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.

The Federal Tax Service analyses not only taxes, but also the entire financial activity of a company during an on-site tax audit.

The conclusions of the FTS analysis of financial and economic activities can be used in a number of areas important for business.