Unrecoverable Tax Debts

21 January 2024, 19:09

1. Debts, arrears, and penalties that are deemed uncollectible are those owed by individual taxpayers, fee payers, and tax agents, where the payment or collection of such debts, arrears, and penalties has become impossible in the following cases:

1) liquidation of an organization in accordance with Russian Federation legislation - in respect of the debt, arrears, and penalties that remain unpaid due to insufficient assets of the organization and (or) impossibility of their repayment by the founders (participants) of the aforementioned organization within the limits and procedures established by Russian Federation legislation;

2) recognition of an individual entrepreneur as bankrupt in accordance with Federal Law No. 127-FZ dated October 26, 2002 "On Insolvency (Bankruptcy)" - in respect of the debt, arrears, and penalties that remain unpaid due to insufficient assets of the debtor;

3) death of a physical person or the declaration of such a person as deceased in accordance with the civil procedural legislation of the Russian Federation - for all taxes and fees, and in respect of the taxes listed in paragraph 3 of article 14 and article 15 of this Code - in an amount exceeding the value of his/her inherited property, including in the case of transfer of the inheritance to the ownership of the Russian Federation;

4) adoption by the court of a decision according to which the tax authority loses the possibility of collecting arrears, debt for penalties and fines due to the expiration of the established period for their collection, including issuance of a ruling on refusal to restore the missed deadline for submitting an application to the court for collection of arrears, debt for penalties and fines;

5) in other cases provided by the legislation of the Russian Federation on taxes and fees

Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)

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Морфология

Род

Понятие «безнадежные долги по налогам» мужского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	безнадёжного долга по налогам	безнадёжных долгов по налогам
Д	безнадёжному долгу по налогам	безнадёжным долгам по налогам
В	безнадёжный долг по налогам	безнадёжные долги по налогам
Т	безнадёжным долгом по налогам	безнадёжными долгами по налогам
П	безнадёжном долге по налогам	безнадёжных долгах по налогам