The book contains practical recommendations for organizations and individual entrepreneurs on protecting their rights during the forced collection of taxes, penalties and sanctions. The first chapter of the book is devoted to the procedures for the indisputable collection of taxes, penalties and sanctions from funds. The second chapter of the book discusses the procedures for collecting taxes, penalties and sanctions on other property of organizations and individual entrepreneurs. Particular attention is paid to the possibilities of suspending the execution of collection orders and collection within the framework of enforcement proceedings. The procedure for challenging (appealing) decisions and actions (inaction) of tax authorities, their officials and bailiffs is discussed in detail. The book takes into account the changes made by Federal Law of July 27, 2006 No. 137-FZ to the Tax Code of the Russian Federation and other legislative acts in connection with the implementation of measures to improve tax administration. The changes themselves are examined in detail, a comparative analysis is made with the previously existing procedure, and practical recommendations for the transition period are formed. The appendices to the book provide approximate forms of procedural documents that are recommended to be used when challenging decisions and actions (inactions) of tax authorities, their officials and bailiffs -performers, as well as to suspend procedures for the forced collection of taxes, penalties and sanctions.