Criminal sanctions toughened in 2024 indicate the increased attention of supervisory authorities to violations of antimonopoly legislation.

For a long time, the mechanism for calculating and paying this levy remained uncertain due to the lack of necessary bylaws.

The final third part of the series of materials on topical procedures and important aspects of collection of receivables against tax debts.

In the second part of our series of materials we continue to analyse the procedures and important aspects of collection of receivables for tax debts.

In the first part of the series of materials we considered the legal nature of "receivables" and their interpretation by the tax authorities.