The provisions of bankruptcy law do not directly regulate what components of the debtor’s assets are included in the bankruptcy estate. Pursuant to Art. 62 of the Bankruptcy Law, the bankruptcy estate includes property belonging to the bankrupt on the date of declaration of bankruptcy and acquired by the bankrupt in the course of bankruptcy proceedings, with the exceptions specified in Art. 63-67a. In turn, the exceptions specified in the above-mentioned articles concern, among others: that the bankruptcy estate does not include property that is excluded from enforcement according to the provisions of the Code of Civil Procedure, or remuneration for the work of the bankrupt in the part not subject to seizure. Tax refund does not appear among the exceptions. Thus, the tax refund becomes part of the bankruptcy estate.