Annotation

In the article, the effective order of application of tax security measures, provided for in clause 10 of article 101 of the Tax Code of the Russian Federation, based on the results of internal and external tax audits, is considered. The content and scope of the tax authority's powers are analyzed when the decision is taken to suspend operations on bank accounts, property arrest, registration restrictions, and other forms of enforcement of the tax authority's requirements. Special attention is paid to the influence of the key changes of the tax reform 2023–2026, including the expansion of the list of taxpayer assets (including debtors) and the strengthening of the requirements for the proportionality and validity of the measures.