Abstract
The article discusses the innovations in the procedure for collecting debts (taxes, fees, insurance premiums) from taxpayers – private individuals, which entered into force on January 1, 2023. The authors describe the appropriate algorithm of actions performed by tax authorities, the court in the case of compulsory collection, the procedure for calculating deadlines for the compulsory execution of tax obligations in relation to taxpayers – private individuals. The issues of legal regulation related to the calculation of deadlines, the moment of appeal to the court of the tax authority, the mechanism of debt detection, the determination of the procedure of the judicial procedure for its recovery at the expense of the property of taxpayers – private individuals are considered. Since January 1, 2023, the legislator has introduced a limited procedure for out-of-court compulsory debt collection from taxpayers – private individuals.
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