On receipt of tax notices and claims for payment of tax arrears through a personal account on a single portal of state and municipal services (EPGU)

Federal Law No. 125-FZ dated April 14, 2023 “On Amendments to Part One of the Tax Code of the Russian Federation” from July 1, 2023 provides for the possibility of receiving tax notices for the payment of property taxes and personal income tax, as well as claims for payment of tax debts by taxpayers - individuals persons in electronic form through a personal account on a single portal of state and municipal services (EPGU).

Obtaining these documents of the tax authorities through the EPGU is possible subject to two conditions:

• the taxpayer must be registered in the unified identification and authentication system at EPGU;

• the taxpayer sent a notification through the EPGU about the need to receive documents from the tax authorities in electronic form through the EPGU.

The EPGU user will be able to pay accruals from the specified documents online, while tax notices and demands for payment of debts will not be duplicated by registered letters by mail, except for the case provided for in paragraph 2 of Article 11.2 of the Tax Code of the Russian Federation.

You can use the opportunity to receive tax documents through EPGU at any time, regardless of whether you have access to the taxpayer's personal account.

To stop receiving documents from the tax authorities through the EPGU, the taxpayer - an individual has the right to send a notification through the EPGU.