Changes that came into force on 1 November 2025 fundamentally alter how personal tax debts are collected in Russia. Previously, the tax authority had to go to court to force collection from an individual. Now it does not.

What Changed

Before 1 November 2025, the Federal Tax Service (FTS) could collect debts from companies and sole traders administratively — by sending a direct debit instruction to the debtor’s bank. For private individuals (non-sole traders), the law required a court order (судебный приказ) or a lawsuit.

From November 2025, out-of-court collection has been extended to private individuals. The FTS may now:

send a direct debit instruction to a bank to debit the outstanding amount;
refer the debt to the Federal Bailiff Service (FSSP) for collection from assets — all without obtaining a court ruling.

Who Is Affected

The new procedure applies to private individuals (who are not sole traders) with debts arising from:

property tax (apartments, houses, garages)
land tax
transport tax
personal income tax (NDFL) in cases where the tax was not withheld by the tax agent

Note: sole traders and self-employed persons, as business entities, were already subject to out-of-court collection — these changes specifically affect ordinary citizens.

How the Procedure Now Works

Tax notice — the FTS first sends the taxpayer a payment notice. Deadline: by 1 December of the year following the tax period.
Demand for payment — if the debt is not paid on time, the FTS issues a formal demand. The minimum period for voluntary compliance is 8 days.
Objection period — the demand notification is deemed received on the 6th day after it is sent. From that date, the individual has 30 days to submit objections. If objections are filed, the disputed amount is excluded from out-of-court collection and referred for review. If no objections are raised, the process moves to the next step.
Out-of-court collection — only after the 30-day period has passed without objection may the FTS send a debit instruction to a bank or refer the matter to the FSSP. Out-of-court collection applies only to undisputed debt.
Notification of the debtor — the tax authority is required to notify the individual of the collection decision.

How to Protect Yourself

Option 1: Prevent arrears from arising Check your assessments in the taxpayer’s personal account on the FTS website (nalog.ru). Property, land, and transport taxes are assessed automatically — errors in the database (wrong area, incorrect cadastral value) do occur. Check before the payment deadline.

Option 2: Challenge the assessment itself If you believe the tax has been incorrectly assessed, file an objection with the tax authority before the payment deadline. This pauses the accrual of penalties and gives time to resolve the matter.

Option 3: Challenge the collection decision If collection has already been initiated, it may be challenged with the superior tax authority or in court. Grounds include: procedural violations in issuing the notice, erroneous assessment, or expiry of the collection limitation period.

Option 4: Instalment or deferral plan In cases of genuine financial hardship — death of a relative, natural disaster, threat of insolvency — the law permits a deferral or instalment plan for payment. The application is submitted to the local tax inspectorate.

What to Do If Money Has Already Been Taken

If funds have been debited from your account:

Immediately request from your bank a confirmation of the debit showing the recipient’s details (FTS, Budget Classification Code of the tax).
Check your personal account on the FTS website — is there a debt recorded against you, for what period, and how did it arise?
If you believe the debit was erroneous — file an application for a refund of overpaid/over-collected tax (Article 79 of the Tax Code). Refund period: 10 working days from the date of the application; interest for delay accrues automatically.
File an appeal with the tax authority under Article 138 of the Tax Code, and then in court if necessary.

Limitation Period for Tax Collection

An important point: the right to collect tax arrears is not open-ended. The FTS may only collect debts within the statutory limitation periods (Articles 46 and 48 of the Tax Code). Expiry of the limitation period is an independent ground for stopping collection.

Practical Advice

Since November 2025, the speed of tax debt collection has increased significantly. If you have not checked your tax status in a while — do so soon. The taxpayer’s personal account is available at nalog.ru, accessible via your Gosuslugi (State Services) credentials.

Read Also

If an unexpected tax debt has appeared or you disagree with the amount assessed — do not wait for the bank to debit your account. Log into your FTS personal account or consult a lawyer as early as possible.

Out-of-Court Tax Collection From Individuals: 2025 Rules