Russia Clarifies: No Frozen Accounts for Late Personal Tax Filings
The Federal Tax Service (FTS) of Russia has clarified that ordinary individuals will not face frozen bank accounts for late 3-NDFL tax filings. The statement comes after recent concerns about penalties for missed deadlines. However, certain business-related taxpayers may still see restrictions if they fail to comply.
The 3-NDFL return for 2025 income must be submitted by April 30, 2026. This requirement applies to individuals who sold property, received high-value gifts, won lotteries, earned rental income, or had foreign earnings. Self-employed professionals, private-practice notaries, and lawyers with offices must also file the return.
The FTS stressed that account restrictions only affect specific groups, such as legal entities, self-employed entrepreneurs, notaries, and lawyers. Ordinary taxpayers not engaged in business activities face no risk of account freezing. Any tax due must still be paid by July 15, 2026. On March 25, the Central Bank advised banks to inform clients in advance about potential account restrictions. The FTS also confirmed that violators receive prior notice, giving them time to resolve issues. Even if online banking access is suspended, banks must ensure customers can still contact them remotely.
The FTS has denied claims that late 3-NDFL filings by individuals will lead to frozen accounts. The restrictions remain limited to business-related taxpayers. Those affected will receive warnings before any action is taken.
