Collection of debts, not considered in the total obligation of a taxpayer – an individual

Subject. The authors characterized the reformed concept of “dept” by expanding its scope into the modern legal institution of “aggregate obligation”, establishing the specifics of its legal nature. The article examines current issues arising from the incorporation of debt not included in the aggregate obligation as a separate legal category. The legal nature of this debt is described in the context of the new concept of fulfilling aggregate obligations, highlighting individual aspects requiring improvement. Key aspects of the innovations introduced by Federal Laws No. 287-FZ and No. 425-FZ have been analysed.The theoretical significance of this article is presented in the author’s vision of the theoretical aspects of “suspended debt”, its legal nature and its structure as an element of aggregate liability, which haven’t previously been considered by tax law science. The article touches upon a number of issues haven’t been regulated by current legislation and require special attention.The purpose of this study is to understand theoretically a new digital phenomenon – the concept of “suspended debt” in tax law – as a structural element of the overall obligation, taking into account legislative amendments effective November 1, 2025, for judicial collection. Research methods: The leading method for investigating of the above issues is a formal legal approach. It was used to examine the main issues arising in the forced collection of debts not included in the overall liability.Research results. This research article explores and details a number of legal issues. The authors argue their own point of view on the need of systematic approach to improving the institution under study, which is of comprehensive nature.