Encyclopedia
Order on the Recovery of Arrears
An enforcement decision for the recovery of debt — an enforcement decision issued by a tax authority to recover the debt of such taxpayer (tax agent) to the budget system of the Russian Federation from their property (hereinafter in this Code referred to as an enforcement decision for the recovery of debt), entered into the register of decisions on the recovery of debt1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2026-04-01, Article 47, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩