Encyclopedia

Tax Authority Decision


An order from the tax authority — compulsory enforcement of an order issued by a tax authority to recover the taxpayer's (tax agent's) debt to the Russian Federation budget system at the expense of property1.

  1. Federal Law No. 229-FZ dated October 2, 2007 "On Enforcement Proceedings", as amended on April 1, 2026, Article 72.3, paragraph 1 // RSZ RF. 2007. No. 41. Item 4849. ↩