The procedure for collecting tax debts will change in Tatarstan
According to the draft law published on the federal portal, justices of the peace will no longer consider cases of tax debt collection. Tax authorities will be able to collect tax debts from individuals through the bailiff service without the need for litigation. This innovation is aimed at simplifying and speeding up the debt collection process.
Previously, collection was carried out on the basis of a court order, which was issued by a judge based on the claimant's application. In accordance with the proposed changes, the taxpayer will first receive a tax demand for payment of the debt. If the debtor does not take action within 6 months (for debts over 10,000 rubles), the tax authorities will be able to make a decision to collect the debt. If the amount of the debt is less than 10,000 rubles, the tax authorities will have as many as 3 years to make a decision on collection.
The tax authorities will inform debtors about the decisions made through the taxpayer's personal account or through the State Services portal. If these methods are unavailable, the solution will be sent by mail. For forced collection of debt through property, tax authorities will send a collection order to the bailiff service.
It is assumed that extrajudicial collection of tax debts will be applied exclusively to amounts recorded on a single tax account (STA), in relation to which the taxpayer has not filed an objection. Otherwise, the mandatory judicial collection procedure remains.
According to the bill, the taxpayer will be able to file an objection to the tax amount within 30 days from the date of receipt of the notification. For comparison, this period is currently 10 days. The objection can be filed in person, by mail or remotely through any device using the electronic services of the Federal Tax Service, such as the taxpayer's personal account.
According to the Minister of Justice of the Republic of Tatarstan Rustem Zagidullin, the collection of tax debts from individuals is a relevant topic. «Simplifying the procedure will relieve the burden on the justices of the peace courts and minimize paperwork. In practice, debtors will not notice a significant difference, since the process will be more transparent and accessible», - he noted.
If the law is adopted, the amendments will come into effect on November 1, 2025.