The Federal Tax Service of Russia moved swiftly after the president’s directive, rolling out a dedicated platform that delivers immediate benefits to mobilized citizens within just six weeks. Daniil Yegorov, head of the Federal Tax Service, outlined these developments during a weekly briefing attended by President Vladimir Putin and government members.
Yegorov recalled that mobilized entrepreneurs, including those who work independently, enjoyed a three-month postponement of tax reporting and payments during their service, followed by a six-month extension after discharge. The period was accompanied by a moratorium on inspections and a suspension of penalties for late declarations and documents. The aim was to ease the financial burden on mobilized individuals and preserve the continuity of small businesses during deployment.
He emphasized that all support measures are deployed proactively. Taxpayers do not need to submit applications or trigger inspections to receive relief; the system is designed to operate automatically and responsively.
Discussing the Automatic Simplified System of Taxation launched the previous summer, Yegorov highlighted its focus on small enterprises and self-employed individuals with up to five employees and annual income not exceeding 60 million rubles. Early results show more than 8,000 participants have moved to AUSN, with combined income surpassing 1 billion rubles. Under this regime, most taxpayers enjoy simplified reporting, and in many cases, the elimination of reporting obligations altogether, providing a streamlined experience without constant manual calculation.
The head of the tax service also announced the rollout of the Unified Tax Account starting January 1. This new mechanism consolidates tax payments into a single account, requiring only the taxpayer’s Taxpayer Identification Number and the payment amount. The system is designed to simplify the payment process and reduce administrative friction for individuals and firms alike.
He stressed that the Unified Tax Account, together with ongoing reforms, helps keep outstanding payment situations to a minimum. The administration highlighted the scale of the reform, noting a moratorium on debt collection while settlements are finalized with all taxpayers through March and April. Authorities emphasized they will not impose fines or penalties until calculations are confirmed and verified for every taxpayer.
Officials pointed out that the overarching goal is to ensure stability for mobilized workers and their businesses during mobilization and recovery, while maintaining fiscal discipline and transparency. The transformation includes automatic mechanisms that minimize manual intervention and emphasize predictable, timely tax handling for active and former mobilized participants, as well as for small business owners operating under AUSN and the new Unified Tax Account.
Analysts note that these measures reflect a broader strategy to consolidate tax processes, reduce compliance burdens, and maintain robust revenue collection with a focus on fairness and clarity for all taxpayers. By combining automatic eligibility determinations with automatic tax calculations and centralized payment flows, authorities aim to deliver consistent support without creating unnecessary administrative hurdles. The approach aligns with international best practices in tax administration, which favor simplicity, automation, and taxpayer confidence, especially during periods of national mobilization and economic volatility.
Observers also emphasize that the successful implementation of these programs hinges on clear communication with taxpayers and ongoing evaluation of the system’s performance. Experts suggest the experience from Russia’s AUSN and the Unified Tax Account could become a reference point for other jurisdictions seeking to balance urgent mobilization needs with prudent fiscal management, while safeguarding small businesses from sudden financial shocks.
In summary, the Tax Service’s rapid deployment of the benefit platform, the three-month deferment window for mobilized entrepreneurs, the six-month post-service grace period, and the automatic tax regime under AUSN collectively illustrate a proactive, taxpayer-focused modernization drive. The introduction of the Unified Tax Account further streamlines compliance across the tax system, reducing the need for manual submissions and enabling a smoother, more predictable tax experience for individuals and small businesses alike. The government remains committed to ensuring timely settlements with taxpayers and maintaining a careful balance between support during mobilization and the integrity of tax administration as the situation unfolds.
Ultimately, these efforts underscore a broader objective: to preserve economic activity and support entrepreneurship in challenging circumstances while upholding fiscal responsibility and transparency through automation and streamlined processes. The evolving framework demonstrates how automatic systems and centralized payment structures can deliver tangible relief and steadiness for mobilized citizens and the small business sector that depends on their participation, now and in the months ahead. Details and practical guidance continue to evolve, with ongoing assessments ensuring that the measures achieve their intended impact while avoiding unintended consequences for taxpayers and the public purse.