Earlier we wrote about this initiative of the Ministry of Finance. Since then the bill has been finalized. The threshold for possible judicial collection of debts to the tax service has been reduced to 3 thousand rubles. For out-of-court procedure in the new draft it is not defined at all: if the taxpayer does not dispute the debt, the relevant amount can be written off from his accounts in the «automatic» mode.

TC tax consultant Ekaterina Kopylova commented on the main changes in the draft law for Kommersant.

The expert notes that the new version clearly defines the procedure for transition to the judicial procedure for the collection of debt of an individual (paragraphs 8, 9 of Art. 48 in the new version), namely, in cases where the debt exceeds 3 thousand rubles and the individual within 30 days:

• after receiving a refusal to recalculate the tax specified in the tax notice, filed a complaint;
• submitted disagreement with the refusal decision of a higher tax authority on an earlier appeal;
• in any case where the debt arose in connection with a decision of a tax authority to impose liability or to cancel a tax deduction previously granted.

Debts which have become «disputed» as a result of an individual filing a complaint or submitting an application for recalculation of the amount of tax previously calculated should not be taken into account in determining the aggregate tax liability (the balance of the Unified Tax System). At the same time, it is determined that this situation remains until the completion of the contestation procedure: until the date of entry into legal force of a judicial act on the recovery of taxes at the request of the tax authority (or until the date of the decision on the relevant complaint by a higher tax authority, if the taxpayer has not challenged it).

In addition, the effective date of the amendments has been moved from January 1 to November 1, 2025. In this regard, the bill is supplemented with an article regulating that the non-reflection of amounts «challenged» by the taxpayer on the Unified Tax System will be applied immediately after the adoption of the law even before its entry into force. 

The previous version of the bill provided for the reduction of the amount of debt from 30 thousand to 10 thousand, for which it is envisaged to send to the bailiff and place the order on debt collection in the register of decisions on debt collection. In the current version, such an amount is not set at all. It turns out that the tax authority will be obliged to foreclose on the property of an individual by placing in a special register of decisions on debt collection and the order of the tax authority to transfer the amount of the debt, as well as a decree on debt collection in respect of any amount of the negative balance of the Unified Tax System.

However, if the taxpayer does not agree and disputes the debt, it will be possible to proceed to judicial procedure only when the amount of debt exceeds 3 thousand rubles.

Taking enforcement action in respect of any amount is fair from the point of view of compliance with the obligation to pay legally established taxes and fees, but the threshold of 3 thousand rubles may be too low and will not give the expected results to relieve the judicial system, if taxpayers will use their right to dispute the debt.