Russia

Russia: Mediators for Tax Dispute Resolution Discussed at FTS Webinar

On 7 September 2026, the Federal Tax Service hosted a webinar dedicated to the potential use of professional mediators in settling disputes between taxpayers and tax authorities. The event, led by Deputy Head of the FTS Department for Legal Affairs, outlined a pilot program allowing certified mediators to facilitate negotiations before a case reaches the […]

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Russia: Russia Allows Early Filing of Personal Income Tax Notifications

On 4 September 2026, the Federal Tax Service confirmed that businesses and tax agents may now submit notifications of calculated personal income tax (NDFL) amounts ahead of the statutory deadlines. This change, effective immediately, provides flexibility for payroll departments to align tax reporting with internal accounting cycles. The measure responds to industry requests for greater

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Russia: Russia FTS Explains Tax Benefit Procedures for Large Families

On 4 September 2026, the Federal Tax Service of Russia (FTS) published detailed guidance clarifying the procedural requirements for large families to claim personal income tax (PIT) benefits. The announcement addresses recent amendments to the Tax Code governing social tax deductions for families with three or more children, specifying documentation standards, application timelines, and verification

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Russia: Russia FTS Explains Tax Benefit Procedures for Large Families

On 4 September 2026, the Federal Tax Service of Russia (FTS) published detailed guidance clarifying the procedural requirements for large families to claim personal income tax (PIT) benefits. The announcement addresses recent amendments to the Tax Code governing social tax deductions for families with three or more children, specifying documentation standards, application timelines, and verification

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Russia: Russia Allows Early Filing of Personal Income Tax Notifications

On 4 September 2026, the Federal Tax Service confirmed that businesses and tax agents may now submit notifications of calculated personal income tax (NDFL) amounts ahead of the statutory deadlines. This change, effective immediately, provides flexibility for payroll departments to align tax reporting with internal accounting cycles. The measure responds to industry requests for greater

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Russia: Russia FTS Official: EKG Rating and Assessment Service Complement Each Other

On 3 September 2026, Timur Shinalev, Deputy Head of the Federal Tax Service, provided an authoritative commentary on the interaction between the EKG (Unified Compliance Rating) and the Assessment Service (Servis Otsenki). Speaking at a professional forum, he emphasized that these two analytical systems operate synergistically: the EKG rating evaluates a taxpayer’s overall compliance behavior,

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Russia: Russia FTS Official: EKG Rating and Assessment Service Complement Each Other

On 3 September 2026, Timur Shinalev, Deputy Head of the Federal Tax Service, provided an authoritative commentary on the interaction between the EKG (Unified Compliance Rating) and the Assessment Service (Servis Otsenki). Speaking at a professional forum, he emphasized that these two analytical systems operate synergistically: the EKG rating evaluates a taxpayer’s overall compliance behavior,

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Russia: Russia Land Tax: Increased Coefficients for Housing Construction Plots Explained

On 3 September 2026, the Federal Tax Service issued methodological clarifications on the application of increasing coefficients (povyshayushchie koeffitsienty) to land tax for plots designated for housing construction. The guidance interprets Article 394 of the Tax Code, which allows municipalities to set coefficients up to 2.0 for land not used for its intended purpose. The

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Russia: Russia Land Tax: Increased Coefficients for Housing Construction Plots Explained

On 3 September 2026, the Federal Tax Service issued methodological clarifications on the application of increasing coefficients (povyshayushchie koeffitsienty) to land tax for plots designated for housing construction. The guidance interprets Article 394 of the Tax Code, which allows municipalities to set coefficients up to 2.0 for land not used for its intended purpose. The

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Russia: Russia Unified Tax Account: New Offset and Refund Rules Effective Sept 1

Effective 1 September 2026, the Federal Tax Service implemented amendments to the procedures for offsetting overpayments and refunding excess funds from the Unified Tax Account (ENS), as mandated by Federal Law No. 112-FZ dated 2025. The changes streamline the interaction between taxpayers’ ENS balances and specific tax obligations, introducing automated prioritization rules and reducing manual

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