The Federal Tax Service participates as the authorized public body: it files verified public claims, objects in disputes, attends creditor meetings and monitors payments to the budget. The critical issue is not merely a negative Unified Tax Account balance but the period and legal basis of each assessment.
The date classifies the claim
The tax obligation’s accrual date, not merely the date of an FTS demand, distinguishes registry and current claims.
The amount may be disputed
Bankruptcy does not remove the right to verify the tax account, assessments, payments and collection documents.
Discharge is not automatic
The court decides after the procedure; current payments and statutory exceptions continue.
Registry and current tax debt
| Situation | Likely status | What to verify |
|---|---|---|
| The tax obligation arose before acceptance of the bankruptcy petition | Registry claim | Tax period, due date and assessment basis |
| The mandatory payment arose after acceptance | Current claim | Statutory accrual event |
| A later audit assesses tax for an older period | Not current merely because the decision is later | Original period and taxable event |
| Tax is generated by a transaction during the procedure | May be current | Tax type, income or sale date and special rules |
| Interest and penalties | Follow special rules and the period of the primary obligation | FTS calculation and accrual dates |
Article 5 of Federal Law No. 127-FZ treats mandatory payments arising after acceptance of the bankruptcy petition as current. The dates of a demand, account debit or audit decision do not always identify when the underlying obligation arose.
Changes to individual tax collection
Since 1 November 2025 a new collection framework applies to Russian individuals who are not sole proprietors. The FTS explains that undisputed debt may be collected without a prior court case, while disputed amounts require judicial determination. Decisions and the Unified Tax Account should be checked through the taxpayer account and received documents.
This framework does not displace insolvency law. Once a bankruptcy case begins, collection steps must be compared with the procedural stage, moratorium, financial-manager authority and classification of each payment. A disputed assessment should be challenged with evidence rather than left for bankruptcy to correct automatically.
How the FTS participates
- it may petition for bankruptcy when statutory conditions are met;
- it files mandatory-payment claims and supporting calculations;
- it participates in creditor meetings and separate disputes;
- it objects to unsupported claims and participant conduct;
- it may argue that discharge exceptions apply when unlawful conduct is proved;
- it receives distributions according to ranking where the estate has funds.
Will the tax be discharged?
Many unpaid pre-petition tax claims may fall within the general discharge. Current mandatory payments survive. The court may also preserve a particular liability where tax evasion, false information, concealment of assets or other circumstances under Article 213.28(4) are established.
Not every error or late payment is tax evasion. Established facts and evidence are required. Before filing, the debtor should review returns, notices, demands, collection decisions, account movements and assessment periods.
Practical steps
- Obtain a detailed Unified Tax Account statement, tax notices, demands and collection decisions.
- Separate assessments by tax type, period, due date, interest and penalties.
- Compare the accrual date of each obligation with the petition-acceptance date.
- Check whether the FTS filed a registry claim and whether its calculation matches the records.
- Disclose tax records, accounts, property and income to the financial manager.
- Use the tax and judicial challenge routes for disputed assessments and file bankruptcy-registry objections where appropriate.
- After completion, compare the court’s discharge order, tax-account data and surviving claims.
Frequently asked questions
Are all Russian taxes discharged?
No. Many registry claims may be covered, while current mandatory payments and claims subject to special exceptions survive.
Does a later FTS decision make an old tax current?
Not necessarily. The legal accrual date normally matters more than the later audit or decision date.
Can the FTS calculation be disputed in bankruptcy?
Yes. The taxpayer should provide calculations, payment evidence, returns and other records through the proper tax and procedural routes.
What if money was debited from an account?
Review the decision, tax-account balance, payment description and whether collection complied with applicable restrictions and the bankruptcy stage.
Can the FTS oppose discharge?
Yes. The authorized body may submit evidence of statutory exceptions or bad faith; the court decides.
Official sources
- Federal Law No. 127-FZ, Article 5;
- Federal Law No. 127-FZ, Article 213.28;
- Federal Tax Service: individual tax-debt collection from 1 November 2025;
- Russian Supreme Court review of personal-bankruptcy cases, 18 June 2025.
Related guidance: debts surviving bankruptcy, current claims, and creditor-claim registration.
Need to review Russian tax debt?
An initial consultation can separate periods, review the tax account, classify claims and assess FTS documents. Discharge of a particular debt is not guaranteed.
Initial consultationThe Tax Authority Acts as an Authorized Body; It Does Not Declare Bankruptcy
| Stage | Authority action | Debtor response |
|---|---|---|
| Case opening | Petitions where grounds exist | Verify the claim |
| Creditor register | Files tax arrears | Reconcile periods and amount |
| Asset review | Provides data and objections | Disclose assets and transactions |
| Current assessments | Records new liabilities | Keep separate from register |
| Completion | May challenge discharge | Prove good faith |
Separate documents by stage
The bankruptcy petition, register claim and current payment have different effects.
Answer period by period
A general denial does not replace a counter-calculation.
Preserve a digital trail
Receipts, portal submissions and replies belong in one file.
An Unfiled Tax Claim Is Not Always Automatically Irrelevant
Article 213.28(3) extends discharge to claims not filed in the procedure but retains statutory exceptions, including claims the creditor neither knew nor should have known about by completion. Current payments survive under paragraph 5. Where the authority alleges tax evasion, arrears alone do not prove unlawful conduct; the court examines the facts. Incomplete disclosure, however, creates a serious independent risk. The position should therefore rest on dates, primary evidence and full cooperation rather than the assumption that the authority simply filed too late.