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Demin, A. V., Dolgopolov, O. I. Some Aspects of the Order to Recover Tax out of the Taxpayer’s Assets

Published in journal "Taxes and Taxation", 2012-9 in rubric "TAXATION OF PHYSICAL PERSONS", pages 42-48.

Resume: The article is devoted to the legal nature, form and contents of the order to recover tax out of the taxpayer’s (tax agent’s) assets, i.e. organization or a private entrepreneur. The author also discusses its similarities and differences with the other rules accepted by tax and other state authorities. It is also concluded that the order has a dual nature because it is the non-conformant and enforcement document at the same time.

Keywords: taxes and taxpayers, tax deficiency, tax recovery, enforcement document, order, nonconformant, enforcement proceeding, taxpayer’s assets, bailiff-executor.

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