How Federal Tax Service’s Competence Centres Reshape Bankruptcy Procedures
The Federal Tax Service in bankruptcy cases was long represented by officials from the authorised body at the debtor’s location, according to Pravo.ru. However, this approach was adjusted earlier the year. Competence centres were established on the basis of territorial FTS bodies and began operating in March (FTS D No. KCh-1-8/156@ dated 11 March 2026). The crux of the reform is that debt and bankruptcy functions are distributed among these centres on a functional and territorial basis.
Eduard Giulbasarov, Partner at FBK Legal:
No matter how cases are allocated in bankruptcy proceedings, the FTS is still the authorised body. A territorial inspection does not become an independent creditor, it acts as a link in a single centralised system within the functions assigned to it. Therefore, the mere fact that the centre does not coincide with the inspection where the debtor is registered does not take up tax authorities’ right to apply to court.
