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Letters from Russia: what each one means
The letters an official body from Russia actually sends — what each one means, the deadline that runs, and what happens if you ignore it.
Tax
- Требование об уплате задолженностиA Требование об уплате задолженности is a formal demand from the Russian tax service saying your unified tax account (ЕНС) is in the red and ordering payment within a stated period — 8 days by default. It is the legally required last step before forced collection.
- Решение о взыскании задолженностиA Решение о взыскании задолженности is the tax authority's decision to take an unpaid tax debt directly from your money: bank accounts, electronic money, digital rubles. It follows an unpaid требование, and by the time you read it funds may already be blocked or debited.
- Решение о приостановлении операций по счетам в банке, а также переводов электронных денежных средствA Решение о приостановлении операций по счетам is a tax-authority decision that freezes outgoing operations on the bank accounts of an organization or an individual entrepreneur. It follows an unpaid требование or a missing tax declaration, and the bank executes it immediately.
- Налоговое уведомлениеA Налоговое уведомление is the annual tax bill the Russian tax service sends to individuals for property they own — a car, a flat, a house, land. Nothing needs filing: the tax office has already done the calculation, and the amount is due by 1 December.
- Акт налоговой проверкиAn Акт налоговой проверки is the formal write-up of a finished tax audit that found violations: the facts, the extra tax the inspectors want to charge, and the fines they propose. It is not yet a decision — there is one month to file written objections.
- Требование о представлении поясненийA Требование о представлении пояснений is a request sent during a desk audit (камеральная проверка) of a tax declaration you filed. The inspectorate found errors or contradictions and asks you to explain them, or to file a corrected declaration, within 5 days.
- Уведомление о вызове в налоговый орган налогоплательщика (плательщика сбора, налогового агента)An Уведомление о вызове в налоговый орган is a written summons to appear at the tax inspectorate and give explanations about your taxes, at the date and time printed on it. It is issued under пп. 4 п. 1 ст. 31 НК РФ, and the matter is frequently settled with documents or written explanations.
Debt collection
- Постановление о возбуждении исполнительного производстваA Постановление о возбуждении исполнительного производства is the bailiff's decision opening a forced-collection case against you on the basis of an enforcement document. It gives one short window — 5 days — to pay voluntarily before enforcement begins and a 12% fee is added.
- Постановление о временном ограничении на выезд должника из Российской ФедерацииA Постановление о временном ограничении на выезд должника из Российской Федерации is a bailiff's decision that blocks you from leaving Russia while an enforcement debt is unpaid. Many people learn of it only at passport control; it is lifted once the debt is paid.
Court
- Судебный приказA Судебный приказ is a court order for money (up to 500,000 ₽) issued by a judge alone, without a hearing and without you being heard. It is also an enforcement document — but a plain written objection filed within 10 days cancels it, with no reasons required.
- Заочное решение судаA Заочное решение суда is a judgment the court issued without you, because a properly notified defendant did not appear. It usually grants the claimant's demands — but the absent defendant has a special quick route: a cancellation application within 7 days of receiving the copy.
- Судебная повесткаA Судебная повестка is an official summons to a civil court hearing, telling you when and where your case will be heard. Receiving it means a case is already on the docket — and the hearing will take place with or without you.