This article is part of a block of articles on the answers to frequently asked questions when applying for legal advice on the website in this case, debt collection, debt. Question: Payer is in arrears with payments to the budget. He has accounts receivable. What is the procedure of debt collection of taxes, fees at the expense of the debtors of the payer? A: In case of default by the payer of tax obligations of the tax authorities are obliged to ensure collection of tax arrears in the manner prescribed by the General Part of the Tax Code of the Republic of Belarus (hereinafter – NC). Procedure for recovery of tax arrears, fees, penalties at the expense of debtors-payer organization established in Article 58 of the Tax, under which recovery is made without recourse to the decision of the head (his deputy) of the tax authority place of registration of the payer with the timetable for the fulfillment of obligations between the payer and the debtor. The amount of debt to be collected shall not exceed the amount of accounts receivable of the debtor payer. This article also defines the grounds for making the above decision. Thus, if the organization has debts to the budget it needs to apply to the inspection of the MNF at the place of account and provide a list showing the amount receivable accounts receivable, copies of documents confirming the existence of accounts receivable, or submit a statement of the assignment and the creditor document (or any other act of reconciliation signed by the debtor and the organization of the document), confirming the existence of accounts receivable in the organization and payable at its debtor. Please note that the NC established a procedure to levy taxes at the expense of debtors payer organization. Should also be noted that the debt collection in this way has two major plus: the first – no need to spend money on State fee provided when filing a claim in court (and it is now 15 basic units), the second – the speed write-off tax inspectors of money from the account debtor, unless of course they have debtor. But there is a negative – the debiting will take place only in the amount of tax arrears and therefore written off the money will be used only to pay off tax debts and all!