Financial sector news

After three months of operation, the automatic tax debt collection system for legal entities has become significantly more effective. This was reported by Lesya Karnaukh, acting head of the State Tax Service.

According to Karnaukh, the system operates according to uniform rules for all and does not involve manual intervention. “The mechanism is as transparent as possible, with a uniform approach for all. It applies only to legal entities that have tax debts, although discussions about this tool continue,” she noted. The human factor in the process is minimized as much as possible, and all actions are performed automatically and only within the framework of current legislation.

According to the published video explanation of how the mechanism works, the automatic collection process consists of several stages:

• Every day, the State Tax Service's information systems generate up-to-date data on existing tax debts.
  
  
• The system automatically creates a payment instruction.
  
  
• The document is signed with an electronic signature.
  
  
• The instruction is instantly sent to the Treasury.
  
  
• The Treasury verifies the details and forwards the payment to the bank.
  
  
• The bank collects only the amount of debt specified in the instruction.
  
  

All transactions are carried out through the electronic payment system according to unified rules, which makes manipulation by debtors impossible.
The State Tax Service emphasizes that automatic collection does not occur without warning. In the event of a tax debt, the payer is officially informed, allowing sufficient time for voluntary payment. If the debt is not repaid, the tax service applies to the court.

Separately, the Tax Code provides for a rule whereby the amount of tax independently declared by a company but not paid within 90 days may be collected without a court decision. This is precisely what became the legal basis for the launch of the automated system.