Enforcement of the decision on recovery of debt
Performance of the decision on the recovery of debt is deemed to be the payment (transfer by the bailiff-executive) of monetary funds as a single tax payment in an amount equal to the negative balance of the single tax account of the taxpayer (tax agent) - an organization or individual entrepreneur, as of the date of transfer of property for sale in accordance with Federal Law No. 229-FZ dated October 2, 2007 "On Enforcement Proceedings"1.
Tax Code of the Russian Federation. Part one dated July 31, 1998, as amended on April 1, 2026, Article 47, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩