As of November 1, 2025, a new mechanism for the out-of-court collection of tax arrears from individuals (who are not individual entrepreneurs) has come into force in Russia. To implement it, the Federal Tax Service (FTS) has approved key documents: forms, formats, as well as procedures for their completion and submission. The corresponding Order of the Federal Tax Service of Russia dated October 1, 2025, No. ED-7-9/848@, came into force on November 30, 2025.
This means that since late November, tax authorities have had a clear administrative tool for the prompt recovery of tax arrears (primarily Personal Income Tax and Property Tax) directly from citizens' accounts, bypassing judicial authorities. It is critically important for taxpayers to know their rights and be able to respond competently to such demands.
This means that since late November, tax authorities have had a clear administrative tool for the prompt recovery of tax arrears (primarily Personal Income Tax and Property Tax) directly from citizens' accounts, bypassing judicial authorities. It is critically important for taxpayers to know their rights and be able to respond competently to such demands.
Key Documents
The Order approves the forms of documents that individuals can use to protect their interests:
The introduction of these standardized forms represents, on one hand, the formalization of the procedure, and on the other, provides citizens with a clear algorithm for challenging unlawful or erroneous claims.
- Notice of Disagreement with the decision of a higher tax authority on a complaint regarding the actions of an inspectorate related to the calculation of the tax amount in the notice.
- Petition for the Restoration of a Missed Deadline for filing the aforementioned notice.
- Petition for the Restoration of a Missed Deadline for filing a complaint regarding the tax amounts specified in a tax notice.
The introduction of these standardized forms represents, on one hand, the formalization of the procedure, and on the other, provides citizens with a clear algorithm for challenging unlawful or erroneous claims.
What Risks Arise
The new procedure allows the FTS to write off funds without a court decision, significantly speeding up the collection process. The main risks for individuals include:
To avoid negative consequences and act proactively, we offer comprehensive legal support:
Submit a consultation request, and our lawyers will help you assess the risks and develop a defense strategy against out-of-court collection.
- Account blocking and fund write-offs based on potentially erroneous calculations or undelivered notices.
- Difficulties in challenging due to short and strict procedural deadlines.
- Financial losses and a damaged credit history due to an untimely response.
To avoid negative consequences and act proactively, we offer comprehensive legal support:
- Express Tax Risk Audit: We will review your history of interactions with the FTS and identify potential claims that could lead to out-of-court collection.
- Analysis of Received Demands: We will assess the legality and validity of tax notices and claims received from the FTS.
- Preparation and Submission of Documents: We will competently draft all necessary documents to protect your interests.
Submit a consultation request, and our lawyers will help you assess the risks and develop a defense strategy against out-of-court collection.
