On 5 October 2026, the Federal Tax Service of Russia announced a specialized webinar titled “Aspects of Consideration of Taxpayer Complaints and Appeals” scheduled for 19 October 2026. The webinar will be led by a senior specialist from the FNS Department for Control and Supervision Activities. It will cover the updated administrative procedure for pre-trial appeals under Chapter 21 of the Tax Code, including the new mandatory electronic submission of complaints via the LCN portal (effective 1 January 2026), statutory review timelines (30 days for standard complaints, 15 days for urgent matters), and the structure of a well-founded appeal. The session will also address common grounds for rejection (formal defects, missed deadlines, lack of jurisdiction) and the subsequent judicial appeal process. Registration is free and open to all taxpayers, tax agents, and legal representatives.
Key Takeaways
- Mandatory Electronic Appeals: Since 2026, paper complaints sent by mail are not accepted; all appeals must be filed through the LCN with a qualified electronic signature (QES) or via Gosuslugi with verified account.
- Expedited Review for Refund Disputes: Complaints concerning delayed VAT refunds or excess tax deductions are prioritized with a 15-day review period and automatic suspension of enforcement actions.
- New Appeal Form Template: The FNS introduced a standardized XML schema for complaint data, ensuring structured processing and reducing processing errors by 40% according to pilot results.
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