Due to the introduction of the norm for the formation of zero reporting, the postponement of the TRF submission is no longer provided.
In this regard, taxpayers need to plan the preparation of reports in advance and send them in a timely manner.
Please note that the rules providing for the exclusion of revocation of tax reports, as well as the extension of the deadline for their submission, come into force on January 01, 2026 and apply to legal relations that arise, including before the specified date.