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New rules of recovery of tax arrears from taxpayer’s affiliates

DATE: December 16, 2016 | AUTHOR: atlawyers

On November 30, 2016 significant amendments to the RF Tax Code entered into force. Specifically, the amendments introduced the rules regulating tax arrears recovery in court. Subject to para. 8 and 9 s-ss. 2 ss. 2 art. 45 of the RF Tax Code, the Federal Tax Service shall have the right to recover tax arrears from the taxpayer’s affiliates, which will include not only legal entities, as currently provided in the statute, but individuals as well.

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