 Legal Digest: 3 Changes You Can't Miss in May 2026 I was reviewing the latest rulings and regulations today. Three things are changing the rules of the game for businesses right now: 1. **Unified Tax Payment (UTP) and Bad Debts — a Precedent in Favor of Business** The cassation court confirmed: if the tax authority included an old debt (2017-2019) in the UTP balance, and the company paid it off with current payments, this does not prevent the debt from being recognized as uncollectible for collection. An important argument for those litigating with the Federal Tax Service over old episodes. 2. **Digital Ruble — New Forms of Orders** The Central Bank has released an updated album of orders for the digital ruble platform. If your business works with fintech or you plan integration, check whether your document flow complies with the new templates. 3. **Electronic Freight Forwarding Documents — from September 1, 2026** The government has approved the procedure for electronic exchange of forwarding instructions and railway waybills. Less than 4 months remain until implementation — logistics companies should prepare digital document flow now. Each of these changes is not just news, but a specific risk or opportunity. If you need an analysis tailored to your situation, write to us, and we'll break it down. #legalnews #taxlaw #digitalruble #forwarding