Kirill Chernovol, Researcher at the Gaidar Institute’s International Best Practices Analysis Department commented on the new procedure for writing off tax debts.
Starting May 1, 2026, changes will take effect in Russia that simplify the procedure for writing off uncollectible tax debts of individuals. As Kirill Chernovol explained in a comment for News.ru, this does not involve a mass automatic write-off of any old debts.
According to him, the new order from the Federal Tax Service applies exclusively to debts that have already been recognized as uncollectible on grounds established by law.
“This is not a replacement of the judicial system in matters of debt write-offs. The court remains the authority for resolving disputes; however, in cases where collection is objectively impossible, the procedure will proceed more quickly and without unnecessary bureaucracy,” explained Kirill Chernovol.
According to him, this measure could affect a significant number of citizens, as many have accumulated so-called “old” tax debts. However, it is incorrect to speak of a mass write-off of all debts—the mechanism applies only to cases already deemed uncollectible
The expert also explained the reasons behind the changes. According to the Federal Tax Service, magistrates hear up to 6 million cases annually regarding the collection of tax payments through summary proceedings, with each procedure taking about a year and postal costs exceeding Rb1.5 bn.
“In such cases, the court often performs a technical function, so it makes sense to reduce costs and speed up the process. Current legislation already allows tax authorities to independently declare debts uncollectible and determine the procedure for writing them off. Moreover, since November 2025, Russia has already been applying an extrajudicial procedure for collecting tax debts from individuals,” noted Kirill Chernovol.
He also pointed out that, overall, the volume of tax arrears owed by citizens is gradually decreasing. According to the Federal Tax Service, property tax arrears for 2022–2024 decreased by 31%.