Accounts Chamber Records Unprecedented Increase in Overdue Non-Tax Payments

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The amount of overdue accounts receivable for non-tax payments to the federal budget reached 206.6 billion rubles by the end of 2024, according to data provided by the Accounts Chamber of the Russian Federation following its analysis. Over four years, this figure has increased 2.5 times, standing at 82.2 billion rubles in 2021.

As noted by Accounts Chamber auditor Andrey Baturkin, revenue administrators are not taking sufficient measures to recover debts, not considering this work a priority. Inventory checks are conducted formally, and data on debtors is not promptly transmitted to the Federal Tax Service (FTS) and the Federal Bailiff Service (FSSP).

Meanwhile, organizations with unpaid debts continue to receive state support and participate in procurement processes. By the end of 2024, more than a thousand debtors, whose total debt amounted to 10.7 billion rubles, received state support worth 5.9 trillion rubles. Government contracts worth 656.9 billion rubles were signed with companies having debts of 24.7 billion rubles.

The key tool for addressing the situation was supposed to be a unified electronic register of debtors; however, as of January 1, 2025, it accounted for only 45% of the total amount of overdue payments. The Accounts Chamber attributes this to the lack of integration between departmental systems and the budget accounting system, leading to manual data entry, errors, and inconsistencies in accounting.

As of August 1, 2025, the recoverable debt is estimated at 161.4 billion rubles, of which 56.5 billion rubles are debts with unexpired limitation periods requiring urgent recovery.

Following the inspection, the Accounts Chamber submitted a package of proposals to the Government of the Russian Federation. These include setting performance indicators for federal authorities regarding debt management, introducing restrictions on state support and participation in procurement for debtor companies, and ensuring public access to the debtor register.

“In the opinion of the Accounts Chamber, making the debtor register public will help eliminate errors in debt accounting and create conditions for voluntary payment of debts in case restrictions are introduced for state support measures or participation in tenders when concluding contracts for state needs,” commented Andrey Baturkin.