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The Supreme Court has developed a bill on extrajudicial collection of taxes

14.12.2021

The Supreme Court has developed a bill on out-of-court tax collection. The Supreme Court proposes to extend this procedure to citizens.

The Supreme Court of the Russian Federation became the author of a legislative initiative to introduce a procedure for the extrajudicial collection of tax debts from individuals. The bill has not yet been submitted to the State Duma, but Chairman of the Supreme Court Vyacheslav Lebedev announced the development of his draft at a meeting of the Council of Judges.

Now, without a trial, it is possible to collect tax debts from organizations and individual entrepreneurs, the Supreme Court proposes to extend this procedure to citizens. The motivation is as follows: citizens appeal only a small percentage of court orders issued to collect tax debts. For nine months of this year, 2 million tax applications have already been satisfied, objections from citizens were received only in 5% of cases. The bill was also supported by representatives of the Federal Tax Service. Representatives of the Federal Tax Service cite other statistics: out of 3 million court orders issued per year, debtors dispute no more than 1%. Judges simply churn them out, the process of legal proceedings is formalized. Thus, the Federal Tax Service supports the introduction of an extrajudicial procedure for collecting tax debts from citizens.

Now the procedure is simplified, since the Federal Tax Service is applying for a court order, the application is considered without the participation of the parties, and the order itself, which is an executive document, can be canceled by the debtor by filing objections (including the Code of Civil Procedure does not oblige the debtor to somehow motivate his objections). The deadline for filing an objection is 10 days. However, despite the fact that few citizens use this opportunity, the necessary paperwork is carried out by judges.

If the bill is passed, the procedure will be even more simplified. The tax authorities will send claims immediately to the Bailiff Service for enforcement. The debtor will also be able to send objections, but already to the tax office. And in this case, the reasoning of objections is not obligatory, and the period for filing them is increased to a month (from the moment the request is received). After receiving objections, the tax office will be obliged to initiate the usual procedure of action proceedings with the participation of the parties. Thus, the debtor will be able to protect his rights in court, this right remains with him. At the same time, the extrajudicial procedure will allow the courts to unload, as a general rule, it is the extrajudicial procedure that will be applied. The enforcement rules will remain the same.

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