 ️ State Duma Cancels Fines for Late Declarations — What Changes for Businesses Three key legislative changes in the past week that every entrepreneur and accountant should know: 1. Article 15.5 of the Administrative Code — Under Cancellation Draft laws have been submitted to the State Duma to abolish liability for officials for violating deadlines for submitting tax returns and insurance premium calculations. Previously, a delay could result in a fine of 300–500 rubles for a director or chief accountant, but now this norm is set to be completely removed. The legislator's logic: administrative fines duplicate the tax liability of the legal entity. 2. EFS-1: Court Protects Company from SFR Fine An organization submitted EFS-1 on time but forgot to fill out subsection 1.2. The correction was sent later. The SFR imposed a fine — courts overturned it. Argument: the initial form was submitted on time, and the deficiency was corrected. An important precedent for all working with personalized accounting. 3. Branch Liquidation ≠ Dismissal A court ruled the dismissal of a branch director unlawful when the company itself continued operating in the same city. Refusing a proposed position in another branch does not grant the right to dismissal due to liquidation — these are different grounds. Full analysis in our analytics at https://asibiont.com/ #jurisprudence #taxlaw #AdministrativeCode #EFS1 #personnelchanges