On 23 October 2026, the Russian Presidential Academy of National Economy and Public Administration (RANEPA) hosted a roundtable on “Transformation of Tax Law in the Context of Digital Development of Public Administration,” organized as part of the Chamber of Tax Consultants’ ongoing dialogue with academia and the Federal Tax Service (FNS). The session featured a keynote presentation by Tatyana Ioffer, Deputy Chair of the Chamber’s Board and Director of the Union “PNK,” on “Digital Transformation of Tax Control and Protection of Taxpayer Rights.” The discussion centered on the FNS’s accelerated deployment of automated VAT verification (ASK VAT-2), the unified taxpayer account (ENP), and the real-time data exchange platform “Proverka.nalog.gov.ru.” These tools enable the tax authority to conduct desk audits without human intervention, issue automated demands for tax arrears, and restrict taxpayer rights (such as blocking bank accounts or suspending electronic document flow) based on algorithmic risk indicators. The roundtable examined the tension between administrative efficiency and constitutional guarantees, including the right to judicial protection, the presumption of good faith, and the principle of legal certainty. Participants referenced the Constitutional Court’s recent rulings (e.g., Resolution No. 25-P of 2025) which require that automated decisions be subject to meaningful human review and that taxpayers be notified of the logic behind algorithmic risk scoring.
Key Takeaways
- Algorithmic Transparency and Due Process: The FNS’s shift toward fully automated tax control demands new procedural safeguards. The Chamber advocated for a statutory right to “explanation of automated decision-making,” obliging the tax authority to disclose the key parameters and data sources used in risk models. This would enable taxpayers to contest erroneous assessments before they escalate into enforced collection. The roundtable proposed amendments to the Tax Code to introduce a mandatory pre-decisional hearing for cases where restrictive measures are triggered solely by algorithmic outputs.
- Digital Compliance as a Strategic Imperative: Businesses must invest in integrated tax technology stacks that ensure real-time accuracy of transaction data, seamless e-invoicing, and automated reconciliation with the FNS’s databases. The Chamber’s guidance recommends adopting certified software that complies with the FNS’s data format standards (XML schemas for VAT invoices, correction invoices, and acceptance acts). Companies that proactively align their ERP systems with these requirements reduce the probability of being flagged by the ASK VAT-2 system, thereby avoiding costly disputes and reputational damage.
- Professional Representation in the Digital Era: The role of tax consultants is evolving from document preparation to algorithmic audit defense. Certified consultants are expected to master data analytics, understand the FNS’s risk-scoring methodologies, and effectively challenge automated decisions in court. The Chamber’s Scientific Expert Council is developing a specialized training module on “Digital Tax Litigation,” covering techniques for requesting source code disclosure, engaging forensic IT experts, and invoking the GDPR-like provisions of the Russian Personal Data Law in the context of tax data processing.
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