Overview
- Effective November 1, 2025, individual tax debts can be recovered out of court with the taxpayer’s consent, with judicial recovery used when the sum is contested.
- Disputed amounts are removed from the Unified Tax Account balance so other taxes are not automatically offset during the review period.
- The timeframe to file a renewed objection expands to 30 days, with submissions accepted via the taxpayer’s online account or by registered mail.
- The Federal Tax Service published an explainer outlining which debts can be challenged and how to request recalculation or appeal audit decisions.
- Separately, taxpayers must pay 2024 property taxes and personal income tax on bank interest above 210,000 rubles by December 1, with notices sent by mail or to Gosuslugi and payment available through FTS and Gosuslugi services.