Encyclopedia

Demand for Payment of Debt


A demand for debt repayment — a notice to the taxpayer (the heir of the taxpayer-organization) regarding the existence of a negative balance on the unified tax account and the amount of the debt, specifying the taxes, advance payments on taxes, fees, insurance contributions, penalties, fines, interest as of the date of sending the demand, as well as the obligation to pay the amount of the debt within the established period1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2026-01-01, Article 69, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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