Percentage of enforcement fees of bailiffs. Enforcement fee: legal aspects of collection

In accordance with Art. 112 of the Federal Law "On Enforcement Proceedings", the enforcement fee is a pecuniary penalty imposed on the debtor in case of non-execution of the enforcement document within the period established for the voluntary execution of the enforcement document, as well as in case of non-execution of the enforcement document subject to immediate execution, within 24 hours from the moment obtaining a copy of the bailiff's order to initiate enforcement proceedings. The performance fee is credited to the federal budget.

The enforcement fee is established by the bailiff-executor after the expiration of the term, if the debtor has not presented to the bailiff-executor evidence that the performance was impossible due to force majeure, that is, extraordinary and unavoidable circumstances under the given conditions. The decision of the bailiff-executor on the collection of the performance fee is approved by the senior bailiff.

The enforcement fee is set in the amount of seven percent of the amount to be collected or the value of the property being recovered, but not less than five hundred rubles from the debtor-citizen and five thousand rubles from the debtor-organization. In the event of non-execution of an enforcement document of a non-property nature, the performance fee from the debtor-citizen is set at five hundred rubles, from the debtor-organization - five thousand rubles.

An enforcement fee for non-payment of periodic payments is calculated and collected from the amount of each debt separately.

The enforcement fee is not collected in cases where enforcement proceedings are initiated:

1) upon re-submission for execution of the enforcement document, according to which the decision of the bailiff-executor on the collection of the performance fee was issued and not canceled;

2) by order of the bailiff-executor on the recovery of expenses for the performance of enforcement actions and the performance fee imposed by the bailiff-executor in the process of execution of the enforcement document;

3) on judicial acts on interim measures;

4) according to executive documents containing requirements for forcible expulsion from the Russian Federation of foreign citizens or stateless persons.

The debtor shall have the right, in the manner prescribed by this Federal Law, to apply to the court with a statement challenging the decision of the bailiff-executor on the collection of the performance fee, with a claim for a deferral or deferral of its collection, on reducing its amount or exemption from the collection of the performance fee.

2. The court shall have the right, taking into account the degree of the debtor's fault in the failure to fulfill the enforcement document on time, the property status of the debtor, other significant circumstances, to postpone or defer the collection of the enforcement fee, as well as reduce its amount, but not more than one quarter of the amount established in accordance with Part 3. In the absence of grounds for liability for violation of an obligation established by the Civil Code of the Russian Federation, the court shall have the right to release the debtor from the collection of the performance fee.

If the court accepts the application or claim specified in part 6 for consideration, the collection of the performance fee shall be suspended until the court makes a decision. The court's decision on full or partial satisfaction of them turns to immediate execution.

4. When the court reduces the amount of the performance fee, the decision of the bailiff-executive on the collection of the performance fee shall be considered amended accordingly. In this case, the excessive amount of money collected from him is returned to the debtor.

5. The enforcement fee is returned to the debtor in full in cases of cancellation:

2) the executive document;

3) the decision of the bailiff-executor on the collection of the performance fee.

Article 112. Enforcement fee

1.is a pecuniary penalty imposed on the debtor in case of non-execution of the court order within the period established for the voluntary execution of the court order, as well as in case of non-execution of the court order, subject to immediate execution, within 24 hours from the moment of receipt of a copy of the order of the bailiff-executor on the initiation of enforcement proceedings. The performance fee is credited to the federal budget.

2. The enforcement fee is established by the bailiff-executor after the expiration of the period specified in part 1 of this article, if the debtor has not presented to the bailiff-executor evidence that the performance was impossible due to force majeure, that is, extraordinary and unavoidable circumstances under the given conditions. The decision of the bailiff-executor on the collection of the performance fee is approved by the senior bailiff.

(see text in previous)

3. The enforcement fee is set at seven percent of the amount to be collected or the value of the property being recovered, but not less than one thousand rubles from a debtor-citizen or a debtor-individual entrepreneur and ten thousand rubles from a debtor-organization. In the event of non-execution of an enforcement document of a non-property nature, the performance fee from a debtor-citizen or a debtor-individual entrepreneur is set at five thousand rubles, from a debtor-organization - fifty thousand rubles.

(Part 3 as revised by Federal Law No. 441-FZ of 28.12.2013)

(see text in previous)

3.1. In respect of several debtors on joint collection in favor of one recoverer, the performance fee is established from each of the debtors in the amount of seven percent of the amount to be collected or the value of the property being recovered, but not less than one thousand rubles from the debtor-citizen or the debtor-individual entrepreneur and ten thousand rubles from the debtor-organization.

(Part 3.1 is introduced by Federal Law No. 441-FZ, dated 28 December 2013)

4. An enforcement fee for non-payment of periodic payments shall be calculated and collected from the amount of each debt separately.

5. Enforcement fee shall not be collected in cases where enforcement proceedings have been initiated:

1) according to an executive document received in accordance with the procedure established by part 6 of Article 33 of this Federal Law;

2) upon re-submission for execution of the enforcement document, according to which the decision of the bailiff-executor on the collection of the performance fee was issued and not canceled;

3) by order of the bailiff-executor on the recovery of expenses for the performance of enforcement actions and the performance fee imposed by the bailiff-executor in the process of execution of the enforcement document;

(as amended by Federal Law of 18.07.2011 N 225-FZ)

(see text in previous)

4) on judicial acts on interim measures;

5) on executive documents containing requirements for the forced expulsion from the Russian Federation of foreign citizens or stateless persons;

Answers to frequently asked questions

5 introduced by the Federal Law of 06.12.2011 N 410-FZ)

6) on executive documents containing requirements for serving compulsory work;

(Clause 6 introduced by Federal Law of 05.04.2013 N 49-FZ)

7) at the request of the central authority to search for the child.

(Clause 7 was introduced by the Federal Law of 05.05.2014 N 126-FZ)

5.1. Unfulfilled decisions on the collection of the enforcement fee, issued within the framework of enforcement proceedings, subject to termination on the grounds established by Clauses 10 and 11 of Part 2 of Article 43 of this Federal Law, shall be canceled by the bailiff.

(Part 5.1 was introduced by Federal Law No. 48-FZ of 07.03.2018)

6. The debtor shall have the right, in the manner established by this Federal Law, to apply to the court to challenge the decision of the bailiff-executor on the collection of the performance fee, with a claim for a deferral or deferral of its collection, to reduce its amount or release from the collection of the performance fee.

7. The court shall have the right, taking into account the degree of the debtor's fault in the failure to fulfill the enforcement document on time, the property status of the debtor, and other significant circumstances, to postpone or defer the collection of the enforcement fee, as well as reduce its amount, but not more than one quarter of the amount established in accordance with part 3 of this article. In the absence of grounds for liability for violation of an obligation established by the Civil Code of the Russian Federation, the court shall have the right to release the debtor from the collection of the performance fee.

8. If the court accepts for consideration the application or claim specified in part 6 of this article, the collection of the performance fee shall be suspended until the court makes a decision. The court's decision on full or partial satisfaction of them turns to immediate execution.

9. When the court reduces the amount of the performance fee, the decision of the bailiff-executive on the collection of the performance fee shall be considered amended accordingly. In this case, the excessive amount of money collected from him is returned to the debtor.

10. The enforcement fee is returned to the debtor in full in cases of cancellation:

1) a judicial act, an act of another body or official, on the basis of which the executive document was issued;

2) the executive document;

3) the decision of the bailiff-executor on the collection of the performance fee, except for the cases provided for in part 5.1 of this article.

(as amended by Federal Law dated 07.03.2018 N 48-FZ)

(see text in previous)

11. The return of the performance fee to the debtor is carried out in the manner determined by the Government of the Russian Federation.

The presence in the legislation of the Russian Federation of this type of compulsory payment as the enforcement fee is due to the desire to reduce the costs of maintaining the apparatus for the enforcement of court decisions and other decisions by initiating the debtor to voluntarily satisfy the claims of the claimant.

The initiation of enforcement proceedings on the received writ of execution entails the obligation of the bailiff-executor to notify the debtor that he is obliged to take actions to fulfill the requirements contained in such a document, and sets the period within which such actions must be taken (usually 5 days).

Decree on the collection of the performance fee - what is it?

If the execution of the court decision is expected to be immediate, this period will be only one day (after the receipt of the order). An enforcement fee is a sanction for violation of such requirements levied from the debtor in favor of the state budget.

Grounds for exemption from payment of performance fee

The enforcement fee is not paid when the debtor fulfills the requirements contained in the order of the bailiff. As a rule, the debtor is given 5 days for this. If the debtor has not received such a resolution and there is no information about the fact of his proper notification in the materials of the case on the enforcement proceedings (the parties to the enforcement proceedings have the right to familiarize themselves with all the materials of the case, including obtaining copies of them), there can be no question of any enforcement collection. If, in this case, a decision on the collection of the performance fee is issued against the debtor, it must be appealed in court.

The bailiff may release the debtor from payment of the enforcement fee if he provides him with evidence of the impossibility to fulfill the requirements of the writ of execution due to extraordinary and unavoidable circumstances. What kind of circumstances it is is established in each case individually. For example, the employer's violation of the deadline for the payment of wages, etc., will not become such a circumstance. An application for exemption from the performance fee must be submitted to the bailiff in writing, accompanied by written evidence (for example, a certificate of hospitalization, etc.).

The bailiff-executor shall not collect the performance fee if:

- the enforcement proceedings were initiated by the bailiff-executor and the writ of execution was transferred on instructions for the implementation of certain enforcement actions to the territory not under the jurisdiction of such a bailiff;

- the executive document has been submitted again, and the order on the collection of the executive fee has already been issued and not canceled earlier;

- enforcement proceedings were initiated to recover the costs of performing enforcement actions and the actual performance fee;

- the bailiffs received a judicial act on the application of interim measures;

- in cases of administrative expulsion of foreign citizens, for compulsory work;

- there was a request to find the child.

The procedure and size of the collection of the performance fee

On the collection of the performance fee, the bailiff-executor issues a resolution, which is approved by the senior bailiff.

The amount of such a fee is determined by the amount recovered from the debtor or the value of the property and is 7%, but not less than 1,000 rubles. from an individual and 10,000 rubles. from the legal. If the claimant's claim is of a non-property nature, the amount of the performance fee will be 5,000 rubles. and 50,000 rubles. respectively.

If several debtors are involved in enforcement proceedings, the enforcement fee is set for each of them, and if we are talking about periodic payments (for example, alimony), then the enforcement fee is set for each case of delay in fulfilling the obligation in accordance with the amount of debt.

Appealing the decision of the bailiff-executor on the collection of the performance fee

Since the amount owed to the recoverer can be significant, the debtor, in addition to the right to appeal the decision on the imposition of the performance fee itself, may apply to the court with a statement of claim on the postponement or deferral of the collection of the performance fee, on the reduction of its amount or exemption from its payment. To do this, you must follow the rules for filing a statement of claim regarding the form, content, jurisdiction and jurisdiction. To prove that there are grounds for a postponement, installment payment of the fee, information is provided about the difficult financial situation, the degree of guilt in non-fulfillment of their obligations. When applying for a reduction in the amount of the performance fee, it must be remembered that the court has the right to reduce it by no more than 25%. The debtor can provide evidence of the absence of guilt in default on the obligations under the executive document (this is the only basis for exemption from payment of the fee).

When accepting the statement of claim for proceedings, the court notifies the interested person - the bailiff-executor about this, and suspends the collection of the enforcement fee until a decision is made.

In the practice of enforced collection of debts through the court, there is such a measure of influence on the debtor as an enforcement fee. It is imposed on a citizen in the event that, within a certain time, he has not taken measures to pay off the existing debt. The amount of the fee is established by law and amounts to 7% of the amount of the debt to be collected. This is a pretty significant figure. It is not surprising that the question "How not to pay the enforcement fee to bailiffs?" often interested in citizens who are faced with the FSSP. Let's try to figure it out.

The procedure for determining the enforcement fee

The legislation on enforcement proceedings describes the procedure for establishing a enforcement fee as follows:

• a citizen is determined by the court to pay off his debts within a certain period;
• in case of inaction of a citizen, the case is transferred to bailiffs;
• the bailiff makes an order to collect the debt;
• the decree is handed to the debtor personally by the FSSP employee or sent by mail;
• if, within 5 days from the date of receipt of the document, the citizen has not paid the debt, he is additionally obligated to pay the enforcement fee.

An example of a bailiff's order to collect an enforcement fee

If any violation is recorded at least at one of the described stages, the obligation to pay the fee can be challenged. In addition, the law establishes quite legal grounds for refusing to pay fines.

Legal grounds for refusing to collect

Is it obligatory to pay the fee established by the FSSP employee? Not always. The law provides that the imposition of penalties on the debtor is possible only if the bailiff has proven that he did not take any action to comply with the court decision. If you have paid the debt imputed to you (or at least part of it) within the prescribed period, it is enough to notify the specialist in charge of your case. Perhaps he has not yet reached the data on the repayment of the debt. The collection order can be revoked based on new information.

In addition, according to the law, the fee should not be imposed on a citizen who could not fulfill the obligations imposed on him by the court due to force majeure circumstances. These include:

• natural disasters;
• military actions;
• mass riots.

Interestingly, the debtor's illness does not belong to the category of force majeure. But if you have documents confirming that your health condition did not allow you to make payment on time, you can sue for exemption from the enforcement fee.

Important! If the court establishes an installment plan for the payment of the principal debt, the citizen is completely exempted from prosecution by bailiffs for the entire period of the installment plan. Including a penalty fee, they do not have the right to expose him.

In addition, the reason for refusing to pay the fee may be the debtor's difficult financial situation. Naturally, it must also be documented. Here you can present income certificates, documents confirming the payment of alimony, expenses for medicines, maintenance of dependents, etc. Also, written statements of witnesses can be used as evidence.

Situations exempt from collection

According to the Federal Law "On Enforcement Proceedings", the penalty fee cannot be imposed twice on the same writ of execution. In other words, a citizen should not pay it more than once in a specific case of a debt.

In addition, the following situations are exempt from collection:

• judicial acts on interim measures;
• rulings requiring compensation for bailiffs' expenses;
• decisions on the expulsion of stateless persons from the Russian Federation;
• requests for tracing children;
• executive documents establishing the obligation of forced labor for the debtor.

Important! If in one of the listed cases a decision was made to collect fines, the citizen has the right to challenge it in court. Also, through court proceedings, he can return the enforcement fee from the bailiffs, if he has already paid it, without going into details.

Unlawful actions of bailiffs

There is another way how to cancel the enforcement fee of bailiffs. As mentioned above, the obligation to pay the debt arises from a citizen only after he receives a writ of execution. This document can be delivered to him personally against receipt or sent by mail. In the case of sending by registered mail, the date of receipt of the document is set by postal notification. If the writ of execution was sent by regular letter, that is, without notification of delivery, it is considered received 5 working days after sending. It is from this moment that the countdown of the period in which the citizen must fulfill the debt obligations imposed on him begins.

If the bailiffs report a debt by way of a personal visit (but without presenting a document), using a phone call or through friends / neighbors / relatives, then this is not a basis for any action on the part of the citizen. In such a situation, it is considered that he was not notified of the arisen debt. Consequently, they have no right to impose enforcement fees on him.

How to challenge the bailiff's ruling

The decision on the collection of the enforcement fee can be appealed by a citizen within 10 working days from the date of its issuance. Only after that does it enter into executive force.

An appeal should only be made through a court. An appeal to the head of the FSSP employee who issued the order will not give any results. Moreover, it is against the law. That's why:

• if a citizen has grounds for reducing or canceling the enforcement fee, he applies to the FSSP employee conducting his case with supporting documents;
• if a citizen believes that the fee is set for him unlawfully (due to violations of the notification procedure or other circumstances), he must apply to the court at his place of residence.

Proceedings in such cases usually take several months. But it is this, nevertheless, that gives a chance to get rid of penalties.

In debt, they do not return them on time and in the right amount. This leads to the fact that the creditor is forced to go to court so that the collection of money is carried out compulsorily. For this, court sessions are held. At the same time, it is important to figure out what the lender needs to do, how the case is handed over to the bailiffs, and also what it is - the enforcement fee.

How are debtors collected?

During the court hearings, the arguments and evidence of each party are considered. Most often, such cases end in favor of the creditor, who has good reason to collect his funds from the debtor. As a rule, such cases are initiated by banks, various microfinance organizations or private lenders. They can also be opened based on the absence of payments for alimony, taxes or utilities.

On the basis of a court decision, a writ of execution is issued to the creditor, which must be transferred to the bailiffs. This is the basis for the commencement of enforcement proceedings. It involves the use of numerous measures of influence against the debtor.

If the debtor does not comply with the requirements of the court, then this leads to the fact that the bailiffs begin to collect an enforcement fee from him. It is represented by a certain measure of punishment for debtors.

What is a bailiff's enforcement fee? It is paid by each negligent payer and is represented by a fine for violation of production, since they do not fulfill the requirements of the court. It is at the expense of these funds that the state's expenses for the maintenance of the bailiff service are reduced. Also, the payment acts as a motivating factor for debtors to promptly execute court decisions when they simply do not want to perform actions on a writ of execution.

When do you have to pay money?

What is an enforcement fee? It is represented by the debtor's payment for the fact that he does not comply with the requirements of the court and bailiffs.

As soon as the writ of execution is in the hands of the bailiff, he notifies the debtor that he is obliged to perform certain actions designed to fulfill his obligations. For this, usually 5 days are given, but this period can be increased for various reasons. The notification states that if this requirement is not met, then the enforcement fee will be collected.

All questions regarding this payment are regulated by Federal Law No. 229, which describes the rules for implementing enforcement proceedings, and also indicates how to correctly calculate this fee to bailiffs.

What is specified in the law?

What is an enforcement fee? It is presented by a fine for people who, even after a court hearing, refuse to pay various taxes, alimony, utilities or other mandatory payments.

This fee is assigned exclusively by the bailiffs on the basis of a court order. This leads to the fact that the debtors must not only return the money to the defendant, but also pay the money to the bailiffs.

Features of accrual

When determining what a bailiff's enforcement fee is, one should understand the main nuances of its application:

• the basis is indicated in the regulations;
• the amount of the fine varies for individuals or legal entities;
• if there is a dispute of a property nature, then the amount of the fee for it is set depending on the price of the claim;
• an increase in payment is allowed.

To collect funds, a special decree is formed and sent to the debtor. Even if the citizen refuses to accept and read the document, the decree still continues to operate, therefore, it will not be possible to refuse to make the payment.

What is the fee?

The amount of the executive fee should be correctly determined.

For standard cases, individuals have to pay 5 thousand rubles, and if the culprit is a company with the status of a legal entity, then the fine for it is 50 thousand rubles.

If the court is considering a case of a property nature, then the amount depends on the price of the claim. 7% of this value is charged as standard, but this fee cannot be less than 1 thousand rubles.

If actual violations committed by the defendant are revealed, then the bailiffs are allowed to increase this payment.

How is the fee issued?

To collect money from the debtor, the bailiff must first draw up a special resolution on the collection of the enforcement fee. Before it comes into force, it is transferred to the management of the bailiff service. The document is approved by the chief, after which the debtor is obliged to additionally pay the amount of funds specified in the document.

What can the defendant do?

If the debtor has financial difficulties, he can go to court to ask for a deferral or installment plan. Under certain conditions, a court decision may reduce the amount of this contribution, and in some cases even the debtor is exempted from paying it.

These powers are exclusively with the court, so the debtor will have to file a claim with this institution.

What are the grounds for the collection of funds?

The reasons why it becomes necessary for debtors to pay this type of fee are prescribed in the Federal Law No. 229, Art. 112. The grounds for collecting this money are:

• the defendant's refusal to fulfill his obligations to the creditor, therefore, the necessary funds under the writ of execution are not paid within the prescribed period;
• the formation of various obstacles for bailiffs so that they can do their best job;
• untimely information was provided that the defendant could not, due to a difficult financial situation, pay the funds to the creditor.

For the above reasons, the enforcement fee is collected. It is allowed to appeal the fine if the debtor can prove that the bailiff used methods that violate the regulations.

For what legal reasons can the debtor refuse to pay?

There are several official reasons why the debtor is allowed not to pay the enforcement fee. These include the following:

• Any unforeseen circumstances appear in the life of the debtor, due to which he does not have the opportunity to pay funds. For example, a natural disaster has occurred or an illness has been discovered that requires expensive and long-term treatment.
• The plaintiff, represented by the creditor, independently or by decision of the court, granted the other party to the proceedings a deferral or installment plan. Also, the obligations of the citizen can change in other ways. Moreover, this fact should be reflected in official documents, and changes should be made to the writ of execution.
• The defendant is physically unable to pay the funds, for example, is an unemployed disabled person, or other circumstances have arisen due to which he cannot receive income. In this case, he must not deny the existence of a debt, and must also make various attempts to repay it. In such a situation, the court may cancel the payment to the bailiffs.

Cancellation of this fee is allowed at different stages of enforcement proceedings. Most often, this is required after the order on its recovery has been issued. The defendant, who is the debtor, prepares official documents, on the basis of which he confirms that, on a specific legal basis, he may not pay funds to the state.

Thus, having understood what it is - an enforcement fee, each person will be able to understand that it is obliged to pay it by debtors who do not comply with the requirements of the court after an appropriate decision is made. There are legal and official methods by which you can opt out of paying it. The amount of the payment depends on the status of the citizen, and the collection may also increase in the absence of funds from the debtor for a long time.

The law "On Enforcement Proceedings" clearly defines the designations of such concepts as enforcement fee and tax sanctions.

Enforcement fee, procedure for its collection

The enforcement fee is a special type of collection that is imposed on the debtor when he has not voluntarily fulfilled his obligations within the time period prescribed in the writ of execution (). The enforcement fee also applies to the debtor if he does not fulfill the requirements specified in the document, which is subject to immediate execution within 24 hours.

Signs of such a collection:

• The enforcement fee, as well as an administrative fine when collecting tax arrears from individuals, is a monetary penalty.
• Applicable to the debtor only if he did not fulfill the requirements set out in the writ of execution.

The fee is credited to the federal budget. Its size is established in the amount of 7 percent of the amount to be recovered or of the value of the recovered property.

In case of non-execution of a court order with non-property requirements, an execution fee is collected from the debtor, the amount of which is 500 rubles. In a similar situation, a fee of 5 thousand rubles is collected from the debtor organization, which is regulated by the law “On Enforcement Proceedings”.

The performance fee will be calculated and collected from the amount of each debt separately. You can find a sample order on the collection of the performance fee on our website.

There are also situations in which the performance fee will not be charged:

• There is no enforcement fee for orders of execution that came into production in the manner prescribed by Article 33 (part 6) of the Law "On Enforcement Proceedings".
• It is prohibited to collect tax if the writ of execution is repeatedly submitted for execution to the FSPP. It is important that a resolution on the collection of the performance fee was issued and not canceled according to the executive document. You can view an example of an order on the collection of a performance fee on our website.
• When the bailiff issued an order on the collection of costs for enforcement actions, fees for fines that were imposed by the bailiff, the enforcement fee is not collected.
• The fee will not be charged in the case of judicial acts on interim measures.

The video discusses the features return of performance fee

Deferral and installment plan of payments for the executive fee

The law “On Enforcement Proceedings (Article 112, Part 7) clearly states the provision according to which the court has the right to grant a deferral for the collection of the performance fee or to defer payment on the performance fee. This article also spelled out the possibility of reducing the performance fee by the court. In such situations, the court must take into account the following points:

• the degree of guilt of the debtor who did not fulfill the requirements of the court order on time;
• the property status of the defendant at the time of the decision to defer, installment payments or reduce the amount of payments;
• significant circumstances of a different kind.

Some facts

In the previous edition of the Federal Law "On Enforcement Proceedings", the enforcement fee also amounted to 7% of the amount recovered, but not less than 500 rubles for individuals and 5 thousand rubles for legal entities.

If there are no grounds for liability for violation of obligations established by the Civil Code of the Russian Federation, then the court will be able to release the debtor from the obligation to pay the performance fee. Article 401 of the Civil Code states that a person who has not fulfilled obligations or performed them improperly should be held liable in the presence of guilt or intent.

This conditionality of responsibility is explained by the dispositive rule. That is, a law or an agreement may establish other grounds for liability, which can both expand and narrow the liability in comparison with the liability that is based on the full application of the principle of guilt.

When the amount of the enforcement fee is reduced by a court decision, the order of the bailiff of the executor automatically becomes amended accordingly. In such situations, the debtor will be refunded the amount that was collected from him unnecessarily. The full refund of the performance fee to the debtor occurs upon cancellation of:

• the resolution issued by the bailiffs on the collection of the enforcement fee (in accordance with part 10 of article 112 of the law "On enforcement proceedings");
• executive document;
• a judicial act or an act of another body on the basis of which a writ of execution was issued.

There are certain rules according to which the performance fee is returned to the debtor. So, the decision of the bailiff-executor on the collection of the enforcement fee is always approved by the senior bailiff, which is spelled out in Article 115 of the Law "On Enforcement Proceedings."

When the debtor does not agree with the decision of the bailiff-executor, then there is an opportunity to appeal the decision on the collection of the performance fee, that is, to file a complaint against the decision on the collection of the performance fee.

About tax sanction

Art. 114 of the Tax Code of the Russian Federation contains the procedure for collecting tax sanctions from violators of tax legislation. The collection of taxes and fees, including penalties, is a very common phenomenon in Russian reality. The concept of a tax sanction means a certain measure of responsibility for an offense committed in the tax area. This measure is applied in the form of a fine.

Procedure for the collection of tax sanctions

The imposition of a tax sanction, as well as the collection of arrears on taxes and fees, is of a property nature, and is also associated with the seizure of property from the offender. According to the Constitution of the Russian Federation and the Tax Code, fines related to offenses in the field of taxes are collected only in court.

Before going to court, the tax authority is obliged to offer the taxpayer to pay the tax sanction on a voluntary basis. In case of failure to fulfill obligations, the court returns the statement of claim. The reason for this is the fact that the plaintiff did not comply with the pre-trial settlement of the dispute with the defendant (Article 108, Clause 1 of the Arbitration Procedure Code of the Russian Federation).

When a decision is made to hold the inspected person liable (even when it comes to collecting a penalty on the entrepreneur's tax), the tax authority goes to court with an application to collect a tax sanction from the defendant. If it is planned to collect a tax sanction from an enterprise or organization, the tax authority applies to an arbitration court.

When considering cases on the collection of compulsory payments and sanctions, the court in the court session establishes whether there are grounds for collecting the amount of debt, the authority of the body that has applied for collection, checks the correctness of the calculation and the amount of the amount to be recovered.

In the case of physical. by persons who are not individual entrepreneurs, tax collection in court is carried out in the courts of general jurisdiction.

According to the general rule, the tax authority must apply to the court in order to start collecting tax from the taxpayer's deposit account no later than 6 months from the day when the tax violation was discovered and the corresponding act was drawn up (Articles 115, 104, 105 of the Tax Code RF). The term is not subject to restoration of the statute of limitations and is restrictive.

If you have any questions regarding the collection of taxes and fees, write in the comments