The State Duma passed in the third reading a law that allows the Federal Tax Service to collect tax debt from individuals (not sole proprietors) extrajudicially. This concerns tax debts that citizens calculate themselves (for example, when filing 3‑NDFL declarations or applying the simplified tax system).
How will the new mechanism work?
Extrajudicial procedure: the tax authority sends a tax payment demand. If the debt is not repaid on time, the tax office will debit the money from accounts without going to court.
Judicial control: If a citizen disputes a debt (for example, due to a calculation error), collection is possible only through the court.
What is important to know?
What debts fall under the rule:
Taxes calculated by the individual themselves (personal income tax on the sale of property, income from foreign sources, etc.)
Tax arrears on professional income tax (PIT).
Exceptions: Debts on property taxes (transport, land, property) — the Federal Tax Service calculates them itself, and the collection remains in the previous procedure.
Dispute procedure: A citizen can file a complaint with a higher tax authority or challenge the tax office's actions in court.
What should citizens do?
Submit declarations and pay taxes on time.
Check notifications from the Federal Tax Service (through the Taxpayer's Personal Account or State Services).