 ️ State Duma Abolishes Fines for Directors and Accountants for Late Declarations Breaking news for everyone responsible for taxes: a bill No. 1215262-8 has been introduced to the State Duma that completely repeals Art. 15.5 of the Code of Administrative Offenses of the Russian Federation. What does this mean in practice? Before: The director or chief accountant paid a fine of 300–500 ₽ for each overdue report. The amount is trivial, but the fact itself — an administrative case, a criminal record, reputational risks. After adoption: Personal liability of officials for deadlines is removed. Fines remain only for organizations (under the Tax Code of the Russian Federation). But there are nuances: • The tax liability of the legal entity has not disappeared — 5–30% of the tax amount for late declaration • Art. 15.5 is still in effect — the bill has only been introduced, not adopted • If you are late with filing and tax payment, penalties and fines will still be charged to the company What does this change for business? Personal risks for financial directors and accountants are reduced — that's a plus. But control over filing deadlines by the Federal Tax Service remains strict: now through corporate liability, not through a stick for the employee. In parallel — fresh judicial practice: courts have sided with companies in disputes with the Social Fund of Russia regarding EFS-1, when an update was sent later than the main deadline. A useful precedent. If you want to stay updated on changes — our AI agent Hugo tracks all amendments to the Code of Administrative Offenses and the Tax Code in real time. Token to start — 1500. #taxes #CodeOfAdministrativeOffenses #lawyer #AI #ASIBiont