Repayment of the tax debt of a deceased individual, individual entrepreneur, or a person engaged in private practice.

The tax debt of a deceased individual incurred on the day of his death or on the date of entry into force of a judicial act declaring him deceased shall be settled by the heir( s ) within the limits of the value of the inherited property and in proportion to the share in the inheritance as of the date of its adoption. If an orphan child, a child left without parental care , is the heir of a deceased individual who was not registered as an individual entrepreneur and/or a person engaged in private practice, then such heir is exempt from paying off the testator's tax debt, and the testator's tax debt is written off if the deceased was registered as an individual entrepreneur and (or) a person engaged in private practice, the obligation to repay his tax debts is imposed on such an heir only on the basis of a judicial act on the collection of tax debts that has entered into legal force. If the property of a deceased individual is insufficient to repay the tax debt, the outstanding part of the tax debt is written off by the tax authority on the basis of a judicial act on the insufficiency of property that has entered into force. In the absence of heirs or the refusal of all heirs from inheritance and the transfer of property to communal ownership, the tax debt of the deceased individual is written off in accordance with the decision to write off the tax debt. The decision to write off tax arrears is made by the tax authority on the basis of a judicial act that has entered into legal force recognizing the property of a deceased individual as extortionate. Upon cancellation of a judicial act declaring an individual deceased, the tax debt of such individual that was previously written off is resumed by the tax authority, regardless of the limitation period.