The Modern Mechanism for the Compulsory Enforcement of Recovery of a Verified Negative Balance Amount on the Unified Tax Account from Individual Taxpayers

The article describes a new mechanism for the enforcement of tax debt collection from individuals, which has been in effect since 1 January 2023, topical issues that arise in the judicial procedure for collecting negative balances on unified tax account. The authors considered the compulsory procedure for collecting verified debts, in terms of the new procedure for calculating the terms for the compulsory performance of the aggregate obligation in relation to taxpayers – individuals. The mechanism for implementing the settlement procedure and the updated compulsory procedure for collecting tax debts from individuals was gradually considered.