In particular, for payers of insurance contributions for state social insurance, the tax authorities will carry out the write-off:
- of debts related to penalties, fines, and financial sanctions as of January 1, 2026 — without the need for a request from the payer, in full, provided that there is no principal debt on insurance contributions as of the specified date;
- of debts related to penalties, fines, and financial sanctions as of July 1, 2026 — upon the payer's request and in full, provided that the principal debt on insurance contributions is settled by July 1, 2026.
