In accordance with the amendments effective from June 26, 2026, subjects of entrepreneurial activity are not held liable for missing the deadlines for the submission of tax reporting and calculations on insurance contributions in cases when the indicated documents do not contain obligations for the payment of payments.
The FTS has clarified that the provisions on exemption from liability also extend to tax declarations and calculations on insurance contributions submitted before June 26, 2026. In relation to the amounts of penalty sanctions imposed by decisions issued before the indicated date and remaining unexecuted as of June 26, 2026, recovery is not carried out in the presence of the corresponding grounds for exemption from liability.
At the same time, the FTS notifies that the norm on exemption from sanctions does not cancel the regulatory obligation of taxpayers to submit declarations and calculations (including zero indicators) within the deadlines strictly established by the legislation.
Document: Information of the FTS of Russia of July 17, 2026