Tax · Russia
Требование о представлении пояснений — questions about your declaration
A 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.
How serious: routineAlso called: требование по камеральной проверке, письмо о расхождениях в декларации, требование ИФНС о пояснениях
When you file a tax declaration — НДФЛ-3, УСН, НДС and others — the local inspectorate checks it in a desk audit. If it finds errors, contradictions between your figures and its own data, or a reduced or loss-making declaration, it sends this request.
You are asked to explain the discrepancies or to file a corrected declaration. It is common for ИП, the self-employed and people claiming tax deductions.
It is a question, not a verdict. No tax has been charged at this stage; the inspectorate is asking for your side before the audit is finished.
Who sends it
The territorial inspectorate (ИФНС) of the Федеральная налоговая служба (ФНС России) — the local tax office running a desk audit (камеральная проверка) of a filed declaration.
Header 'Требование о представлении пояснений' citing ст. 88 НК РФ, naming the declaration and period under audit and listing the specific discrepancies. It is delivered to Личный кабинет, by ТКС (for businesses) or by mail.
The deadline
5 days to provide the пояснения or file corrections (НК РФ ст. 88 п. 3: 'представить в течение пяти дней необходимые пояснения или внести соответствующие исправления').
The пояснения, or a corrected declaration, are due within 5 days of receiving the требование (НК РФ ст. 88 п. 3: 'представить в течение пяти дней необходимые пояснения или внести соответствующие исправления').
If you do nothing
The audit continues on the data the inspectorate already has. If it concludes there is a violation, an акт налоговой проверки is drawn up under ст. 100 НК РФ (НК РФ ст. 88: officials 'обязаны составить акт проверки в порядке, предусмотренном статьей 100'), typically proposing additional tax, пени and a fine.
How it escalates
- 01The desk audit is finished without your side of the story; discrepancies are treated as violations.
- 02An акт налоговой проверки is issued (НК РФ ст. 100) proposing доначисления (extra tax), пени and fines.
- 03The акт leads to a решение under ст. 101 НК РФ, then a требование об уплате задолженности and the standard collection ladder: решение о взыскании, bank debits, bailiffs.
Common questions
Does this letter mean I owe extra tax?
Not at this stage. It is a request for explanations during a desk audit. Extra tax, пени and fines can only be proposed later, in an акт налоговой проверки under ст. 100 НК РФ, if the audit finds a violation.
Can I just correct the declaration instead of explaining?
Yes — an уточнённая (corrected) declaration can be filed instead of explanations if the error is real (НК РФ ст. 88 п. 3).
Can the explanations for an НДС declaration be sent on paper?
No. For НДС declarations the пояснения must be filed electronically in the established format; paper ones are treated as not submitted.
Sources
Facts verified against the sources below on 28 August 2026.