Entrepreneurs seek to replace the fines for minor tax offenses with warnings "Ophora Rossii" sent proposals to the Ministry of Finance and the State Duma to soften the government's tax bill. The association wishes to maintain a personal income tax rate of 13-15% for income from bank deposits, and limit the maximum tax rate on dividends to 18% instead of 22%. For small businesses, the organization proposes to maintain an income threshold of ₽ 20 million, and after exceeding it, an obligation to pay VAT arises, not only for Hash, but also for the patent taxation system. Currently, there is no freeze on this threshold for patent users, and exceeding it may lead to the loss of the right to a special regime and a recalculation of taxes. "Ophora Rossii" also offers to replace fines with warnings for minor tax offenses, if the entrepreneur has not evaded paying taxes. As an example, the association cites the increase in the fine for late notification of the creation of a separate division from 200 to 121 thousand. Other proposals include maintaining the temporary procedure for calculating fines for small and medium-sized companies, retaining the right for food and beverage manufacturers to deduct regional investment tax, and increasing the federal deduction for modernization of equipment from 3% to 5%. The association believes that a sharp increase in the tax burden and sanctions could complicate the companies' work and reduce the attractiveness of long-term investments. The Ministry of Finance stated that they are examining business proposals. Those deemed appropriate may be included in the revisions for second reading. The agency explains the tax changes with the desire to unify conditions and make passive income taxation more uniform.