CONDITIONS OF APPLICATION OF ADMINISTRATIVE SEIZURE OF TAXPAYER'S PROPERTY AND ITS CHARACTERISTICS

Abstract

The article emphasizes that improper fulfillment of a taxpayer's obligation by the latter leads to the application of coercive measures aimed not only at ensuring the fulfillment of such obligation, but also at compensation for the debt. Administrative seizure of property is an exceptional way to ensure that a taxpayer fulfills its obligations under the law. The article reveals the concept of administrative seizure as a legal instrument aimed at ensuring the fulfillment of tax obligations, its importance in the field of tax law and its provision for tax collection. The author outlines the main approaches to determining its substantive meaning in theoretical and practical terms. The author examines the basic principles, principles and peculiarities of administrative arrest by authorized entities. The author indicates the fundamental provisions regarding the functioning of a special measure in the context of impossibility of applying other measures to fulfill a tax obligation.

The author establishes the essence of the concept of administrative seizure as an exceptional way to ensure that a taxpayer fulfills its obligations under the law, the essence of which is to make a decision by an authorized person to impose restrictions on the right to use and dispose of certain property of such a taxpayer, with a view to fulfilling an overdue or tax obligation and other reasons established by law. Attention is drawn to the main grounds for applying administrative arrest.

The author draws attention to the obligation of the court to verify the legality of the decision made by the controlling authority within the time limits clearly established by law.

The author reveals the essence of the main restriction that a taxpayer faces in connection with the administrative seizure of his/her property, namely, the need to obtain a permit from a controlling authority before performing any transactions with property, which is regulated by the relevant decision of such authority exclusively in an official written form.