Check the legal basis, identified assets and dates. Article 73(2.1) of the Russian Tax Code creates a specific statutory pledge. It must be distinguished from an ordinary court attachment obtained by a judgment creditor.
This guide is for a competing creditor, company member or director reviewing an FTS claim in Russian bankruptcy proceedings. Law checked on 25 October 2026: the Tax Code version of 4 August 2026 effective from 1 October 2026 and the Supreme Court Presidium answer of 19 November 2025. Future amendments are not applied.
⚖️ When does a tax pledge arise?
Article 73 permits a contractual pledge and a specific statutory pledge. For paragraph 2.1, distinguish two routes:
- The debt in a recovery decision remains unpaid for one month and enforcement of that decision is secured by a tax attachment of assets.
- A decision under Article 101(7) becomes effective and is secured by a restriction on disposing of, or pledging, the taxpayer’s assets without the tax authority’s consent.
The pledge concerns identified assets covered by the relevant measure. A negative unified tax-account balance or a general reference to an attachment is therefore insufficient for reviewing secured status.
🔎 How is this different from an ordinary court attachment?
In its answer of 19 November 2025, the Supreme Court Presidium distinguished a judgment creditor’s procedural rights under Civil Code Article 334(5) from a statutory pledge under Tax Code Article 73(2.1). An ordinary attachment for a creditor does not provide secured-creditor status in bankruptcy. The specific tax-law basis can give the FTS that status over the relevant assets.
The Court also stated that tax protective measures and the resulting pledge arise from public obligations and are not, in themselves, avoidable transactions within the meaning of Bankruptcy Law Article 61.4(4). This does not remove the need to verify whether the pledge arose, which assets it covers and the amount of the secured claim.
① Legal basis
Which decision and provision are relied on? Review a court attachment separately from a tax pledge.
② Identified assets
Do cadastral numbers, VINs or other identifiers match in the decision and claim?
③ Timeline
When did the decision become effective, the pledge conditions arise and other encumbrances appear?
📁 Documents to request
| Document | Check | Purpose |
|---|---|---|
| FTS claim and calculation filed in the case | Debt composition, amounts, periods and claimed secured status | The total tax debt and the secured portion are separate questions |
| Recovery decision and tax attachment record, or Article 101 decision with the protective measure | Dates, effectiveness, assets covered and performance | Tests the particular Article 73(2.1) route |
| Inventory, title and encumbrance records | Identifiers, debtor ownership and earlier pledges | A general restriction does not replace identification of the asset |
| Public FTS information and registration records | Adoption, cancellation or expiry of the measure; registration and recording | Article 72(4) requires public disclosure identifying the assets concerned |
| Payment evidence and debt reconciliation | Amounts actually paid and credited | The original calculation may differ from the balance at the hearing |
Keep the date of each extract and copies of disclosed information. A public entry assists reconciliation but does not replace the decisions and calculation. General status and distribution rules are explained in the guide to a secured creditor in bankruptcy.
📝 Preparing a creditor’s or debtor’s response
- Obtain the complete FTS claim and its attachments from the court file.
- Build a timeline covering the decision, protective measure, pledge, earlier encumbrances, payments and court application.
- Review the debt amount separately from the basis for secured status. A dispute about one does not automatically determine the other.
- Identify a specific discrepancy: an unproven date, different asset, omitted payment or earlier pledge.
- Submit the position through the procedure applicable to the particular dispute. Distinguish a challenge to a tax decision from objections to secured status.
Working outline for a request for records and explanations
“In case No. …, a secured claim of … has been filed over the assets … . Please provide the decision and protective measure, evidence of the decision becoming effective, an asset list with identifiers, the balance calculation and pledge registration and recording information. Please explain the discrepancy … and the treatment of the earlier encumbrance … .”
State your authority and procedural status. This is a working outline, not a universal court application.
For companies, see the director’s steps in an LLC tax bankruptcy. Individual tax debts are covered in a separate guide.
🧮 Illustration: debt balance is not the future distribution
The calculation shows RUB 1,200,000. A subsequent payment of RUB 250,000 is documented and credited. The balance to reconcile is 1,200,000 − 250,000 = RUB 950,000.
This arithmetic does not establish secured status or the amount to be distributed from an asset sale. The legal basis and scope of security, other encumbrances, the court order and applicable distribution rules still need review. Asset value is also distinct from the admitted claim amount.
Frequently asked questions
Is every tax debt secured?
No. A contractual or statutory basis and identified assets are required. Article 73(2.1) has specific conditions for the pledge to arise.
Does an ordinary court attachment give the same status?
No, under the Supreme Court Presidium answer of 19 November 2025. The procedural attachment under Civil Code Article 334(5) is distinguished from the specific statutory tax pledge.
Does the FTS always rank ahead of a bank?
No. Article 73(2.1) expressly addresses subsequent pledges. Check dates, existing rights and whether a subsequent pledge is permitted.
Is an entry on the FTS website enough?
A review also needs the decisions, asset identification, calculation, title and encumbrance records. Public disclosure does not resolve every issue in the dispute.
Primary sources
- Russian Tax Code Article 73.
- Russian Tax Code Article 72.
- Supreme Court Presidium answer of 19 November 2025: official record; full Russian text.
Need to review an FTS secured claim?
We can compare the legal basis, dates, assets and calculation. The outcome depends on the evidence and the court’s decision.
Initial consultation