The Federal Tax Service's claims on the company for 2005-2006, including penalties and fines, relate mostly to inter-operator settlements, MTS said.
The company intends to challenge the tax claim in a court of law.
The Tax Service has filed similar back tax claims for VimpelCom, Russia's second largest cell phone company operating under the Beeline brand, and Sonic Duo, a subsidiary of mobile operator MegaFon.
VimpelCom faces a tax bill of around $54 million (excluding penalties and fines) for 2005-2006, while MegaFon has been hit by a claim of 442 million rubles ($19 million).
Both companies have said they will contest the claims.