant;
- for a credit, the new filing and original payment documents.
FAQ
Is the fee refunded when a citizen is declared bankrupt?
No. The bankruptcy judgment itself is not a refund ground; Article 333.40 requires a separate circumstance.
Can a representative receive the money?
The refund generally belongs to the payer. Authority and account details must be documented correctly.
Can the fee be credited on refiling?
In statutory cases, yes, if the period is observed and the original payment and court order are attached.
How is an unused court deposit returned?
That is a separate procedure depending on the court order, actual expenses and deposit-account movements.
Official sources
- Tax Code Article 333.40
- Supreme Court Plenum Resolution No. 39 of 23 December 2025
- Commercial Procedure Code
Related guides: commercial-court deposit, bankruptcy expenses and starting personal bankruptcy.
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