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Tax · Russia

Решение о взыскании задолженности — when the tax office takes money from the account

A Решение о взыскании задолженности is the tax authority's decision to take an unpaid tax debt directly from your money: bank accounts, electronic money, digital rubles. It follows an unpaid требование, and by the time you read it funds may already be blocked or debited.

How serious: enforcement closeAlso called: решение о взыскании за счет денежных средств, взыскание по ст. 46 НК, внесудебное взыскание налоговой задолженности, решение в реестре решений о взыскании

This is the step after an unpaid Требование об уплате задолженности. The tax authority decides to collect the debt from your money — bank accounts, electronic money, digital rubles — and banks execute that decision through the public collection registry.

For organizations and ИП this is the procedure under НК РФ ст. 46. Since 1 November 2025 ordinary individuals with undisputed debts are subject to it as well, without any court (НК РФ ст. 48, introduced by 287-ФЗ of 31.07.2025).

There is no response window: the decision is enforceable immediately. What it cannot do is collect a disputed debt from an individual — a filed перерасчет request or жалоба sends the case to court instead.

Who sends it

The Федеральная налоговая служба (ФНС России) — the federal tax authority. The decision itself is executed by banks, which act on the public реестр решений о взыскании задолженности.

Header 'Решение о взыскании задолженности', naming the amount and the unpaid требование it is based on. It is delivered via Личный кабинет налогоплательщика, Госуслуги, or by registered mail, and is also published in the реестр решений о взыскании задолженности, which banks act on.

The deadline

No response window for the recipient — the decision is immediately enforceable. Context deadlines: for organizations/ИП it must be taken within 2 months of the требование deadline, otherwise it is invalid and the FNS must sue within 6 months (НК РФ ст. 46); for individuals the decision must be taken and sent within 6 months of the требование deadline (НК РФ ст. 48).

There is no response window for the recipient — the decision is immediately enforceable from its issue date, and the taxpayer must be informed within 6 days of it (НК РФ ст. 46). The deadlines that exist bind the tax office: for organizations and ИП the decision must be taken within 2 months of the требование deadline, otherwise it is invalid and the ФНС must sue within 6 months (НК РФ ст. 46); for individuals it must be taken and sent within 6 months of the требование deadline (НК РФ ст. 48).

If you do nothing

Banks debit funds up to the debt amount from the accounts. If the money is insufficient: for organizations and ИП collection moves to other property via bailiffs (НК РФ ст. 47); for individuals it proceeds against cash and then other property under ст. 48, with court involvement only for disputed debts.

How it escalates

  1. 01Money is written off from bank accounts (including digital rubles and electronic money) up to the debt amount.
  2. 02For organizations and ИП: приостановление операций по счетам may be imposed to secure the collection (НК РФ ст. 76).
  3. 03If accounts do not cover the debt: enforcement against other property — for organizations and ИП via ФССП (ст. 47 НК РФ), for individuals via the ст. 48 sequence (cash, then property except personal and family essentials).
  4. 04Bailiff-stage enforcement adds the исполнительский сбор of 12% (minimum 2,000 ₽ for individuals and ИП, ФЗ-229 ст. 112) and can bring a travel ban at 30,000 ₽ or more of debt (ФЗ-229 ст. 67).

Your options, procedurally

  • The ЕНС negative balance can be paid off — collection stops once the balance is restored.
  • For individuals: a заявление о перерасчете or a жалоба against the assessment can be filed; a disputed debt cannot be collected extrajudicially, and the ФНС then has to file an administrative lawsuit (НК РФ ст. 48).
  • The decision itself can be challenged through a жалоба to the higher tax authority and/or in court.
  • If the ФНС missed the 2-month window (organizations and ИП, ст. 46), the decision is invalid ('считается недействительным и исполнению не подлежит') — a ground on which it can be contested.

Common questions

Is there a deadline for me to respond?

No. The decision is immediately enforceable. The deadlines in ст. 46 and ст. 48 НК РФ limit the tax office — how soon after the требование deadline it must act — not the recipient.

Can this happen to a private individual without a court?

Yes, since 1 November 2025, for undisputed debts (НК РФ ст. 48, introduced by 287-ФЗ of 31.07.2025). A debt disputed through a перерасчет request or жалоба has to go through court.

What if my bank account does not have enough money?

For organizations and ИП, collection moves to other property via bailiffs (НК РФ ст. 47). For individuals it proceeds against cash and then other property under ст. 48.

Sources

Facts verified against the sources below on 28 August 2026.