Until October 10, Russians will receive tax notices: where to look for them and how to pay

This year, the Federal Tax Service plans to send about 70 million tax notices. More than 90% of them will be delivered electronically. The deadline for paying taxes for 2025 is December 1, 2026.

The main change for many taxpayers is that looking for a paper letter is no longer necessary. The notification may appear in the personal account of the taxpayer on the website of the Federal Tax Service or in the personal account on the State Services. If the citizen does not have electronic access, the document will be sent by registered mail.

“It is important to receive notice. It should still be formed, but it may happen that a person did not see it, so you need to check the personal account on the website of the Federal Tax Service or State Services. A paper letter, most likely, will not be, says lawyer Dmitry Shumeyko, an expert on taxes and tax audits.

If a person wants to receive notifications on paper, the corresponding application can be submitted through the personal account of the taxpayer, the tax inspectorate or the MFC.

After receiving the document, you should not immediately move to payment. First, you need to check what exactly the tax is charged for. The notification will indicate the object, its characteristics, period of ownership, tax base, rate and total amount. Particular attention should be paid to the period of ownership. For example, if an apartment or car is sold during 2025, the tax should be calculated based on the actual term of ownership. It is also necessary to check whether benefits and deductions are taken into account. “Consider the notice: check the property or your share, the period of ownership of this property, as well as benefits that may reduce the total amount of tax or even exempt from it,” advises Shumeyko.

Errors in notifications are also possible. The tax office receives information about objects and income from various sources, so some data may be inaccurate. If a person does not agree with the accrual, this should be reported to the Federal Tax Service through a personal account or other available means. “The information in the notice is intended first for clarification and then for payment. If there are questions or disagreement with the accrued amount, it is necessary to notify the tax authority about it, the expert notes.

Alexander Andropov, a member of the Association of Tax Consultants, also recommends not to postpone the application to the tax office until the last day. According to him, if the notification found an error in the characteristics of the object, the period of ownership or benefits, this should be reported before the due date. After the inspection, the tax office, if there are grounds, will be able to recalculate.

However, notification does not come to everyone. The document is not formed if there are no accruals for the relevant period or benefits and deductions fully cover the amount of tax. In addition, with a small amount of accruals, notice may not be given until the amount has reached the established threshold. If the notification did not come, you should first check the personal accounts of the Federal Tax Service and State Services. If the document is not there, you should contact the tax office through a personal account, feedback service or directly to the inspectorate.

You can pay the tax in several ways. The easiest way, as Shumeyko explains, is directly through the personal account of the Federal Tax Service or State Services. You can also use the banking application: scan the QR code from the notification and confirm the payment. Another option is to pay for the details through the bank.

After payment, experts advise to keep a check or receipt. This is especially important in case of a technical error: for example, if the payment did not pass or the amount transferred for some reason returned. Further, in the case of disputes with the tax, saved payment documents are very useful.

It is necessary to pay taxes for 2025 no later than December 1, 2026. If the deadline is missed, the outstanding debt begins to be charged penalties for each day of delay.

Thus, the algorithm for the taxpayer is as follows: first find a notification in the personal account of the Federal Tax Service or State Services, then check the objects, the period of ownership and benefits, if necessary, report the tax error and only then pay the accrued amount. It is not necessary to wait for a paper envelope – the main thing is that the tax notice is checked and the payment is made on time.