NPD tax debt in a self-employed person’s Russian bankruptcy does not disappear merely because a court opens the case. Identify the period behind each assessment, distinguish register claims from current liabilities, and then check the amount, payment and final discharge. Continuing to work does not remove the duty to record new revenue.
This guide concerns professional income tax, known as NPD. Vehicle, land, property and personal income taxes belong in the general bankruptcy tax guide. Permission to continue working is discussed in the self-employed status guide.
Law and information checked on 8 September 2026.
Period, not notice
An assessment appearing late in the app is not automatically a current claim.
Tax, not gross receipts
NPD assessed and money received from customers are different figures. Keep them separate.
Discharge, not deregistration
Leaving NPD status does not cancel tax liabilities that have already arisen.
Review each NPD entry separately
| Entry | Evidence | Purpose |
|---|---|---|
| Monthly assessment | NPD calculation and period dates | Compare the period with court acceptance of the petition |
| First assessment after registration | Registration date and first period | The first period may span parts of two months |
| Customer refund | Original receipt, refund evidence and correction | Check recalculation for the original revenue period |
| Incorrect receipt | Original data and explanation of the error | Distinguish correction from concealment |
| Payment or arrears | Payment evidence and tax-account information | Identify which assessment was paid |
| Penalty interest or fine | Calculation and legal basis | Do not treat one total as principal tax only |
Identify the NPD tax period
Under Article 9 of Law No. 422-FZ, the normal period is a calendar month. The first period runs from registration through the end of the following month. On deregistration, the final period ends on that date; registration and deregistration within one month create a shorter period.
Do not split the first assessment into two ordinary months without checking. Record the actual beginning and end of the period beside the date of the court order accepting the bankruptcy petition. The date you sent the petition online is not a substitute for court acceptance.
Separate old tax debt from current liabilities
Federal Tax Service guidance distinguishes register and current tax debt and specifically identifies the monthly NPD period. Preliminary classification compares period completion with commencement of the case, not merely the notice date. Liabilities arising after petition acceptance are considered under Article 5 of the Bankruptcy Law.
Illustrative example. An established NPD taxpayer has a petition accepted on 15 August. July and August NPD should not be combined merely because both appear in September. July ended before petition acceptance; August ended afterwards. This is a reason to separate the entries and examine their status, not a promise to discharge a specified amount. If the taxpayer registered in July and this is the first period, the example’s assumptions no longer apply.
When new NPD must be paid
Under Article 11 of Law No. 422-FZ, the Tax Service calculates NPD. The general deadline is the 28th of the month after the tax period. Official Tax Service answers explain the extension from a non-working day. Any special deadline extension must be checked for the particular taxpayer.
Send the financial manager the period, calculation and deadline when an assessment arrives during the case. Agree on the payment process in light of the procedural stage and account restrictions. This guide does not authorize independently deducting tax from the bankruptcy estate or bypassing the manager. Retain payment evidence and verify its recording: pressing a payment button does not explain the treatment of every assessment.
Customer refunds and receipt errors
Article 8(3)–(4) of Law No. 422-FZ provides for reducing the original period’s revenue on a refund and correcting overstated information following a refund or an input error, with an explanation. Bankruptcy itself is not a basis for deleting an accurate receipt.
Retain the original receipt, evidence of the genuine refund or error, and the recalculation. If the Tax Service has already filed its claim, send the correction to the manager: an app amendment does not replace procedural review of an amount established by the court. The full income disclosure package is covered in the self-employed documents guide.
Checks after bankruptcy completion
Article 213.28 of Law No. 127-FZ contains discharge exceptions; unpaid current claims survive. Proven tax evasion, concealment and other statutory circumstances can prevent discharge. Ordinary arrears alone do not establish evasion.
If the tax account still shows debt, compare its period and basis with the final court order. Send an enquiry with itemized disputed assessments, the order and payment evidence. Do not request removal of the entire balance without distinguishing old from new NPD. A classification dispute requires document review, not repeated cancellation of receipts.
Reconcile with the Tax Service and financial manager
Collect assessments
Gather NPD calculations, receipts, payment evidence and current debt information.
Separate periods
Record registration, deregistration and petition acceptance. Check the special first period.
Explain differences
Link every correction to evidence and give the Tax Service and manager a consistent breakdown.
Verify the outcome
Compare the tax response, recorded payments and court orders, not just the app’s overall balance.
Personal reconciliation checklist
These ticks organize documents; they do not establish discharge automatically.
Frequently asked questions
NPD appeared after the case opened. Is it always current?
No. Check the tax period and when the obligation arose. The notice date alone is insufficient.
Can I deregister and stop paying old NPD?
Deregistration is not debt discharge. Each liability is assessed by its period and the applicable bankruptcy rules.
Can receipts be deleted to reduce tax debt?
Accurate receipts must not be cancelled because of bankruptcy. A genuine refund or error can justify correction; retain evidence and an explanation.
Tax remains visible after bankruptcy. What should I do?
Obtain a breakdown, separate current amounts and compare disputed entries with the final order. Send supporting documents to the Tax Service for review of those specific entries.
Related questions
Other bankruptcy taxes · Self-employed work · Certificates and receipts for the manager
Need your NPD debt reviewed?
A consultation can compare tax periods, assessments and the bankruptcy stage, and identify documents needed for reconciliation.
Information about Russian law. Discharge of a particular liability and the outcome of an enquiry are not guaranteed.