The difference between collection and duty.

The concepts of collection and duty are enshrined in the legislation of the Russian Federation. What are their features?

What is collection?

Under levy in the legislation of the Russian Federation is understood as a fixed payment collected from companies or citizens in payment for certain services. For example, those that turn out to be some kind of subject - a private or public organization. Let's say it could be a ticket sales fee.

As a rule, the amount of the fee is determined directly by the entity that collects it. That is, the size of the corresponding payments, if we are not talking about services provided by a government agency, are usually not regulated by law. Also, at its discretion, the subject providing services can establish benefits for the payment of the fee for certain categories of citizens or firms.

What is a fee?

A duty is a type of fee that is paid by a company or citizen for the provision of services by a specific state or municipal authority. For example, it can be a fee for state registration of a legal entity with the Federal Tax Service.

In contrast to the collection, the amount of payments in question is generally determined by law. Or, at least, it is approved by the subject of the provision of services in accordance with the regulations fixed at the level of regulatory enactments.

In addition, in cases stipulated by the legislation of the Russian Federation, some categories of citizens may be exempted from paying duties. If this is the case, then the requirement of the state body to which the person applies for the payment of the fee will be illegal.

Comparison

The main difference between a collection and a duty is that payments of the first type can be collected by both private and public organizations. Fees, in turn, in most cases are collected only by government agencies and municipal structures.

It can be noted that fees levied by government agencies are most often taken for services, upon the provision of which a citizen or an organization receives some privilege - for example, they issue the same license to perform any activity. The fee, in turn, is most often collected by the authorities providing services that are legally significant activities. It can be the same registration of a legal entity.

Having determined what is the difference between a fee and a duty, we will record the conclusions in a small table.

Table

Fee Fee
What do they have in common?
A fee is a type of fee that is a one-time payment by a citizen or organization for a service provided by a private firm, state or municipal authority
What is the difference between them?
May be levied by both private and state or municipal organizationsMost often levied only by state agencies and municipal structures
If charged by government agencies, it pays for a service that provides a citizen or an organization with any privilegeAs a rule, it pays for a service that involves a state or municipal body of legally significant actions
The amount of the fee is not always strictly regulated by lawIn most cases, the amount of the fee is established by law
57]Benefits for payment of fees are most often determined by law
.