On 7 October 2026, the Federal Tax Service of Russia issued an official advisory for taxpayers who did not receive their annual tax notifications (notification-calculation forms) for property, transport, and land taxes. According to Article 52 of the Tax Code, tax authorities are obligated to send notifications no later than 30 days before the payment deadline (1 December). However, technical failures, address discrepancies, or postal delays can result in non-delivery. The FNS clarified that the absence of a notification does not relieve the taxpayer of the obligation to pay. Taxpayers are encouraged to proactively check their liabilities via the personal taxpayer account (LCN) on the FNS portal or the Gosuslugi platform. The advisory also details the procedure for submitting a request for re-sending the notification and explains how to calculate the tax independently using the cadastral value and applicable rates.
Key Takeaways
- Proactive Liability Check: Taxpayers must verify their tax debts through the LCN or the “Check Tax Debts” service before 1 December to avoid late payment interest accruing from the due date.
- Re-sending Request Mechanism: A formal application can be submitted electronically via the FNS website or in person at any tax office; the authority must resend the notification within 10 working days.
- Penalty Mitigation: If a taxpayer proves non-receipt was due to tax authority error (e.g., incorrect address in the registry), penalties may be waived upon appeal under Article 112 of the Tax Code.
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