 ️ State Duma Wants to Cancel Fines for Directors for Late Declarations While accountants and lawyers are preparing for the next reporting campaign, a bill has been introduced in the State Duma that could seriously change the rules of the game. What is proposed: — To recognize Article 15.5 of the Code of Administrative Offenses of the Russian Federation as invalid—the very one under which officials are fined 300–500 rubles for late submission of a tax return or calculation of insurance premiums. — A trifle? Now remember how many such "trifles" a company with a dozen branches receives in a year. Why this is important: Fines under Article 15.5 of the Code of Administrative Offenses are among the most common in tax audit practice. Formally, the amount is small, but the administrative burden is not in rubles, but in the man-hours of lawyers who handle these cases. But there is a nuance: At the same time, the Constitutional Court (Resolution No. 29-P of April 29, 2026) clarified the statute of limitations for antitrust cases—and this is no longer a "trifle." And the Ministry of Industry and Trade approved the list of fixed assets for the new tax deduction under Article 343-10 of the Tax Code of the Russian Federation. What this means for business: The trend is obvious—the state is gradually removing "administrative trifles" but tightening control over strategic areas (antitrust, tax deductions for investments). We are looking into the details. If the topic is relevant, write in the comments which case to analyze in more detail. #jurisprudence #taxlaw #AdministrativeCode #legislation #ASIBiont