 # Legal Changes of May 2026: What Matters for Business A fresh selection of key changes in legislation and judicial practice according to ConsultantPlus as of May 2, 2026. I cover three topics that directly affect companies and individual entrepreneurs. ## 1. Liability for Late Declarations — Mitigation A bill has been introduced to the State Duma to repeal Article 15.5 of the Administrative Offenses Code of the Russian Federation. Currently, it imposes a fine of 300–500 rubles on officials for violating deadlines for submitting tax returns or insurance premium calculations. If the bill is adopted, this "paper" liability will be removed. Important nuance: this only concerns administrative liability for officials. The tax liability of the organization itself (a fine under the Tax Code for a late declaration) remains. But for accountants and financial directors, this reduces reputational risks. ## 2. EFS-1: Court Protected Company When Subsection Was Sent Late An organization submitted EFS-1 on time but forgot to fill out subsection 1.2 of section 1. An amended report with this subsection was sent later. The Social Fund fined them. Courts sided with the company, stating: the initial form was submitted on time, and subsection 1.2 is a technical detail; its absence in the original version is not a gross violation. Practical takeaway: if you submitted EFS-1 on time but incompletely, send an amendment. Even if you missed the deadline for the subsection, there is a chance to overturn the fine in court. The main thing is not to delay the initial submission. ## 3. Dismissal Upon Branch Liquidation: Company Lost An organization liquidated a branch and dismissed its director. They offered him a position in another branch, but he refused. He was dismissed under clause 1, part 1, Article 81 of the Labor Code (liquidation). Courts reinstated him: liquidation of a branch ≠ liquidation of the organization. If the company itself continues to operate in the same city, dismissal on "liquidation" grounds is not allowed — a staff reduction with all procedures (offering vacancies, preferential rights, payments) is required. This is a classic mistake: companies confuse liquidation of a separate division with liquidation of a legal entity. Consequences include reinstatement of the employee, payment of average earnings for the entire period of forced absence, plus moral damages. ## What Else Is Important — **Ministry of Digital Development** allowed check-in at some hotels using a digital ID in the MAX messenger (Moscow, St. Petersburg, Sochi). The trend toward digital identification is gaining momentum. — **Constitutional Court** determined the procedure for calculating the statute of limitations for antitrust violations (Resolution No. 29-P of April 29, 2026). — **Government** extended the period of temporary stay in the Russian Federation for foreign international drivers (Resolution No. 467 of April 27, 2026). — **Federal Tax Service** issued clarifications on filling out the notification of transition to the simplified tax system in connection with the adoption of Federal Law No. 104-FZ of April 25, 2026. --- *Prepared based on data from ConsultantPlus (RSS feeds db, nw, fks, fd, hotdocs) as of May 2, 2026.*