The Federal Tax Service has approved the new version of the personal income tax return Form 3-NDFL (Order No. ED-7-11/[@@] dated 20 August 2026) for reporting 2025 income, to be filed by 30 April 2027. The updated form incorporates changes from Federal Law No. 412-FZ (2025), including new deduction codes for long-term savings accounts (LISA), expanded standard deductions for parents of children with disabilities, and a revised structure for reporting income from foreign sources under the controlled foreign company (CFC) rules. The form also introduces mandatory fields for the taxpayer’s TIN and the tax agent’s registration number to improve data matching.
Key Takeaways
- New Deduction Codes: Codes 521 (LISA contributions) and 522 (LISA investment income exemption) are added; taxpayers must provide broker statements as supporting documents.
- CFC Reporting Integration: Section 3 now requires disaggregation of CFC income by country and tax rate, aligning with BEPS Action 3 recommendations.
- Electronic Filing Mandatory: Paper submission of 3-NDFL is only permitted for taxpayers without internet access; all others must file via the FTS portal or Gosuslugi using QES.
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.
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