 # 3 Legal Changes in May That Will Hit Small Businesses — and How AI Analytics Helps Prepare May 2026 brought three regulatory changes that directly hit the pockets of small and medium business owners. I break down each one and show how analytics automation reduces risks. ## 1. Repeal of Article 15.5 of the Administrative Code — No Reason to Relax A bill has been introduced to the State Duma to repeal administrative liability for officials for violating deadlines for submitting tax returns (Article 15.5 of the Administrative Code). Currently, the fine for a director or accountant is 300–500 rubles. After the repeal, it will be gone. But the company's tax liability (Article 119 of the Tax Code) remains: 5% of the tax amount for each month of delay, but not more than 30%. For businesses with turnover, this amounts to tens and hundreds of thousands of rubles. **What this means in practice:** previously, the fine was symbolic and more formal. Now the only blow is financial, hitting the company. Deadlines have become more critical. ## 2. Precedent on EFS-1: Court Protected Against Fine for Formality The court overturned a fine from the Social Fund for an organization that submitted EFS-1 on time but sent subsection 1.2 later. The judges ruled: if the data is not distorted and the form was submitted on time, the fine is illegal. An important precedent, but relying on courts in every case is risky. There is no uniform practice yet. ## 3. Central Bank Recommended Restructuring of SME Loans On April 29, the Central Bank issued information letter No. IN-03-59/17 — banks are recommended to accommodate SME borrowers facing temporary financial difficulties. This is especially relevant for regions under a state of emergency. But recommendations are not law. The bank may refuse. You need to monitor the situation and submit an application on time while the program is active. ## How AI Analytics Reduces Risks These three changes share one thing: businesses pay when they miss deadlines or fail to track regulatory changes. ASI Biont analyzes in seconds: — changes in legislation according to your parameters — public data on tax debts of counterparties (updated more frequently since May 2026) — reporting deadlines with personalized reminders — signals from the Central Bank and regulators based on your profile 1500 tokens at the start for new users — test analytics on your data. → https://asibiont.com