On 6 October 2026, Mikhail Sergeev (Deputy Head of FNS Russia) and Alexey Laschenov (Head of the Moscow FNS) appeared on the Channel One program “Good Morning” to discuss the 2026 tax notification campaign. They explained that over 45 million consolidated tax notifications (covering property, land, and transport taxes) were sent electronically to personal taxpayer accounts (LCN) and via Gosuslugi in September 2026, with paper copies mailed only to those who opted out of electronic delivery. The officials highlighted the new unified payment deadline of 1 December 2026 for all three taxes, the option to pay in installments without interest if applied before 1 October, and the launch of the “Tax Notification Explorer” feature in the LCN allowing visualization of tax base changes year-over-year. They also reminded viewers of the penalties for late payment: 1/300 of the Central Bank key rate per day of delay.
Key Takeaways
- Electronic Delivery Default: Since 2025, electronic notification is the default; taxpayers must explicitly request paper copies via LCN or at a tax office.
- Interest-Free Installment Plan: Available for total tax liabilities exceeding RUB 3,000; application must be submitted via LCN by 1 October 2026, splitting payment into 4 equal quarterly installments.
- Notification Explorer Tool: The new LCN module shows cadastral value trends, applied exemptions, and rate changes, enabling taxpayers to understand liability fluctuations.
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