FNS gains out-of-court tax collection from individuals

From 1 November 2025, Russia's Federal Tax Service (FNS) may collect tax debts of individuals and former sole proprietors directly from bank accounts, without a court order.

The new procedure speeds up debt collection and demands regular monitoring of tax filings by business owners and senior executives. The risk of personal and corporate funds being frozen on incorrect assessments or disputed positions rises accordingly.

Any disagreement with the assessment can be promptly contested at the FNS. Familiarity with the appeals procedure and a timely advisor engagement reduce the impact.

Companies should review their tax management processes and dispute-handling procedures.