Changes in enforcement proceedings

According to the Federal Law of 12 December 2019 No 375-FZ, starting from 1 January 2020 the amendments to the Law «On enforcement proceedings» will come into force.

ЗThe State Duma signed the bill into law in December 2018; however, the Federation Council defeated it on 16 January 2019. Afterwards the finalization of the bill continued in the conciliatory committee. During this process, the following regulations were appeared: the lock of access to third parties to data on overdue debts and multiple appeals on bankruptcy cases by different bankruptcy creditors and authorized bodies. Besides, according to the amendments, the provision of information through the personal account is available; moreover, the creditors are obligated to notify the debtors about attraction of third parties (collectors) to debt repayment. The creditor must send the notice within 30 working days from the date of attraction of the collector. The relevant information should be placed in the Unified Register. The Unified Register should contain the data on creditors, collectors, numbers and dates of contracts on their attraction to debt collection as well as passport data and debtor’s tax number. At the same time, the specified data cannot be available on the open Internet.

The data on all enforcement proceedings starting from January 2012 is available in the relevant section of the Information and Analytical system Globas.

Information about tax debts, penalties and tax evasion published in Globas

On December, 5th 2019 the Federal Tax Service (FTS) has disclosed publicly available data about debts of legal entities on taxes and fees and information about tax evasion.

Data about amounts of arrears, late fees, penalties: 1,4 million companies.
Data about tax evasion: 305 thousand companies.

Data are referred to penalties and arrears that were formed till December 31, 2018 and not paid up till October 1, 2019.

Information that was earlier classified as tax secret is now available in Globas in the «Taxes and fees» section of the company report, where can be found data about special tax regime, participation of organizations in the consolidated group of taxpayers, paid amounts of taxes and fees.

Earlier the FTS has also disclosed information about average number of employees of legal entities, amounts of incomes and expenditure of companies according to the data from the financial accounts for 2018. Data are displayed in the section «Key financial and economic indicators» in Globas.

With the help of this information, Globas users can manage counterparty risks with dishonest taxpayers.

It should be reminded that data are published regarding Russian legal entities, except for strategic enterprises, military industrial sector companies and the largest taxpayers.