Annotation

Currently, the Federal Tax Service (FTS) has priority in collecting debts from other debtors in order to protect public interests. However, organizations may face difficulties in receiving funds during enforcement proceedings, as well as potential opposition from tax authorities when collecting debts that are limited in amount. This article aims to explore the current state of legal regulation that defines the boundaries of the FTS's authority and the rights of debtors to collect debts during enforcement proceedings in order to strike a balance between private and public interests and prevent abuse.