Pledge, surety, bank guarantee, seizure of property and other methods of ensuring the fulfillment of obligations to pay taxes, fees and insurance contributions provided for in Articles 73-77 of the Tax Code of the Russian Federation. They are one of the most effective mechanisms that allow the state to minimize the negative consequences of non-payment, incomplete payment or late payment of taxes and fees. At the same time, these measures differ in their scope of application, conditions and consequences for the taxpayer. 

The EZh-Jurist newspaper published an article where Tax Compliance junior tax consultant Anton Kulakov analyzed the peculiarities of their enforcement, as well as legislative initiatives affecting tax enforcement mechanisms that will come into force in 2024.

The full text of the article is available here.