However, the EAC Chairman, speaking at the Federation Council, duplicated the idea of the Supreme Court to establish a uniform procedure penalty payments, extending it to all taxpayers, including individuals. At the same time offering to abandon the judicial machinery collection of tax arrears, fines and penalties, and the court to consider only the contested acts tax authorities to collect payments. It should be noted that this bill and the initiative you are not only contrary to paragraph 3 of Article 35 of the Constitution – "no one shall be deprived of his possessions except by court order, and go contrary to the legal position of the Russian Federation Constitutional Court (decision of 17.12.1996 20-II, the definition of 06.11.1997 111-O, Judgement of 12.05.1998 14-II, Judgement of 15.07.1999 11-II, the definition from 06.12.2001, 257-O), which defined different procedure for collecting tax payments from individuals and legal entities, aiming not at that to put them in an unequal position in the sphere of tax relations (the obligation to pay taxes), but on what to avoid administrative interference in individual rights when the issue can be resolved only through litigation. These initiatives have the higher courts and even violate the banking secrecy, and cancellations, as well as adjusting Article 48 of the Tax Code, not only would lead to a change in a number of articles of the Tax Code and the rights and obligations of banks and taxpayers – individuals who will have to disclose accounts held in Credit Institutions (st.st.11, 21, 23, 31, 60, 76, 86, 93, 93.1 of the Tax Code, etc.), but also undermine confidence in the banking sector, which is especially would affect the economy and political situation in during the financial crisis in the country.