The Federal Tax Service decided to abandon most personal income tax returns

The tax office will create a “non-declaration procedure for calculating and paying personal income tax.” Completion date: December 2025.

It is assumed that before this time the Federal Tax Service will have to conclude a contract with the government and issue an order indicating the introduction of the new system into commercial operation.

The person in charge of the project is the deputy director of the service, Svetlana Bondarchuk, who coordinates the personal income taxation department.

In 2021, the head of the Federal Tax Service, Daniil Egorov, announced plans to abandon personal income tax reporting, but did not give specific dates. He maintained that “the overall strategy aims, ultimately, to bring the system to a state such that there is no declaration at all.” “In the future, we plan to abandon the 3-NDFL declaration in most cases,” he said in an interview with RBC.

The publication, with reference to the press service of the Federal Tax Service, also reports that it is planned to transfer the calculation of personal income tax to the tax authorities for the following types of income:

• from the sale of real estate;
• of the transfer of claim rights under a shared construction participation contract;
• from the sale of vehicles;
• in the form of fixed profits of controlled foreign companies;
• when establishing the facts of termination of the contract for maintaining an individual investment account before the expiration of the minimum period.

Previously, RB.RU wrote that the Ministry of Finance named the number of personal income tax payers with the highest incomes. At the end of 2023, 167,000 Russians earned more than 10 million rubles.