Starting from 5 February 2025, the official date of receipt for documents sent by the tax authorities via the Telecommunication Channels of Communication system is deemed to be the sixth working day after the date of dispatch. The countdown begins on the day after the document is sent. As the Tax Code does not provide an alternative procedure, the document is deemed received after this six-day period – even if the electronic receipt indicates a different date.

This rule applies to all official communications from the tax authorities.

For example: On 10 February 2025, the tax authorities issue a request for documents to be submitted within 10 working days. The timeline would be as follows:

10 February – Date of the request;
11 February – Start of the 6-day period for receiving the document;
18 February – the document is officially considered received via the Telecommunication Channels of Communication system (end of the six-working-day receipt period);
19 February – Start of the 10-day response period;
4 March – Deadline for complying with the request;

Reference Document: Letter of the Federal Tax Service of Russia dated 7 March 2025 No. ЕА-4-15/2526@

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