According to Resolution No. 500 of the Government of the Russian Federation dated March 29, 2023, the maximum deadlines for sending demands for payment of arrears and making decisions on the collection of arrears have been extended by 6 months.

In addition, the Federal Tax Service of Russia has published information on its website stating that the deadlines for executing requirements sent to taxpayers in April will be extended to 1 month (instead of 8 days). Before issuing demands to personal account users and those who interact with the Federal Tax Service through telecommunications channels, references will be sent with a breakdown of the total amount of debt by types of taxes and payment deadlines. This will allow taxpayers to compare their data with information from the tax authority and pay the debt if it is confirmed. For example, in case of an error, a correct notice of advance payments can be submitted or an application for tracing the payment can be filed. Decisions on collection will only be made upon confirmation of the correctness of the taxpayer’s negative balance. Additionally, from January 1 to June 30, 2023, penalties will not be charged in cases where the taxpayer made mistakes when forming the notification of calculated taxes or did not send it at all.

Tax advisory Taxation Tax Code