On 2 October 2026, the Federal Tax Service of Russia (FTS) published an official clarification confirming that non-working public holidays established by the laws of individual Russian federal subjects (regions) must be taken into account when calculating statutory deadlines for tax payments and filings under Article 6.1 of the Tax Code. This directive resolves prior ambiguity where some taxpayers applied only the federal holiday calendar. The FTS emphasized that regional laws designating additional non-working days—such as city foundation days, regional independence days, or religious observances—automatically extend the final due date for any tax obligation falling on such a day to the next working day. The guidance applies retroactively to all open tax periods and is binding on all tax authorities.
Key Takeaways
- Unified Calendar Requirement: Taxpayers operating across multiple regions must maintain a consolidated calendar of federal and regional non-working days to avoid inadvertent late payments.
- Automatic Extension Mechanism: No formal application is needed; the extension operates by law. However, taxpayers should document the relevant regional law in their compliance files for audit defense.
- Electronic Filing Systems Updated: The FTS confirmed that the taxpayer personal cabinet (ЛК ИНН) and EDO (electronic document exchange) platforms have been updated to reflect regional holiday calendars for automatic deadline calculation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement