The Supreme Court of the Russian Federation has initiated changes to the Tax Code of the Russian Federation (hereinafter – the Tax Code) and the Civil Procedure Code regarding collection of taxes from the population out of court. As resulted from the amendments received by the State Duma, asked to amend Article 48 of the Tax Code and add the provision that in case of nonpayment or incomplete payment of tax by the due date, this responsibility is executed in a forced order "by the foreclosure of the funds in the accounts of the taxpayer – an individual" without a court order. The same procedure is proposed to extend and to pay fees and fines: is not paid on time payments to tax authorities could, in the case of a law debit directly from your bank account, as is done in relation to legal persons and individual entrepreneurs. Suggested by the Supreme Court's changing legislation was aimed primarily at the unloading of judges to hear cases on recovery of debts not exceeding often the legal costs. It should be noted that a number of Duma deputies did not support this Bill (B. Resnick, P.
Krasheninnikov). And after the negative feedback on the bill of the Government of the Russian Federation, the Plenary Session of the Supreme Court, without waiting for its rejection, decided to withdraw from State Duma. However, after that, this initiative has already addressed the Supreme Arbitration Court Chairman Anton Ivanov, who offered not only to create the tax courts, which, in our view, should be welcomed, appears as a unified judicial practice on disputes arising from tax relations.