The Federal Tax Service tells about the specifics of the introduction of a simplified procedure for debt collection

The provisions envisioned by the draft law on out-of-court debt collection from individuals provide additional advantages for Russians compared to the current regulation, the press service of the Federal Tax Service (FTS) told Izvestia on November 26.

Earlier in the day it was reported that Russia plans to introduce a simplified procedure for collecting tax debts from citizens without a court. The mechanism will work if a person does not challenge the additional charge. The changes will apply to those Russians who declare liabilities independently - for example, when filing a declaration or using the self-employment regime. Such an initiative was prepared by the Ministry of Finance on the instructions of the President of the Russian Federation.

"The main principle of out-of-court collection is to preserve the mandatory judicial procedure in cases where a taxpayer submits objections to the amounts of debt to be recorded on its unified tax account (UTA)," the FTS specified.

They noted that the challenge of the decision on collection will be possible in the pre-trial and then in court. In addition, the decision on extrajudicial recovery will not be made if there is a complaint or an unresolved request for recalculation - in such a situation, recovery will be carried out only through the court, the service added.

In addition, the Federal Tax Service cited statistics, according to which, the indisputability and validity of the claims declared by the tax authorities are confirmed by the courts in 99.956% of cases. At the same time, the implementation from January 1, 2023 of the mechanisms of accounting and enforcement of duty provided for by the institution of ENS, allowed not only to reduce by almost half the number of citizens with debtor status, but also to create prerequisites for the transition to an out-of-court collection procedure, the service stressed.

"Provisions of the draft law on extrajudicial collection of debts from individuals provide additional advantages for citizens compared to the current regulation: elimination of unnecessary costs imposed under the current regulation on citizens (now such costs significantly increase the amount of liabilities); increase in the period for filing objections from 10 days under the judicial act to 30 days in the case of extrajudicial collection; simplification of the method of filing objections to the tax authority through electronic services and EPGU, now sending

However, among the advantages are named: the exclusion of disputed amounts of debt from the balance of the single tax account of the taxpayer and a ban on their repayment or collection until the final decision of the court; increasing the level of judicial protection by considering the dispute in the lawsuit, rather than the order proceedings.

Undisputed case: the tax authorities will be able to collect debts from citizens without a trial

How arrears will be seized and how the new measures will affect citizens

On November 14, it was reported that, according to the National Association of Professional Collection Agencies, from January to September, more than 385 thousand citizens have completely closed their overdue debts assigned to professional collectors by banks (under the cession agreement). In 2023, 280 thousand people fulfilled the obligation.