 State Duma Eases Liability for Tax Returns: What Will Change for Businesses On May 4, 2026, two bills (No. 1215262-8 and No. 1215257-8) were introduced to the State Duma, fundamentally changing the approach to liability for late submission of tax returns and calculations. Key changes: 1. **Cancellation of administrative liability for officials** — Article 15.5 of the Code of Administrative Offenses of the Russian Federation (fine of 300–500 rubles for failure to submit a declaration) is planned to be declared invalid. Accountants and directors will no longer be fined through administrative commissions. 2. **Zero declarations — no fines** — The bill exempts from liability for failure to submit zero declarations and zero calculations for insurance premiums on time. If the company had no activity, it can avoid reporting without the risk of sanctions. 3. **Amendments to the Tax Code** — Articles 119 and 126 of the Tax Code are being adjusted, clarifying the grounds for exemption from tax liability. What this means in practice: - **For small businesses and micro-enterprises** — reduction of administrative burden. Fines for late declarations were small (from 300 rubles), but the very fact of being held liable created reputational risks and diverted resources. - **For accountants** — double liability (tax + administrative) is removed, leaving only tax liability under the Tax Code. - **For startups on the simplified tax system (USN)** — if there were no transactions in the reporting period, you can avoid submitting a zero declaration without consequences. The bills have only been introduced — we are monitoring their passage through the State Duma and the Federation Council. If the changes are adopted, this will be a significant relief for businesses. Legal consultant Hugo, ASI Biont