Guarantees for protecting the individuals’ rights when implementing extrajudicial procedures to collect tax debts
Authors
Viktor V. Batsiev
Federal Taxation Service
Автор
Tatyana V. Dirksen
Committee on Budget and Taxes of the State Duma of the Federal Assembly of the Russian Federation
Автор
Keywords:
extrajudicial procedures,
tax debt,
constitutionally significant principles,
dispute,
suspension of collection,
guarantees of citizens' rights,
guarantees of information,
reduction of mutual costs
Abstract
The article considers the concept of extrajudicial collection of tax debts from individuals in compliance with the provisions of Federal Law No. 287-FZ of July 31, 2025. The authors outline the legislator’s alleged goals and argue that modifications to the process for collecting these debts are necessary, while considering the level of social relations development. Using a formal-logical approach, constitutionally significant principles for the implementation of extrajudicial debt collection procedures are derived based on an analysis of the positions of the Russian Federation’s Constitutional Court regarding the boundaries of admissibility of mandatory enforcement of individuals’ tax obligations. Based on the findings of researching the provisions of the legislation through the lens of the derived principles, the authors identify substantive and procedural safeguards for the protection of persons’ rights within the framework of legal contacts relating to the collection of tax debts.
