INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 12, 2026 No. 7273-U

About procedure for the direction tax authority to the operator of platform of digital ruble electronically separate documents of tax authority, procedure for the direction the operator of platform of digital ruble in tax authority electronically the message containing data on remaining balance of digital rubles on the account of digital ruble on which transactions are suspended, and also about procedure for determination of date and time of obtaining by the operator of platform of digital ruble of the decision on suspension of transactions of the taxpayer organization on the account of digital ruble electronically

This Instruction based on the paragraph of the third Item 4, of paragraph one of Item 5, of paragraph two of Item 7 of article 76 of the Tax Code of the Russian Federation establishes:

procedure for the direction tax authority to the operator of platform of digital ruble electronically decisions of tax authority on suspension of account transactions of digital ruble of the taxpayer organization or decision on cancellation of suspension of account transactions of digital ruble of the taxpayer organization;

procedure for the direction the operator of platform of digital ruble in tax authority electronically the message containing data on remaining balance of digital rubles on the account of digital ruble on which transactions are suspended;

procedure for determination of date and time of obtaining by the operator of platform of digital ruble of the decision on suspension of transactions of the taxpayer organization on the account of digital ruble electronically.

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