Tax · Russia
Tax audit decision — and the month it starts
The decision is not in force yet. One month from the day it was served is the window in which an appeal holds off its entry into force. There is no second window: the period cannot be restored.
How serious: enforcement closeAlso called: решение по налоговой проверке, решение о доначислении, решение об отказе в привлечении к ответственности
The decision closes the audit: what has been assessed, what interest and penalties are imposed and on what grounds, with the taxpayer's arguments set out and answered.
Article 139.1 of the Tax Code gives one month from the day of service for an apellyatsionnaya zhaloba, filed through the tax office that made the decision — before the decision takes effect.
The Federal Tax Service states plainly that restoring this period is not provided for by the Tax Code: it is preclusive. A decision already in force can still be challenged within a year, but by an ordinary complaint, without the same effect.
Who sends it
The tax authority that ran the audit — the territorial inspectorate of the Federal Tax Service or the regional directorate.
The heading 'Решение о привлечении к ответственности за совершение налогового правонарушения' or 'об отказе в привлечении', a number and date, the tax period and the taxes examined, the arrears, interest and penalties with their calculation, the taxpayer's arguments and their assessment, and at the end the procedure and time limits for challenge.
The deadline
один месяц со дня вручения решения — до дня его вступления в силу
One month from the day the decision was served on the taxpayer or their representative — up to the day the decision takes effect (Tax Code article 139.1). Where the last day falls on a weekend or a non-working public holiday, the period ends on the next working day (article 6.1(7)).
If you do nothing
The decision takes effect after the month, and the tax authority moves to recovery: a demand for payment, then a recovery decision and security measures. A decision in force can still be challenged by an ordinary complaint within a year, but the appellate route with its effect on entry into force is gone.
Compute your date
The rule above is what the law sets. Put in the dates on your own letter and it becomes a date.
How it escalates
- 01The decision takes effect a month after service, and recovery of the assessed sums begins.
- 02The period for an appeal cannot be restored — the Federal Tax Service calls it preclusive in terms.
- 03An ordinary complaint against a decision in force is possible within a year, but it does not hold off entry into force.
- 04After the demand for payment come a recovery decision, suspension of account operations, and referral to the bailiffs.
How to respond
Below is the procedure: what the appeal must contain, through whom it is filed, and by when. Which findings to challenge is a question for a tax adviser.
Response types
- File the appealАпелляционная жалоба на решение · НК РФ ст. 139.1, 139.2
- Challenge part of the decisionЧастичное обжалование — согласие с одной частью доначислений и спор о другой · НК РФ ст. 139.2
- Pay the assessmentУплата доначисленных сумм
Where and how
- The taxpayer's account on the Federal Tax Service site.
- Telecommunication channels through an electronic document operator.
- Registered post with acknowledgement of receipt and an inventory of contents.
- In person at the inspectorate counter, against a receipt stamp.
What to attach
- A copy of the decision being challenged.
- The documents supporting your arguments.
- A power of attorney, where a representative signs.
- Proof of payment, where part of the assessment has been paid.
What makes it count
The month runs from the day the decision was served, and at its end the decision takes effect. The appeal is filed through the tax office that made the decision. The period is preclusive: the Tax Code does not provide for restoring it.
Common questions
Where is the appeal filed?
Through the tax office that made the decision — it must forward it with the file to the superior authority. Filed directly with the superior authority, it comes back, and the time is lost.
Can a missed month be restored?
No. The Federal Tax Service states that restoring the period for an appeal is not provided for by the Tax Code — it is preclusive. After it, what remains is an ordinary complaint within a year.
One month from which day?
From the day the decision was served on the taxpayer or their representative. Where the last day falls on a weekend or a non-working public holiday, the period ends on the next working day (article 6.1(7)).
Must the whole decision be challenged?
No, the appeal may be partial. Findings left unchallenged take effect in the ordinary way, so the split should be deliberate and stated expressly.
Sources
Facts verified against the sources below on 10 September 2026.