The Russian Duma already voted for the annexation of the occupied territories. The article does not state what would be the legal status of the region. It says that many point of the proposal are secret, but I got the feeling that a non trivial point is glossed over.

In 2023 they ask for an exemption for something that should be delivered by 2025. Is it really bad planning or an attempt to save on labour cost?

This is one of the things I pointed out in the post on the permanent war. Russia since the beginning dumped into the war old and outdated equipment. They sent to the front those who they considered the less valuable soldiers at the same time initially they avoided to send recruits from the draft to minimise the political backlash within Russia.

Since the beginning they handled it as a long term attrition war.