Russia Clarifies 3-NDFL Tax Rules to Prevent Unfair Account Freezes

Russia's Federal Tax Service (FTS) has clarified rules around the 3-NDFL tax return, addressing concerns over account freezes. The deadline for filing the 2025 return remains April 30, 2026, with tax payments due by July 15 of the same year. New guidance confirms that only certain taxpayers face restrictions for late submissions.

The FTS has stressed that account restrictions apply solely to specific groups: legal entities, self-employed professionals, private-practice notaries, and lawyers with offices. Ordinary individuals—such as those selling property, receiving high-value gifts, winning lotteries, or earning rental or foreign income—will not have their accounts frozen for late 3-NDFL filings. The service also noted that violators receive advance warnings before any action is taken.

On March 25, the Central Bank issued advice to banks, urging them to inform clients about potential account restrictions. It also required banks to maintain remote contact options for customers, even if online banking access is temporarily suspended. The FTS has not released figures on how many individuals faced restrictions in 2023. However, it reiterated that penalties target only those engaged in business activities, not regular taxpayers.

The 3-NDFL filing deadline for 2025 income is April 30, 2026, with tax payments required by July 15, 2026. Business-related taxpayers must comply to avoid account restrictions, while ordinary individuals remain unaffected. Banks have been instructed to keep communication channels open for all customers during any service disruptions.