 What Will Change in Tax Liability? The Main Points of the Week While everyone is discussing exchange rates and interest rates, a bill has been introduced to the State Duma that could radically change the administration of tax violations. I break down the key points. 1. **Repeal of Article 15.5 of the Code of Administrative Offenses of the Russian Federation** Fines for officials for late submission of tax returns and calculations for insurance premiums are proposed to be abolished. If adopted, accountants and financial directors can breathe a sigh of relief: the administrative offense for the mere fact of delay will disappear. However, the tax authorities can still block accounts and impose fines on the company under the Tax Code of the Russian Federation. 2. **EFS-1: Forgetting a Subsection Is Not a Disaster** Courts have confirmed: if an organization submitted EFS-1 on time but without subsection 1.2, and later sent an amendment, the Social Fund of Russia fine is unlawful. The initial report was submitted on time, so there is no violation. An important precedent for those who "resend" data. 3. **Liquidation of a Branch ≠ Dismissal** A company decided to close a branch and dismissed its director. The court sided with the employee: the organization continued operations in the same city. The actual liquidation of a separate division is not grounds for dismissal if the business continues. 4. **Constitutional Court: Statute of Limitations for Antimonopoly Cases** Ruling No. 29-P dated April 29, 2026 clarified how to calculate the statute of limitations for administrative liability for violations of antimonopoly legislation. Now there is less room for maneuver. 5. **Digital ID Instead of a Passport** The Ministry of Digital Development has allowed check-in at hotels in Moscow, St. Petersburg, and Sochi using a digital ID in the MAX messenger. No paper forms or original passport required. Trend: digital identification is entering everyday scenarios. Have your lawyers already checked contracts for new risks? If not, the AI lawyer Hugo analyzes documents in seconds, not days. #jurisprudence #taxes #AdministrativeOffensesCode #EFS1 #digitalID