К вопросам обращения взыскания по налоговой задолженности в исполнительном производстве

Abstract

The positions of various authors on the issues of enforcement measures and actions used by bailiffs and tax officials to collect tax debts are considered. The possibility of collecting tax debt from a debtor-citizen for his economic activities in a liquidated, bankrupt company or in the absence of its property, when the citizen appropriated financial amounts for himself without paying taxes on them, is touched upon. It is proposed to transfer the powers to foreclose on tax debts and compile statistical reports from the Federal Tax Service to the Federal Bailiffs Service, leaving the function of “seizure” of the debtor’s property at the claim stage of settling tax debts to the Federal Tax Service, so that the debtor would subsequently be unable to avoid its collection by a bailiff. In this regard, it is expected to be quite logical to reduce the number of staff in the Federal Tax Service and increase it in the Federal Bailiffs Service. The introduction of a ban on registration of shell companies is justified by the insufficiency of insurance financial and (or) property assets. The position of the inexpediency of judicial collection of funds by a bailiff due to a debtor from a third party under judicial acts is substantiated, if there is confirmation of financial or property funds due to the debtor by documentary evidence collected at the request of a bailiff or provided by the recoverer – the Federal Tax Service, since foreclosure by a bailiff on these funds is possible and without legal recourse.