Translation. Region: Russian Federation –
Source: Mainfin Bank –
An important disclaimer is at the bottom of this article.
How will the Federal Tax Service collect debts from Russians without a court order?
Tax authorities no longer need to obtain a court ruling on individuals' debts – a simplified (automated) procedure for collecting tax arrears has come into effect in Russia. Debt write-off occurs in several steps:
The tax authority that has recorded the arrears sends the citizen a notice—via the taxpayer's account, Gosuslugi, or by mail. Russian citizens have 30 business days to dispute the assessment. If they agree with the debt, no action is required; the amount will be forcibly debited from their accounts within the specified period. If there is a dispute, the taxpayer submits a recalculation request or complaint—either online or by mail. The Federal Tax Service makes a decision on the request within one month; this period may be extended by an additional 30 days. During the review period, the disputed amount will be removed from the Unified Tax System (UTS), allowing the citizen to pay other taxes, and no collection will be carried out.
Based on the appeal, the Federal Tax Service will decide whether to grant the citizen's claim or deny it. If the debt is not recalculated, the taxpayer can file a complaint with a higher-level tax authority.
What are the benefits of writing off tax debts without going to court?
It would seem that the new procedure benefits only tax authorities, as the Federal Tax Service now has more opportunities to collect debts from Russians. However, the simplified debt write-off procedure also has advantages for individuals:
The deadline for filing a complaint against assessed taxes has been increased from 20 (with a court order) to 30 business days; the procedure for assessing and appealing tax arrears has become more transparent; and debtors will no longer have to pay legal fees, which previously increased expenses.
"The interests of debtors will now be protected—automatic debits will be suspended during the proceedings, and the disputed charge will be excluded from the unified account," the Federal Tax Service stated.
Russians will not be able to file a dispute with assessed taxes for all types of payments. For example, it will not be possible to appeal taxes related to business and professional activities, as well as personal income tax declared by the individual (i.e., declared independently).
10:00 04.11.2025
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Please note: This information is raw content obtained directly from the source. It represents an accurate account of the source's assertions and does not necessarily reflect the position of MIL-OSI or its clients.