Tasks and functions

Main tasks and functions of the Debt Recovery Department:

1. Repayment of the tax debt from other payments, the control over the collection of which is vested to the STS’s competence;

2. Repayment of the tax debt, collection of timely unaccounted and / or unpaid amounts of the single social contribution to compulsory state social insurance;

3. Application of bankruptcy procedures to the taxpayers of single social contribution in according to bankruptcy legislation;

4. Ensuring recovery of the overdue debts of business entities to the state (the Autonomous Republic of Crimea or city’s territorial community) on loans (borrowings) involved by the state (the Autonomous Republic of Crimea or city’s territorial community) or under the state (local) guarantees, as well as on loans from the budget;

5. Provision of assistance in the tax debt collection in international legal relations at the request of competent authorities of the foreign states;

6. Deferral, installment and restructuring of monetary obligations and / or tax debt, as well as arrears of the single social contribution payment;

7. Decision-making on installments, deferrals of monetary obligations and / or tax debt, as well as on payment postponement of installed, deferred amounts or their shares, notification of the Ministry of Finance on decisions and their coordination with the Ministry of Finance in cases and procedures prescribed by the legislation;

8. Write-off of bad tax debt and arrears of the single social contribution payment;

9. Application of administrative arrest (seizure) of the taxpayer’s property and / or suspension of expenditure transactions on their bank accounts;

10. Identification, accounting, storage, appraisal and disposal of landless property, as well as other property that becomes the state property.