On the Issue of Execution of the Obligation to Pay Tax Payments in the Liquidation of the Organization

Abstract

The article deals with the issues of execution of the obligation to pay taxes and fees. The subject of the tax obligation is only money, based on the concept of “tax” and the fact that the tax is one of the sources of the budget, which is a form of formation and expenditure of funds. The features of monetary obligation as a type of public-legal obligations are distinguished. The conditions of execution of the tax duty are analyzed. Discusses the problem of a tax debt in the liquidation of the organization, the time to enforce which the tax authority has expired. This problem leads to the need to apply to the arbitration court to recognize the tax debt as hopeless for collection and exclusion of the relevant record from the personal account of the taxpayer, which in turn leads to an increase in the period of liquidation and additional financial security. It is proposed to transfer to the tax authority the powers to write off and exclude tax debts, the period for compulsory collection of which has expired, in an administrative procedure.