RusBankrot
We know everything about bankruptcy
05/12/2025
Friday
THIS DAY IN HISTORY:
5 December 
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
5 December
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
PRINCIPLES AND ACCOUNTING PROCEDURES FOR TAX LIABILITIES IN CASE OF BANKRUPTCY
The Federal Tax Service applied to the court for the inclusion of claims in the debtor's register (case no. A40-50828/24).
Satisfying the stated requirements of the authorized body in full, the court of first instance concluded that the claim was filed within the time limits established by law, provided that its size was proven.
By changing the ruling of the court of first instance regarding the amount of the claim to be included in the register of creditors' claims of the debtor, the Court of Appeal considered that the commissioner's claim was confirmed only in the part based on decisions on the collection of taxes at the expense of the debtor's property.
The cassation upheld the ruling of the first instance, since the debt was incurred as a result of non-payment of tax obligations on corporate property tax.
Since 01.01.2023, the institute of a single tax account (ENS) and a single tax payment (ENP) has been introduced, a single balance of payments for taxpayer obligations is formed and all incoming payment documents are accumulated on the taxpayer's ENS. In the current version, the procedure for compulsory debt collection does not link the amount of the debt collection decision to the amount of debt specified in the claim for debt payment, but sets the amount depending on the amount of the negative balance of the debt at the time of the debt collection decision.
If a taxpayer who is a foreign organization fails to submit a tax return on corporate property tax, the tax authority determines, on the basis of available information, without carrying out tax control measures against the specified taxpayer, the amount of tax not calculated by the taxpayer. The existence of a foreign company's property, in respect of which the authorized body has calculated the tax, was established by the court of first instance upon the introduction of bankruptcy proceedings against the debtor of the estate.
Photo: Freepik
Satisfying the stated requirements of the authorized body in full, the court of first instance concluded that the claim was filed within the time limits established by law, provided that its size was proven.
By changing the ruling of the court of first instance regarding the amount of the claim to be included in the register of creditors' claims of the debtor, the Court of Appeal considered that the commissioner's claim was confirmed only in the part based on decisions on the collection of taxes at the expense of the debtor's property.
The cassation upheld the ruling of the first instance, since the debt was incurred as a result of non-payment of tax obligations on corporate property tax.
Since 01.01.2023, the institute of a single tax account (ENS) and a single tax payment (ENP) has been introduced, a single balance of payments for taxpayer obligations is formed and all incoming payment documents are accumulated on the taxpayer's ENS. In the current version, the procedure for compulsory debt collection does not link the amount of the debt collection decision to the amount of debt specified in the claim for debt payment, but sets the amount depending on the amount of the negative balance of the debt at the time of the debt collection decision.
If a taxpayer who is a foreign organization fails to submit a tax return on corporate property tax, the tax authority determines, on the basis of available information, without carrying out tax control measures against the specified taxpayer, the amount of tax not calculated by the taxpayer. The existence of a foreign company's property, in respect of which the authorized body has calculated the tax, was established by the court of first instance upon the introduction of bankruptcy proceedings against the debtor of the estate.
Photo: Freepik
28.05.2025
