In Russia they proposed collecting tax debts from citizens without trial

The agency posted the bill for public comment. The Ministry of Finance considers that collection should be carried out extrajudicially, which will reduce the burden on the courts and harmonize existing procedures. The changes are expected to take effect on January 1, 2025.

The option to preserve the court order is also provided. This is possible when the payer filed a complaint to dispute the debt before the tax authority decided to collect it (and the disagreements were not resolved out of court), RBC clarifies.

The Federal Tax Service explained to the publication that the payment discipline of citizens was positively influenced by the introduction of a single tax account (UTA) from January 1, 2023. Since the beginning of the Unified Tax Service, the The number of citizens with the status of tax debtor has been reduced by almost half.

According to current legislation, the collection of tax debts from a person who is not an individual entrepreneur occurs only in court (on the basis of a court order). Before going to court, the tax office must send the debtor various documents on tax obligations and debts. Tax authorities can collect debts from legal entities and individual entrepreneurs without resorting to court and based on their own decision.

The essence of the mechanism proposed by the Ministry of Finance boils down to the following: first of all, the taxpayer receives a request to pay tax debts (there are no changes here). However, if the requirement is ignored, the tax authorities will have the right to make an independent decision on debt collection; The procedure for your actions will depend on the amount of the debt.

If the amount of the negative balance (according to the Unified Tax Account) exceeds 10 thousand rubles, the tax office will decide to collect:

• or within six months following the expiration date of the deadline for meeting the claim for payment of the debt;
• or no later than July 1 of the current year, if as of January 1 of this year the amount of debt exceeded 10 thousand rubles.

It will be possible to challenge the decision to collect both in the pre-trial phase and later in court. Additionally, a foreclosure decision will not be made in court if there is a pending complaint or request for recalculation.