It should be remembered and the next required that the insurance element - the uncertainty. It means not just in an accident, but a situation where a disaster happens. In this case, the insurance fund payment of the contribution (premium) is not returning. Thus, the insurance premium tax is a kind of for the guarantee to the insured in case of emergency will be given the financial compensation (insurance allowance). Similar to the custody case - if the asset custody not stolen it property owner will not require the custodian to return custody fee. Only insurance premiums case is somewhat complicated, because the main portion of the fee paid to the said fund, from which…