The purpose of the work is to analyze the legal position of the Supreme Court of the Russian Federation, which actually excluded the possibility of extrajudicial collection of taxes from payment cards of individual entrepreneurs, to which funds received not from entrepreneurial activity are credited. The problem of distinguishing the accounts of individual entrepreneurs, from which judicial and extrajudicial collection of taxes can be carried out, has been and remains relevant. This issue reflects a certain "duality" of the status of individual entrepreneurs, which arose due to the peculiarities of domestic legislation of the early 1990s, which boils down to the fact that individual entrepreneurs are both business entities and ordinary people (consumers), with fundamentally different goals of life. Accordingly, the approach of the legislator, who generally allowed extrajudicial collection of taxes from individual entrepreneurs, could not but require a solution to the issue of the possibility of extrajudicial collection of taxes from plastic «cards» of individual entrepreneurs, the method of resolving which was proposed by the Supreme Court of the Russian Federation.
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