The lawyer warned about fines for non-submission of 3-personal income tax

Russians who received income in 2025 from the sale of property, rental housing, lottery winnings or expensive gifts not from close relatives must submit a 3-personal income tax declaration by April 30, 2026. Oleg Krysanov, a lawyer in criminal, corruption and economic matters, told Izvestia on April 28 about the risks of not submitting the document.

You need to report if a citizen sold an apartment or a car that he owned for less than the minimum period, received real estate, transport or shares as a gift from someone other than a close relative, rented out housing or won up to 15 thousand rubles. Krysanov noted that failure to file a declaration can lead not only to fines, but also to debt cancellation without trial.

"The deadline for submitting personal income tax declaration is April 30, 2026. The personal income tax calculated on it must be transferred to the budget by July 15, 2026," the lawyer said.

According to him, this procedure has been in effect since November 1, 2025 on the basis of Federal Law No. 287-FZ. If a citizen has not filed a declaration, has not paid the tax and has not disputed the debt, the Federal Tax Service will be able to make a decision on recovery on its own. After that, banks will be instructed to deduct the amount of taxes, penalties and fines from their accounts. If there is not enough money, foreclosure can be applied to other property.

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What is the reason for this and will their number grow against the background of stricter control over money transfers?

Failure to file a declaration is subject to a fine of 5% of the unpaid tax for each month of delay, but not more than 30% and not less than 1 thousand rubles. For non—payment of taxes before July 15, the fine will amount to 20% of the amount owed, and with proven intent - 40%. Penalties are also accrued daily.

Krysanov recommended checking the notifications in the taxpayer's "Personal Account" on the FTS website and submitting supporting documents in advance. If a person believes that he does not have to pay tax, it is better to send a zero declaration than to wait for the calculation from the tax service. If the deadline is missed, the declaration should be submitted as soon as possible in order to reduce possible penalties.

Russian President Vladimir Putin has signed a law that exempts entrepreneurs from VAT on the simplified and patent taxation systems (USN and PSN) by the end of this year. It is specified that we are talking about organizations whose incomes in 2025 did not exceed 60 million rubles, as well as those that lost their VAT exemption or IP patent.