Less than one month remains until the deadline for filing the 3-NDFL personal income tax return and the CFC notification for 2025.
Please note: the filing deadline is April 30, 2026.
Failure to meet the deadline may result in significant penalties:
- Late submission of a CFC notification —
a fine of RUB 500,000 for each foreign company or structure.
- Late submission of CFC financial statements together with the notification —
a fine of RUB 500,000 for each foreign company or structure.
- Late submission of the 3-NDFL tax return —
a fine ranging from RUB 1,000 up to 30% of the unpaid tax amount.
If the tax is paid on time but the return is filed late, the fine will be RUB 1,000.
We recommend not delaying the preparation of these documents, especially the CFC notification, as the penalties in this area are particularly substantial.
Please also note: if you have ceased participation in a foreign company, make sure that you have previously filed a notification of termination of participation. Otherwise, the tax authorities will expect a CFC notification from you and may attempt to impose penalties.
If you need assistance with preparing and filing these documents, we will be happy to help.
Please also find attached our standard commercial proposal.
