On June 26, 2026, Federal Law No. 201-FL came into force, amending the first part of the Russian Tax Code. The changes affect all taxpayers — both organizations and individual entrepreneurs. The main goal of the new regulations is to make the rules for imposing tax penalties more flexible and to reduce the administrative burden on businesses.
Let’s take a closer look at what has changed and how it will affect your company.
No More Fines for Zero-Return Filings
From June 26, 2026, taxpayers and payers of insurance premiums are exempt from fines for failing to submit tax returns and insurance premium calculations on time if there was no tax or contribution due. This applies, for example, to zero returns and reports where no amount is payable after all calculations.
Importantly, this exemption also covers returns that were submitted late before June 26, 2026. Any unpaid fines for late zero filings outstanding as of that date should not be collected. A similar approach applies to individuals who received income from selling or gifting real estate — they are exempt from penalties for failing to file a return if the tax authority can independently calculate the personal income tax due.
However, the obligation to submit zero returns has not been abolished. If filing is significantly delayed, the tax authority may still suspend bank account operations, as provided under Article 76 of the Tax Code.
Streamlined Procedure for Non-Zero Returns
Starting July 26, 2026, the procedure for imposing penalties for late filing of non-zero returns has been simplified. If a desk audit reveals no violations other than a missed filing deadline, the tax authority will:
not draw up an audit report;
review the audit materials independently, without the taxpayer’s involvement;
issue a decision on whether to impose a penalty within five working days after the audit is completed.
If the taxpayer submits an amended return before the decision is issued, the decision will be based on the review of the corrected filing. The taxpayer still retains the right to appeal the tax authority’s decision through a simplified procedure.
Mitigating Circumstances Can Be Submitted in Advance
Another important change: from July 26, 2026, taxpayers may submit, along with their return or calculation (even if filed late), documents confirming circumstances that mitigate liability or exclude fault. Previously, such documents could only be submitted later — during the audit review stage or when appealing the decision.
Starting September 1, 2026, if mitigating circumstances are found, the fine may be reduced by at least half, but by no more than ten times the original amount. Mitigating circumstances include: the minor nature of the offense, low degree of culpability, voluntary cessation of unlawful behavior, absence or insignificant amount of damage, severe financial hardship, and other factors that positively characterize the taxpayer.
What This Means for Businesses
The new rules make the tax penalty system more flexible and transparent. Fines for zero filings no longer threaten businesses, and the enforcement procedure has become faster and simpler. The ability to present mitigating circumstances in advance gives companies an additional tool to protect their interests.
However, it remains essential to remember that the obligation to file returns — including zero returns — still exists, and excessive delays can still result in account freezes. Staying on top of filing deadlines continues to be a must.
How Acsour Can Help
Acsour experts are ready to support your business in adapting to the updated tax liability rules:
help you understand the new regulations and adjust your internal procedures;
review the accuracy and timeliness of your reporting;
prepare documents to support any mitigating circumstances;
protect your company’s interests in interactions with tax authorities.
Submit a request — our experts will review your reporting and help you build a safe tax compliance strategy.