Tvoy Raschet

Tax arrears: what it is

Tax that was not paid on time. Late-payment interest is charged on the arrears every day, and then the tax office may recover the debt by force — from your account, through a court or bailiffs.

In Russian: Недоимка·Nedoimka

Taxes and deductions Checked by the editorial team Checked: September 2026
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In Russia, Kazakhstan and Belarus

Russia

For individuals the interest is 1/300 of the key rate a day of the debt amount (Art. 75 of the Tax Code, «НК РФ»). The debt shows as a negative balance of the Unified Tax Account (ЕНС, ENS) in your personal account. The tax office sends a demand, then may go to court and to the bailiffs.

Kazakhstan

In Kazakhstan tax not paid on time is also called arrears (tax debt); late-payment interest is charged on it.

Belarus

In Belarus, late-payment interest is charged for not paying tax on time, and the tax office may recover the debt by force.

Sources: Tax Code of the Russian Federation, part one («Налоговый кодекс РФ»), ConsultantPlus, Federal Tax Service of Russia («ФНС России»)

This information is for reference only and does not constitute financial, tax or legal advice. Prepared by our editorial team, last checked: September 2026. Found an error? Write to us.

Related terms

Single tax account (ENS)A shared «wallet» of a person or company at the tax office: all money arrives as one payment, and the tax service (ФНС) itself distributes it among taxes. A plus on the account is an overpayment, a minus is a debt.Tax notificationA document in which the tax service (ФНС) tells you how much tax on a flat, land, a car or deposit interest you must pay and by what date. It arrives in your personal account, on Gosuslugi, or by post.Court bailiffs (FSSP)The state service that enforces court decisions by force: it writes off money from accounts, withholds part of wages, seizes the debtor's property and can ban them from leaving the country.Key rateThe main interest rate of the Bank of Russia: the rate at which it lends to banks and takes their spare money. It drives deposit and loan rates, tax on interest and late-payment penalties.Account block under Law 115-FZRestrictions on an account or card that a bank imposes if it considers transactions suspicious under the anti-money laundering law (115-FZ). You can have them lifted by explaining the transactions with documents.

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