Sevastopol Tax Service: In 2025, an extrajudicial procedure for collecting taxes from individuals enters into force

Krympress reports:

From November 1, 2025 he enters into force Federal Law of 31.07.2025 No. 287-ФЗ “On Amendments to Part The First Tax Code of the Russian Federation and the Federal Law“ On Enforcement Proceedings ”.

Legislative innovations introduce a new extrajudicial procedure for collecting tax debts from individuals who are not individual entrepreneurs.

The law was adopted in order to reduce the load on the courts, minimize costs and simplify the tax collection procedure. As follows from the information of the Judicial Department at the Supreme Court of the Russian Federation, up to 6 million court orders for the collection of mandatory payments are issued annually. Only 5% of them are canceled, which means that most requirements are indisputable.

With the introduction of a new procedure for collecting tax debts, citizens will retain the guarantees of judicial protection and receive a number of advantages:

• Savings on legal costs: state duty, penalties and executive fees, which were previously recovered when issuing court orders.
• In case of objection to the tax amounts presented, the penalty will be carried out only in court.
• In the event of an objection, the amount from which the taxpayer does not agree are excluded from his single tax account and cannot be recovered before the final decision of the court.
• You can give an objection in any convenient way: in electronic form through Personal office of the taxpayeror «State Services»by mail or directly to the tax authority.

The mechanism will be applied exclusively to indisputable debts:

• According to the estimates of 3-NDFL or professional income for self-employed);
• For accrued tax authority (by notifications in terms of property taxes and decisions of tax audits).

The procedure algorithm is carried out as follows:

• The tax service sends the taxpayer who has allowed tax debt, a notification with the requirement to pay the debt.
• If a citizen does not give any objections and does not repay his obligations to the budget, a decision is made to collect the debt unilaterally.
• Money is debited from bank accounts of the taxpayer.
• If the funds are not enough, the process of bailiffs is included in the process, which has the right to collect the debt at the expense of the property of the debtor.

The taxpayer receives a notice of debt in one of the ways: through Personal office On the FTS website, through the portal «State Services» or by mail by registered letter.

For timely filing an objection, a citizen needs to track all incoming messages, documents and notifications from the tax authorities and attentive to the information outlined. The law provides that in case of disagreement with the amount of debt, a citizen has the right to file an objection within 30 days through Personal office of the taxpayer On the website of the Federal Tax Service of Russia, through the service «Contact the Federal Tax Service of Russia», Portal of public servicesby mail or personally.

It is important that the disputed amount is not subject to recovery for the period of consideration of the objection. If the dispute is not settled, the recovery will be carried out in court.

Source: press service of the Federal Tax Service of Russia in Sevastopol

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