Until December 31, 2026, the «Second Chance» economic amnesty for small and medium business entities is announced, providing for the following:

(a) if the tax debt that arose before the announcement of the economic amnesty (excluding penalties) is paid in full by December 31, 2026, the penalties calculated for this debt will be written off and enforcement proceedings related to them will be terminated;

(b) if the taxpayer independently corrects previously submitted tax reports and pays the additionally calculated tax amount in full by December 31, 2026, penalties will not be calculated for this amount;

(v) the procedure provided for in sub-paragraph "a" of this paragraph is applied on condition that the business entity has no tax debt (excluding penalties) as of January 1, 2027;

(g) business entities are exempted from administrative liability for failing to submit a payment order to the bank for the payment of taxes and fees;

(d) the scores of business entities in the sustainability rating will not be reduced for those who independently eliminate mistakes made within the framework of the economic amnesty;

(j) the following debts formed until January 1, 2026 will be written off:

(i) the unpaid part of the administrative fine applied for untimely submission of tax reports;

(ii) the unpaid part of financial fines applied to subjects paying turnover tax in a fixed amount;

(z) previously formalized employment contracts are allowed to be entered into the Single National Labor System and fines will not be applied for delayed entry.