On 2 October 2026, the Federal Tax Service of Russia released a detailed explanatory article “What Is a Tax Notification and How to Execute It” on its official portal. The article decodes the structure of the consolidated tax notification (form No. KND 1150081), which combines property, land, and transport tax liabilities into a single document. It explains each field: cadastral number, tax base, tax rate, calculation period, applicable exemptions, and the final amount payable. The guide provides step-by-step instructions for payment via the FNS website (using bank card or SberPay), through the Gosuslugi portal, via bank mobile apps using the QR code on the notification, and at bank branches or post offices. It also clarifies the legal consequences of non-payment: accrual of penalties from 2 December 2026, potential enforcement proceedings after 3 months of arrears, and restrictions on leaving the country for debts exceeding RUB 30,000.
Key Takeaways
- Unified Payment Document: The notification includes a unique payment identifier (UIN) that ensures instant crediting of funds to the correct budget classification code (KBC) regardless of payment channel.
- Exemption Verification: Taxpayers are urged to verify that all eligible exemptions (e.g., for pensioners, disabled veterans) are reflected; missing exemptions can be added via LCN before payment.
- Travel Restriction Threshold: The RUB 30,000 debt threshold for exit bans applies to the sum of all tax, penalty, and interest arrears; timely installment plan enrollment prevents this measure.
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