Start with the tax period
The demand or notification date alone may not determine bankruptcy status.
Split earlier and current debt
A single tax-account balance may contain liabilities with different treatment.
Read the final order
Completion and release from obligations are not automatically identical.
Classifying a tax liability
| Situation | Key issue | Possible treatment |
|---|---|---|
| Tax period ended before the case | Period, taxable object, return or calculation | Register mandatory-payment claim |
| Tax period ended after the case began | Rules for the particular tax | Current mandatory payment |
| Tax notice arrived later | Does not replace the accrual analysis | Status is not set by notice date alone |
| Interest and penalties | Basis, period and link to the principal | Calculated separately under bankruptcy rules |
| Property sold in the procedure | Seller, asset, holding period, costs and reliefs | Tax consequences need a separate review |
Asset, share, cadastral base, relief and ownership period.
Land tax
Title, period, municipal rate and available reliefs.
A sale by the financial administrator does not mechanically erase a tax. Match the transfer or deregistration date, tax period, registry data and Federal Tax Service notice. Incorrect source data should be corrected before requesting a recalculation.
Earlier tax debt
The Federal Tax Service acts as the authorised public creditor for mandatory payments. An earlier claim may be entered in the creditor register. If the procedure ends with a release, ordinary register tax debt may cease to be enforceable, while current payments and the claims listed in Article 213.28 continue.
The absence of a filed tax claim is not a universal answer. Disclosure, procedure type, the creditor list in out-of-court bankruptcy, the nature of the claim and the final order all matter. Concealing tax debt or taxable assets may affect the good-faith assessment.
Action plan
Obtain tax-account records
Download the balance certificate, allocation details and tax notices.
Itemise each tax
Separate principal, interest, penalty and the relevant tax or reporting period.
Verify assets
Check real estate, vehicles and land, including registration and deregistration dates.
Identify the court cut-off
Obtain the petition-acceptance order and compare it with the end of each tax period.
Disclose the data
List the Tax Service correctly and provide the documents to the financial administrator.
Reconcile after completion
Compare the final order, release wording, tax-account balance and surviving claims.
If the balance remains after bankruptcy
First confirm that the final order grants a release and that the disputed amount belongs to a register period. Then apply to the Tax Service with the court order and itemised calculation. A current tax, new asset, undisclosed claim or a court-established exception cannot be removed merely because the case ended.
Frequently asked questions
Can personal taxes be discharged?
Register tax debt may fall within a final release. Current mandatory payments survive.
How is a current tax identified?
The liability and relevant tax period are analysed, not only the notice or demand date.
Must the Tax Service be listed as a creditor?
Known tax debt should be disclosed with accurate amounts and identifiers.
What about interest and penalties?
Their treatment depends on the principal, period and special rules, requiring a separate calculation.
Does tax vanish after an administrator sells property?
No automatic rule applies. Review the asset, title transfer, tax period, costs, reliefs and registry data.
Primary legal sources
- Article 5 of Insolvency Law No. 127-FZ
- Article 213.28 of Insolvency Law No. 127-FZ
- Russian Tax Code, Part One
- Federal Tax Service: register and current tax debt
- Federal Tax Service bankruptcy portal
Related guides
Current payments · Tax refund after bankruptcy · Personal bankruptcy procedure
Need to allocate tax debt by period and assess the bankruptcy result?
Initial consultationThe Word “Tax” Does Not Decide the Outcome: Date, Basis and Good Faith Do
| Situation | Treatment | Check |
|---|---|---|
| Pre-case arrears | Tax authority claim in the case | Period, decision and penalties |
| Tax after petition acceptance | Potential current payment | Accrual date and due date |
| Manager’s asset sale | Income exempt under Tax Code Article 217(63) | Sale basis |
| Discharged debt | No personal income tax under Article 217(62) | Court order |
| Proven evasion | Risk of no discharge | Final judgment and facts |
Download the unified tax-account reconciliation
Separate principal tax, penalty, fine and period.
Match dates to the case
Petition acceptance and liability-accrual dates control current status.
Read the final order
The court, not the tax portal, states the discharge outcome.
Property, Vehicle and Land Taxes Should Not Be Combined into One Figure
Each tax follows a particular asset and ownership period. A notice appearing during the case does not necessarily mean the liability arose at that time; the tax period and statutory payment date must be checked. Article 213.28 of Federal Law No. 127-FZ discharges creditor claims after completion subject to listed exceptions, while current payments survive. Article 213.28(4) also prevents discharge where unlawful conduct, including tax evasion, is proved. A safe conclusion therefore requires reconciliation of the unified tax account, authority claims, the creditor register and the completion order.