The amendments of the articles 5 and 26 (1) came into force since January 1, 2003.

      Such taxes as profit tax of Iegal persons, rental for the Iease of the state Iand and water accumulations of the State water fund were deleted from the Iist of the taxes and tallage which is provided in the article 5. As there were new taxation Iaws passed, the article 5 was supplemented or amended by the such taxes as income tax of residents, tax of inherited property, the tax for over quota of white sugar.

      By the amendment of article 26 (1) there was eliminated the gap. Since the beginning of 2003 besides in addition to Iegal persons, natural persons shall declare the accounts he/ she has in the bank in foreign country. The procedure of the declaration will be established by the resolution of the Government.