 ️ How a Startup Can Legally Save Up to 500,000 RUB on Taxes in May The State Duma has introduced bills to repeal Article 15.5 of the Code of Administrative Offenses — the one that fines directors for late filing of declarations. If the bills are adopted, fines from 300,000 to 500,000 rubles for officials will simply disappear. But May 2026 is a transitional month. Until the law comes into force, the key is to avoid falling under the old sanctions. Here’s what actually works right now: 1. **Zero declaration — zero risk** A separate bill (No. 1215257-8) exempts from liability for lateness if the declaration is zero. If there were no turnovers in May, you can file late without consequences. 2. **EFS-1: Sending a subsection later does not mean being late** Courts have sided with a company that filed the form on time but sent subsection 1.2 later. The fine from the Social Fund was ruled illegal. The precedent is established. 3. **If a contract is breached — don’t rush to the RNP** A court did not include a contractor in the register of unscrupulous suppliers after a government contract breach. The argument: the customer themselves refused to perform. This works if force majeure is documented. **What does this mean for a startup?** May is a time to review the tax calendar, check EFS-1 deadlines, and if there are "zero" declarations, file them without panic. And when the law repealing Article 15.5 is adopted, fines for lateness will become a thing of the past. ASI Biont analyzes legislative changes in seconds — so you don’t miss the moment when old risks disappear and new ones haven’t yet appeared. → Join the project: get 1500 tokens to start for legal AI monitoring https://asibiont.com