PROOF OF TAX ARREARS IN BANKRUPTCY IN TERMS OF A SINGLE TAX BILL

The tax service applied to the court for inclusion in the debtor's register in the second row of insurance premium arrears, and in the third row of tax arrears, from the principal debt, penalties and fines (case no. A41-1236/24).

The courts of two instances, having established that the claims were documented only in part for the transport tax of organizations, included the specified debt in the register of creditors' claims, refusing to satisfy the application in the rest.

The cassation sent the dispute for reconsideration in part, noting that the evidence of the existence of mandatory payment requirements are: tax returns of the taxpayer, acts of tax audits, decisions of the tax authority based on the results of inspections, claims for payment of taxes, contributions, decisions on tax collection.

A tax declaration printed from an electronic database, certified by an official of the tax inspectorate, may be recognized as acceptable written evidence.

The tax service has provided information from the information resource of the tax authorities on the received calculations and declarations. The courts indicated only the discrepancy between the forms of tax reporting, as well as reporting on insurance premiums, without examining the information contained in them and the calculated amounts. 

The courts did not examine the entire set of documents and information, including information on taxes, fees and contributions independently accrued by the company, as well as on the enforcement measures provided for by tax legislation, which in turn did not allow making the right decision.

The courts did not take into account that in the materials of this separate dispute there is a certificate of the existence of a negative balance of the debtor in favor of the budget on a single tax account (ENS). The requirement to pay the tax debt and the decision to collect it remain valid until the taxpayer has fully repaid the negative balance of the unified tax account.