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Writing off old tax debts – how to do it.

07.12.2022 - 5:34

First, the tax authorities will not write off your debts for nothing, even if they are many years old. The Tax Code does not provide for this. To recognize a tax debt as uncollectible and clear your personal account – go to court. But one lawsuit is unlikely to be enough.

The task of the authorities is not to write off, but to set off. They can write it off (clause 59 of the Tax Code of the RF) including the complete cessation of financial and economic activity. This is a perfectly logical action. And what is left for the operating companies?

If the debt is unrecoverable: you have to get a reference from the Federal Tax Service about the settlements with the budget. Request documents on the recovery, and the FTA must issue copies of the decisions taken. You also need to request decisions on the recovery, payment requests and the decision to suspend operations on the accounts.

If the debt is overdue, but the company’s bank account is working, it is likely that the inspectorate has forgotten about your debt. And then instead of the requested documents you will receive an answer about their absence. If there are documents, but received recently – a violation of the terms of collection. Then you have to apply to the arbitration court to recognize the debt as uncollectible and to write it off from the payment card. When the court makes a decision in your favor, and it will come into force – periodically order certificates of calculation. If the debt doesn’t disappear – you should complain to prosecutor’s office or department of federal tax service about inaction and non-execution of court’s decision.

Otherwise, there will be problems with obtaining loans, participation in tenders and even with the conclusion of contracts with the right counterparties.