This article examinesin light of the pertinent jurisprudence of theCourt of Cassation and the academic literature- the problem stemming fromrejection of recording public receivables by the bankruptcyadministration. The legal basis for public receivables is an administrativeact. Therefore, due to the presumption of lawfulness, a public receivablebased on an administrative act cannot be rejected by the bankruptcyadministration. As the bankruptcy administration does not have publicauthority, it cannot reject a public receivable. Rather, It has the power to filea claim for annulment of the administrative act forming the legal basis forthe public receivable. Furthermore, several other reasons, such likeduplication, offset, payment and incorrect interest calculation, cannot offer ajustification for rejection of the public receivable by a bankruptcyadministration. Commercial courts tasked with hearing the lawsuitspertaining to acceptance of records does not have the power to appraise atany circumstances- the presence or the amount of a public receivableemanating from an administrative act