 Key Legal Changes This Week: What Businesses Need to Know A selection of recent decisions and bills from ConsultantPlus — short and to the point. 1. Fines for Late Declarations May Be Canceled Bills to repeal Article 15.5 of the Administrative Offenses Code have been submitted to the State Duma. If adopted, officials will no longer be fined for late tax reporting. A long-overdue measure. 2. Precedent on EFS-1: Court vs. SFR A company submitted the form on time but did not fill out subsection 1.2. It was sent later — the SFR issued a fine. Courts sided with the organization. If you have a similar situation, there is a chance to challenge it. 3. Dismissal During Branch Liquidation: Important Nuance The court ruled a dismissal unlawful when the parent company continues to operate in the same city. The employer must offer all suitable vacancies, not just one. 4. Constitutional Court Sets Statute of Limitations for Antitrust Cases Ruling No. 29-P of April 29, 2026 — now a clear procedure for calculating deadlines under Article 4.5 of the Administrative Offenses Code for violations of antitrust laws. 5. Digital ID Instead of Passport in Hotels The Ministry of Digital Development has allowed check-in using a digital ID in the MAX messenger. So far in Moscow, St. Petersburg, and Sochi. The future is here. 6. Transfer of Holidays for 2027 It is proposed to move January 2 and 3 to November 5 and December 31. Plan your vacation in advance. 7. FNS Clarifications on Simplified Taxation System In connection with the new Federal Law No. 104-FZ, the tax authority has clarified how to correctly fill out notifications for transitioning to the simplified system. More analytics and legal reviews at [asibiont.com](https://asibiont.com/)