The tax authority is a creditor
The Federal Tax Service may file tax, interest and penalty claims.
The tax period matters
The boundary between register and current debt may differ from the payment due date.
Good faith is essential
Concealment or established tax evasion creates a serious non-discharge risk.
Tax claims to classify
| Claim | Check | Possible treatment |
|---|---|---|
| Property, land or vehicle tax | Tax period, origin date and notice | Register or current claim |
| Personal income tax | Income source, period, return and tax decision | Tax authority claim and conduct review |
| Self-employment tax | Monthly tax period and case commencement | Part may be current |
| Interest and tax penalties | Underlying tax, legal basis and accrual period | Classification follows the underlying facts |
| Former entrepreneur’s contributions | Status, calculation period and decision | Inclusion does not guarantee discharge |
Register and current tax debt
Article 213.28(3) of Federal Law No. 127-FZ provides the general post-completion discharge. Article 213.28(5) preserves unpaid current claims. For taxes, Supreme Court and Federal Tax Service guidance looks to the end of the tax or reporting period that determines the tax base and liability.
Comparing only the notice date with the petition date is insufficient. An annual property tax for a period completed before commencement may be a register claim, while a liability for a period completed during the case may be current. The tax type and case documents control.
When tax debt may survive
In addition to current claims, discharge may be refused for misconduct. Article 213.28(4) expressly addresses evasion of taxes and levies where unlawful conduct is established by the relevant court act. False information, concealment and obstruction create further risks.
Tax arrears alone are not the same as proved evasion. Neither universal discharge nor universal survival can be promised. Tax decisions, judgments, returns and actual conduct must be reviewed.
Practical checklist
- Obtain the unified tax-account balance and supporting decisions.
- Separate principal tax, interest, penalties and insurance contributions.
- Identify each tax period, its end date and the bankruptcy petition-acceptance date.
- Reconcile the figures with the tax account, enforcement cases and judgments.
- Disclose the tax authority and provide documents to the financial manager.
- After completion, compare the operative bankruptcy ruling with the tax-account status.
Related guides: personal bankruptcy, enforcement proceedings and practical debt articles.
Frequently asked questions
Can vehicle tax be discharged?
It depends on the tax period, register/current classification and the final court ruling.
What about tax interest?
Interest must be analyzed with the underlying tax and relevant period.
Do tax penalties always survive?
No universal rule is safe. The basis, timing, judgments and Article 213.28 exceptions matter.
What about tax assessed during bankruptcy?
Claims for current tax periods may survive completion.
Is an app balance enough?
No. Obtain a breakdown, formal decisions and tax-period data.
Official sources
- Bankruptcy Law Article 213.28;
- Federal Tax Service guidance on tax debt;
- Federal Tax Service personal-bankruptcy overview;
- 2025 Supreme Court review.
Need tax claims classified?
We can review periods, tax decisions and survival risks without promising a predetermined outcome.
Initial consultationOrdinary Arrears May Be Discharged, but “Tax Debt” Is Not a Guarantee
| Debt component | What controls treatment | Check |
|---|---|---|
| Principal tax | Liability date and nature | Period and due date |
| Penalty interest | Link to principal and period | Daily calculation |
| Fine | Liability basis | Decision and appeal |
| Current tax | Arising after petition acceptance | Article 5 of Law No. 127-FZ |
| Old arrears | Final discharge | Court order |
Do not rely on the net unified balance
The tax account combines entries, while bankruptcy needs a breakdown.
Reconcile the register
Check what the authority filed and what the court allowed.
Read the operative part
The court states discharge or refusal to apply it there.
Bad Faith Must Be Established, but It Cannot Be Ignored
Article 213.28(4) of Federal Law No. 127-FZ prevents discharge where unlawful conduct in incurring or performing the obligation is proved, including evasion of taxes or levies. Arrears or a fine does not automatically equal that finding, but concealing accounts, income or documents may provide a separate basis. Paragraph 5 preserves current payments after the procedure. “All taxes are discharged” is therefore as inaccurate as “taxes are never discharged”: every entry and the final court order must be reviewed.
Before Concluding the Debt Is Discharged
The Tax Service Notice Date Does Not Always Determine Claim Status
Quick check
Reconcile with the Tax Service
One total without detail is insufficient.
Correct receipts lawfully
Cancellation needs a genuine basis and explanation.
Pay new assessments on time
The case does not suspend current tax compliance.
Discharge Does Not Replace Tax Accounting
A filed tax claim may be assessed with other liabilities, while current claims retain special treatment. Discharge does not legalize concealed revenue or remove liability for new violations. A self-employed person should reconcile receipts, bank credits, customer refunds and NPD assessments for every period.