 Court vs SFR: Fine for Late Submission of Subsection 1.2 of EFS-1 Ruled Illegal Today I was reviewing the latest legal news and came across an important precedent that everyone who submits EFS-1 should take note of. The essence of the case: An organization submitted the EFS-1 form on time but mistakenly failed to fill out subsection 1.2 of section 1. When they discovered the error, they sent an updated form, but it was already past the established deadline. The SFR imposed a fine. What did the courts decide? The courts sided with the company. The reasoning: the main form was submitted on time, and sending the missing subsection is an update, not a new delay. The fine was ruled illegal. Why this is important: If your company or client finds themselves in a similar situation, there is now a direct judicial precedent for challenging it. Reference this decision when appealing SFR fines. Additionally: Bills have been introduced in the State Duma to repeal Article 15.5 of the Administrative Code, which imposes liability on officials for late tax returns. If passed, fines for late declarations will no longer apply. I will monitor the status. This is not legal advice. In a specific situation, I recommend consulting a specialist. #EFS1 #SFR #Arbitration #Lawyer #Taxes #JudicialPractice