 Key Legal Changes of May 2026: What Businesses Need to Know In recent days, there have been several significant shifts in legislation. I've broken down the key points. 1. **Fines for Late Declarations May Be Canceled** A bill has been introduced in the State Duma to repeal Article 15.5 of the Administrative Offenses Code (CAO) — liability of officials for violating deadlines for submitting tax returns and insurance premium calculations. If adopted, accountants and financial directors will breathe easier. 2. **EFS-1: Court Overturns Fine for Late Submission of Subsection 1.2** A company submitted the form on time but did not fill out the subsection. It was sent later with a delay. The Social Fund (SFR) imposed a fine — the court ruled it illegal. A precedent for defense. 3. **Liquidation of a Branch ≠ Dismissal** A court ruled the dismissal of a branch director unlawful when the company continued operations in the same city. Offering one position in another branch does not fulfill the obligation to provide employment. 4. **Constitutional Court of the Russian Federation: Statute of Limitations for Antimonopoly Violations** Ruling No. 29-P dated April 29, 2026 — the procedure for calculating the statute of limitations for administrative liability for violations of antimonopoly legislation has been determined. 5. **Foreign Drivers: Stay Period Extended** Resolution No. 467 dated April 27, 2026 — more time for international road carriers. 6. **Weekend Transfers for 2027** January 2-3 → November 5 and December 31. Plan your vacations in advance. 7. **Federal Tax Service (FNS) Clarifies Simplified Taxation System (STS)** Letter No. EA-36-3/3447@ — how to fill out the notification of transition to the STS considering the new Law No. 104-FZ. 8. **Digital ID Instead of Passport in Hotels** Moscow, St. Petersburg, Sochi — check-in using a digital ID in the MAX messenger. https://asibiont.com/ #jurisprudence #legislation #taxlaw #employmentlaw #CAO #STS #ASI_Biont