Federal level
The Federal Tax Service represents mandatory payments and monetary obligations of the Russian Federation.
Regional and local level
Authorised bodies may represent monetary obligations of the relevant public entity.
Procedural status
The body may file claims, participate and vote within the scope of an admitted claim.
What to do after an FTS petition
Under Articles 213.3 and 213.5 of Law No. 127-FZ, the authorised body may initiate a case when statutory conditions are met. A prior court judgment is not always required for mandatory payments, but the tax claim and collection procedure remain subject to review.
- find the case card and acceptance order;
- reconcile tax periods, principal, penalties and fines;
- check final decisions and collection records;
- prepare the response, asset inventory, income and fresh bank records;
- disclose other creditors, transactions, accounts and digital roubles;
- file objections before the merits hearing.
Since 1 March 2026, the petitioner pays the court deposit for the manager’s fixed remuneration after acceptance and assignment of the case number but before the hearing. This procedural duty does not prove the FTS claim in advance.
Claims represented by an authorised body
| Claim | Representative | What to verify |
|---|---|---|
| Taxes, levies, social contributions and other mandatory payments | Federal Tax Service within its powers | Period, basis, principal, penalties and fines |
| Monetary obligations of the Russian Federation | Federal Tax Service as federal authorised body | Legal basis and records supporting the federal claim |
| Monetary obligations of a Russian region | Authorised regional body | Authority and basis of the claim |
| Municipal monetary obligations | Authorised local-government body | Authority of the representative and debt records |
Difference from an ordinary bankruptcy creditor
Article 2 of Law No. 127-FZ lists authorised bodies separately from bankruptcy creditors. Article 11 nevertheless gives them standing to initiate bankruptcy, while Article 34 identifies them as parties to the case. Voting and distribution rights depend on the admitted amount, composition, ranking and origination date.
Article 41 contains special requirements for the body’s petition: amount, basis, relevant recovery decisions and supporting records. A copy must be served on the debtor.
How the body enters the case
- Identify the public claim and competent body.
- Document the basis and amount.
- Meet pre-court and procedural conditions applicable to that claim.
- File a bankruptcy petition or register claim.
- Serve the debtor and participants as required.
- After admission, participate in meetings and separate disputes.
The general participant map is explained in persons participating in bankruptcy proceedings. The filing route against an individual is covered in the guide to a creditor’s bankruptcy petition.
Checks for the debtor and other creditors
- authority of the body and signatory;
- type and period of the obligation;
- calculation of principal, penalties and fines;
- recovery decisions and special filing conditions;
- ranking and separation of current and register claims;
- consistency with the court file and claims register.
Frequently asked questions
Is the authorised body always the Federal Tax Service?
The Federal Tax Service represents federal claims covered by the Government resolution. The statute also recognises regional and municipal authorised bodies for their monetary obligations.
May the Federal Tax Service file a bankruptcy petition?
Yes, if the statutory conditions and public-claim procedure are satisfied.
Does it rank ahead of every creditor?
There is no universal priority based only on public status. Current-claim, ranking, security and claim-composition rules apply.
May its calculation be disputed?
Yes. An objection should address the basis, amount, period, evidence or rank of the particular claim.
Does the body participate in creditors’ meetings?
After admission, within the statutory rights and voting amount.
Official sources
- Article 2 of Law No. 127-FZ;
- Article 11 of Law No. 127-FZ;
- Article 41 of Law No. 127-FZ;
- Government Resolution No. 257, version of 13 March 2026;
- Federal Tax Service bankruptcy page.
Need to verify a public claim?
We can compare its basis, calculation, period and ranking with the case file without promising prior exclusion.
Initial consultationA Tax Authority Petition Does Not Automatically Make the Debtor Bankrupt
| Check | Determine | Source |
|---|---|---|
| Claim amount | Principal, penalties and fines | Authority calculation |
| Default period | When each amount became due | Demand and decision |
| Enforcement basis | Whether the decision is final | Tax audit documents |
| Payment or set-off | Whether unified-account entries are included | Tax-account statement |
| Assets and income | Which procedure is feasible | Inventory and certificates |
Do not miss the hearing
Obtain the case card and petition-acceptance order.
Build an independent calculation
Reconcile the demand, unified account and petition by period.
Prepare a procedure position
Disputing the tax and choosing restructuring or realization are separate issues.
An Objection Must Address the Evidence, Not Only Financial Hardship
Article 213.3 allows the debtor, a bankruptcy creditor and the authorized body to petition. Bankruptcy proceedings do not replace a tax appeal: where the authority decision is already final, mere disagreement with the assessment is insufficient. Check timing, payments, set-offs, duplication, penalties and fines. At the same time disclose actual income, assets, transactions and other creditors. A hurried transfer of property to relatives after receiving the papers increases avoidance and non-discharge risk.