Russia Clarifies Tax Filing Rules: Who Faces Bank Account Freezes?

Russia's Federal Tax Service (FTS) has clarified that bank account restrictions for late 3-NDFL tax filings do not apply to ordinary individuals. The measure instead targets specific groups, including self-employed professionals, notaries, and lawyers in private practice. Reports of widespread account freezes for late declarations have been denied by authorities. In 2023, around 1.2 million individuals in Russia faced temporary bank account restrictions due to delays in submitting the 3-NDFL tax return. However, the FTS has now confirmed that such blocks only affect legal entities, self-employed entrepreneurs, and professionals in private practice—not general taxpayers.

The 3-NDFL declaration for 2025 income must be filed by April 30, 2026. Those required to submit it include individuals who sold property, received large gifts, won lotteries, earned rental income, or had foreign earnings. Self-employed workers, private-practice notaries, and lawyers with offices must also comply.

Even if online banking access is suspended, customers must still be able to contact their bank remotely. The Central Bank advised financial institutions on March 25, 2026, to inform clients in advance about any restrictions. Any outstanding tax must be paid by July 15, 2026, to avoid further penalties. The FTS has stressed that account restrictions remain limited to business-related taxpayers, not the general public. Individuals who file their 3-NDFL returns on time and settle any due taxes by the July 15 deadline will avoid disruptions. Banks are expected to notify affected clients before enforcing any access limitations.