Amendments under Federal Law No. 425-FZ will remove the requirement for taxpayers to submit a prior request to receive tax notifications through the Unified Public Services Portal.
The Russian Federal Tax Service has announced that a simplified procedure for delivering tax notifications through the Unified Public Services Portal (UPSP) will take effect from 1 August 2026, under amendments introduced by Federal Law No. 425-FZ of 28 November 2025.
The changes apply to the delivery of tax notifications for property tax and personal income tax (PIT) to individuals through the UPSP.
From 1 August , tax authorities will send notifications through taxpayers’ personal accounts on the UPSP to all registered individual taxpayers recorded in the Unified Identification and Authentication System.
Under the revised procedure, taxpayers will no longer be required to sign and submit a prior request to the tax authority to receive documents and information containing tax secrecy through their UPSP personal account. The exception applies where a taxpayer has submitted, via the UPSP, a refusal to receive documents on the portal by filing a notification of termination of receipt of documents from the tax authorities through the UPSP personal account. In such cases, tax notifications will continue to be delivered either by post or through the taxpayer’s personal account with the tax authority.
The Federal Tax Service said taxpayers, or their legal or authorised representatives, will continue to be able to obtain a paper copy of a tax notification regardless of the delivery method. A request may be submitted to any tax authority serving individuals and/or to an authorised multifunctional centre (MFC), with the paper copy to be issued within five business days using the standard application form for the issuance of a tax notification.
The amendments introduced by Federal Law No. 425-FZ are intended to simplify the process of receiving tax notifications electronically through the Unified Public Services Portal while preserving alternative delivery and paper-copy options for taxpayers.
