Tax Committee clarifies procedure for collecting debt through debtors

According to the agency, receivables are identified in three ways: based on an application by the taxpayer with tax arrears themselves; on the basis of information already available to the tax authority or obtained by it from other sources; and independently based on the results of tax audits.

In any of these cases, as the committee notes with reference to Article 121¹ of the Tax Code, both parties receive a notification via their personal account: both the debtor taxpayer and their debtor. From the date of receipt, the debtor has 10 working days. During this time, they can either confirm the debt or submit a substantiated objection accompanied by documents.

If the required documents are not received within the established timeframe, the tax authority is entitled to apply enforcement measures provided by law. Among them, the committee names sending a collection order to the servicing bank.

The agency recommends that entrepreneurs regularly check their taxpayer personal accounts and respond to notifications in a timely manner. If they disagree with the debt, the committee advises backing up their position with documents: contracts, electronic invoices, bank statements, payment orders, and other primary documents. According to the committee, if the grounds for refusal are documented, timely submission of complete and accurate information allows enforcement measures to be avoided.