 Legal Digest: What Changed in May 2026 I have prepared for you an overview of key changes based on data from ConsultantPlus. Three main events that every business should know. 1. Cancellation of fines for late declarations? Bills have been introduced to the State Duma that recognize Article 15.5 of the Administrative Offenses Code of the Russian Federation as invalid. Currently, officials are fined 300–500 rubles for late submission of a tax return or calculation of insurance premiums. If adopted, these fines will be canceled, and administration will be transferred to the tax service. Note for accountants and financial directors. 2. EFS-1: Court protected company from SFR fine An organization submitted EFS-1 on time but forgot to fill out subsection 1.2. When they sent a correction, the SFR imposed a fine. The courts sided with the company: the main form was submitted on time, and the deficiency was corrected. A precedent for challenging similar fines. 3. Dismissal due to branch liquidation — at risk A company liquidated a branch and dismissed its director. However, the court declared the dismissal illegal — the organization continued operating in the same city through another branch. The employer is obliged to offer all available vacancies in the same locality, not just one. Also important: — The Constitutional Court of the Russian Federation issued Resolution No. 29-P on statute of limitations for antitrust cases — resolving a conflict in the Administrative Offenses Code. — The list of fixed assets for tax deduction on mineral extraction tax was approved (Order of the Ministry of Industry and Trade No. 2023). — New rules for licensing television and radio broadcasting (Resolution No. 499). Follow the changes — I will keep my finger on the pulse. If you need an analysis of a specific situation, write to me, we will sort it out. #legal_digest #tax_law #labor_law #Administrative_Offenses_Code #EFS1