The expert named the reasons for the withdrawal of the Federal Tax Service money from the account without trial

The Federal Tax Service (FTS) has the right to collect arrears in an undisputed manner — without going to court. This is possible if a negative balance is formed on a single tax account of a company or individual. Anastasia Morgunova, co-founder and product director of the Moye Delo accounting department, told Izvestia on March 1 why this is happening and how to avoid sudden write-offs.

When there is not enough money on the taxpayer's unified tax account (ENS) to pay taxes, a negative balance is formed — in fact, this means a tax debt. The tax service can collect the debt without trial by sending a collection order to the bank based on the decision. Previously, this procedure applied to companies and entrepreneurs, but from November 1, 2025, it also applies to individuals. This means that if there is a confirmed debt, but the tax demand for payment has not been fulfilled, the Federal Tax Service has the right to initiate a write-off of money from the account without going to court.

According to the decision of the tax service, property, land, transport taxes, as well as those taxes that citizens indicate in the declaration, can be collected. This procedure also applies to the self—employed. If there is a debt on professional income tax, the Federal Tax Service will collect it without going to court.

Often, the reasons leading to such consequences are of a technical nature: missing deadlines for filing a declaration, mistakes made when filling it out. They can be eliminated by submitting an updated declaration on time.

If a person does not agree with the decision of the Federal Tax Service, they can file an application for recalculation of the calculated tax amounts, and then file an appeal against the decision. In this case, the decision on the recovery will be taken by the court.

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"The debt collection procedure is transparent, and collection does not happen suddenly — first, the Federal Tax Service will send a tax payment request. However, there are situations when a person finds out about this only after the money has been debited. The main reason is missed notifications from the tax service or ignoring them. Therefore, it is important to regularly monitor notifications on the FTS website or in the application, and set up receiving tax notifications on the public services portal. If the request has arrived, it is necessary either to pay the debt, or to send explanations and resolve the situation with the tax service. In most cases, this is enough, but if the dispute remains unresolved, then you should go to court," the expert explained.

Entrepreneurs are more often faced with the extrajudicial cancellation of tax arrears. In a company, the chief accountant is personally responsible for mistakes, so the approach to accounting and tax accounting is systematic. Entrepreneurs often keep records on their own, doing so "after the fact", without regular monitoring of the movement of funds and accurate calculation of financial results. It is not uncommon to use a single account for personal and business transactions. The cash flow, which reflects the actual movement of money, mixes own money, operating income, and loans.

"Mixing your own and business income is a business risk. The entrepreneur does not understand how much money can be safely withdrawn from the checking account, so as not to undermine the business' operational activities. The tax service may consider the receipt of its own money as income of the sole proprietor and impose additional tax. At the same time, the entrepreneur is responsible for his own funds: the debts of the sole proprietor can also be written off from accounts that are not used for entrepreneurial activities," the expert adds.

Among the most common mistakes are missing the reporting deadline, inaccuracies in the declaration, details, purpose of payments, VAT gaps, discrepancies between accrued and paid amounts. In addition, both personal and business taxes are transferred from the entrepreneur's account, which can also lead to additional confusion and deadlines.

These risks are also relevant for ordinary citizens, especially when selling property, renting out housing, or earning income that requires self-declaration. Errors in the declaration or late payment of taxes can lead to the formation of a negative income balance.

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The main signal that there is a tax debt is a negative balance of taxes and a notification from the tax service on the website of the Federal Tax Service and the portal of public services. Other signs indirectly indicate a possible risk: discrepancies in taxes and contributions, the appearance of suspended or "unidentified" payments, and an increase in debt for no apparent objective reason.

Individuals are also advised to regularly check the taxpayer's personal account, especially during the period of sending property tax notifications. This allows you to detect charges in time and avoid foreclosure.

"When the tax payment requirement has already been issued, it is necessary to verify the calculations and the timeliness of the payments made. If errors have been made in the reporting, it is necessary to file a corrective declaration, based on which the tax will be recalculated. If the inspection refuses to take into account the correction or the dispute remains unresolved, the entrepreneur has the right to appeal the claim, documenting his case or going to court," advises Morgunova.

A systematic approach to accounting and tax accounting and tax calendar management can significantly reduce the risk of such situations. When doing accounting on your own, keep track of the tax calendar. Entrepreneurs pay most taxes as part of a single tax payment (EPP), which does not have a fixed date. The main thing is to have sufficient funds at the time of payment of income tax.

Yulia Tarasova, an expert on consumer behavior at the Orange payment service, said on February 17 that the family budget needs to be controlled by planning expenses by category, analyzing them, and setting limits. The main advantage of this approach lies in its adaptability to personal needs in different time periods.

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