Tax · Russia
Уведомление о вызове в налоговый орган — the tax inspectorate wants to talk in person
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.
How serious: routineAlso called: вызов в налоговую, вызов для дачи пояснений, приглашение в ИФНС, вызов на комиссию
The tax inspectorate has the right to summon a taxpayer 'для дачи пояснений в связи с уплатой... налогов и сборов либо в связи с налоговой проверкой' — to give explanations about tax payments or in connection with an audit (пп. 4 п. 1 ст. 31 НК РФ). This letter is that summons.
It is often used for 'разрывы' in НДС chains, low declared salaries, or unexplained income. The inspectorate wants your explanation of a specific point, which is named in the notice.
Frequently the matter can be resolved with documents or пояснения. The letter itself creates no debt; it sets an appointment.
Who sends it
The territorial inspectorate of the Федеральная налоговая служба (ФНС России) — the local tax office that is summoning you to talk.
A standard ФНС form titled 'Уведомление о вызове в налоговый орган...', citing пп. 4 п. 1 ст. 31 НК РФ and stating the date, time, room and the subject of the requested explanations. Delivered to Личный кабинет, by ТКС or by mail.
The deadline
Appear at the date and time stated in the уведомление (no statutory response period of its own).
There is no separate response period of its own: the date that counts is the appointment date and time printed in the уведомление, and that is when appearance is expected.
If you do nothing
Non-appearance does not create tax debt by itself, but disobeying a lawful demand of an official can be sanctioned under КоАП РФ ст. 19.4 ч. 1: a warning or a fine of 500–1,000 ₽ for citizens. The underlying tax question does not go away — the inspectorate proceeds with the data it has.
How it escalates
- 01A possible administrative sanction: предупреждение (a warning) or a штраф of 500–1,000 ₽ (КоАП РФ ст. 19.4 ч. 1).
- 02The inspectorate draws its conclusions without your explanations — which can lead to a требование о представлении пояснений, an audit act, or доначисления.
- 03Repeatedly ignoring summonses draws more audit attention to you or your business.
Common questions
Is this a fine or a debt?
No. It is an appointment to give explanations. Non-appearance creates no tax debt by itself, though it can be sanctioned with a warning or a fine of 500–1,000 ₽ under КоАП РФ ст. 19.4 ч. 1.
Can someone go instead of me?
A representative with a notarized доверенность may attend.
Can I send written explanations instead of coming?
Written пояснения with documents can be sent in advance via личный кабинет or ТКС. Whether they are accepted in place of a visit is at the inspectorate's discretion.
Sources
Facts verified against the sources below on 28 August 2026.