Extrajudicial write-off: The Federal Tax Service will be able to collect tax debts from citizens without going to court.

Significant changes to tax legislation will take effect in Russia on November 1. They will allow the Federal Tax Service (FTS) to collect debts from individuals who are not sole proprietors without going to court. This procedure will apply to all Russians with outstanding transport and property taxes, as well as those who independently calculate their taxes and file 3-NDFL tax returns. MK spoke with experts to find out how the tax service will operate from this point on.

Russia is changing the procedure for collecting tax arrears from individuals. On November 1, a law will come into effect allowing tax authorities to collect mandatory payment debts from individuals and self-employed individuals out of court. This applies to debts related to notarial transactions, financial obligations included in the 3-NDFL tax return, as well as transport and property taxes.

As Alexey Gavrishev, attorney and managing partner at AVG Legal, recalled, the procedure was previously different: the tax office would submit the materials to the court, receive a writ of execution, and only then collect the funds through bailiffs. As of November 1, this step is eliminated. Now, the tax office will send the order to the banks where the citizen has an account, and the funds will be debited automatically.

Debt collection from Russians will occur in stages. First, citizens will receive an official tax payment demand. They will have 30 days to pay the debt. During this time, they can make the payment voluntarily or file an objection with the tax authority. During this period, no coercive measures will be taken against citizens. However, if the payment demand is ignored, the tax service will have the right to freeze their accounts until the debt is fully repaid. If this measure proves insufficient, the Federal Tax Service may order unilateral collection. "The collection algorithm is as follows: if a citizen misses a tax payment deadline, the outstanding amount becomes a negative balance on the single tax account (STA)," explains Mikhail Uspensky, Deputy Chairman of the Public Council of the Moscow Tax Service. "The Federal Tax Service issues a demand for payment of the debt and, after a period of time, issues a collection decision." If the taxpayer doesn't dispute the amount owed, the bank, on the tax authority's instructions, freezes the taxpayer's bank accounts and attempts to collect the amount directly from them. If there are no funds in the accounts, bailiffs are contacted and the debtor's property is seized.

To avoid tax issues and debits from accounts, Russians need to pay extra attention to their tax obligations and meticulously enter tax reporting and payment deadlines into their calendars. This is especially true for those citizens who calculate their own taxes, such as filing 3-NDFL tax returns or owning property subject to tax, the expert emphasized.

However, the law also imposes restrictions on the Federal Tax Service. "Tax authorities will not be able to write off a debt if the taxpayer's bank account does not have sufficient funds to cover the full amount," notes Sergei Kudinov, a lawyer specializing in tax disputes. "There is also another limitation: the deduction cannot exceed 50% of wages." Extrajudicial collection from individuals also has its advantages: for example, it reduces taxpayers' expenses related to collection through writ proceedings, namely, state fees and legal costs, as well as the accrual of penalties, which collectively increase the amount of debt recoverable through legal proceedings.

According to Gavrishev, this change will affect millions of citizens—practically everyone who has accumulated taxes, fines, or penalties on property, transport, or land payments. The main recommendation is simple: regularly check your taxpayer account and notifications on Gosuslugi. Any outstanding debt, even a small one, can now result in funds being blocked or written off without legal action. Those who own real estate or a car, rent out housing, or work under civil contracts should be especially vigilant.

From a legal perspective, this innovation simplifies the Federal Tax Service's work, but it also creates a risk of errors: if the charges are made incorrectly or the individual wasn't properly notified, the money may still be debited. Therefore, it's important for citizens to keep all receipts, verify the data, and promptly file objections to the tax authority in case of disputes, Gavrishev advised.

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Published in the Moskovsky Komsomolets newspaper, No. 29639, October 30, 2025

Newspaper headline: Time to write off debts