Advocacy and notary office. Financial support for notarial activities (the most important)

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Advocacy and notary office. Financial support for notarial activities (the most important)

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34. Financial support for notarial activities

The source of financing for the activities of a notary engaged in private practice is the money received by him for performing notarial acts and providing services of a legal and technical nature, as well as other financial receipts that do not contradict the legislation of the Russian Federation. State notary offices are supported by deductions from the federal budget of the Russian Federation.

A notary engaged in private practice charges a fee equal to the state fee established by Art. 333.24 of the Tax Code of the Russian Federation. In other cases, the tariff is determined by an agreement between individuals and (or) legal entities who applied to a notary, and a notary. All costs associated with the performance of notarial acts and ensuring the safety of documents, he pays from the notary fee charged; paid: rent of premises, utility bills, stationery, insurance premiums, contributions to the notary's chamber, salaries to employees of the notary's office, income tax, contributions to the pension fund, social insurance fund, compulsory medical insurance funds. The funds received by a notary engaged in private practice, after paying taxes and other obligatory payments, become the property of a notary. The notary's clients are obliged to pay the state fee before performing notarial acts.

The Tax Code of the Russian Federation, for example, establishes the following the size of the state fee for the performance of notarial acts by public notaries:

1) for the certification of powers of attorney for transactions that require a notarized form - 200 rubles;

2) for certification of constituent documents (copies of constituent documents) of organizations - 500 rubles;

3) for certification of an agreement on the payment of alimony - 250 rubles;

4) for the certification of the marriage contract - 500 rubles;

5) for certifying an agreement on changing or terminating a notarized contract - 200 rubles;

6) for the certification of wills, for the adoption of a closed will - 100 rubles, etc.

Moreover, for notarial acts performed outside the premises of the state notary's office, executive authorities and local governments, the state fee is paid in the amount increased by one and a half times.

Privileges for individuals and legal entities provided for by the legislation on the state fee apply to these persons when performing notarial acts, drafting documents, issuing copies and performing technical work both by notaries working in state notary offices and by notaries engaged in private practice.

Authors: Nevskaya M.A., Shalagina M.A.

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