The penalty for managers for late tax reporting has been lifted.: what has changed since July 4, 2026
Your expert — Yulia Kosareva, General Director of Auditoriya LLC, auditor Since July 4, 2026, changes have come into force that many business leaders have welcomed with relief. Federal Law No. 220‑FZ of July 4, 2026, repealed Article 15.5 of the Code of Administrative Offences of the Russian Federation. That article had provided for a warning or an administrative fine for officials for violating the deadlines for submitting tax returns and calculations, including the calculation of insurance contributions submitted to the tax authorities. In practice, it was most often heads of organisations who were held liable under this article. However, it would be a mistake to conclude that liability for late reporting has been completely abolished. What has changed Until July 4, 2026, for late submission of a tax return…