THE FEDERAL TAX SERVICE EXPLAINED TO THE ARBITRATION MANAGERS HOW TO PAY TAXES IN THE FRAMEWORK OF BANKRUPTCY

Since the beginning of this year, amendments to the Tax Legislation have come into force, on the basis of which the institute of a Single Tax Account for legal entities, peasant (farmer) farms and individual entrepreneurs has appeared in Russia. The Tax Service explained that any taxable person is obliged to transfer funds to pay taxes and fees for a Single tax payment. For persons in respect of whom bankruptcy proceedings have been opened, the material funds from the Single Tax Payment will be self-distributed taking into account the priority provided for by the bankruptcy legislation.

The manager in the framework of bankruptcy proceedings is burdened with the obligation to send an order for execution to a credit institution before a single deadline for payment of mandatory payments is released. The absence of material funds in the accounts is not considered a sufficient reason not to carry out the above actions.

The Tax Service explained that the above obligation is provided for by law, in particular, paragraph 9, paragraph 3 of Resolution No. 36 of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 06, 2014 "On Certain Issues related to the Management of Bank Accounts by Credit Institutions of Persons in Bankruptcy Proceedings".

If the arbitration manager fails to fulfill this obligation, it threatens to violate the rights of creditors. This will be a sufficient reason to bring the manager to criminal, administrative or civil liability.