Accounts receivable under the control of the Federal Tax Service: new interim measures from 2026
Since January 1, 2026, amendments have been fixed in the Tax Code of the Russian Federation, significantly expanding the powers of the Federal Tax Service. Federal Law No. 425-FZ of 11/28/2025 amended Article 11 of the Tax Code of the Russian Federation (clarifying the concept of property), and also applies to the implementation of interim measures under the rules of Article 101 of the Tax Code of the Russian Federation. Now interim measures can be applied not only to things and money, but also to the property rights of the taxpayer, including accounts receivable. We are talking about the possibility of prohibiting the alienation of such rights in order to enforce decisions of tax authorities. What has changed The Tax Code of the Russian Federation clarifies the concept of "property"…






