ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 24, 2026 No. 305

About introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

Approve the enclosed changes which are made to acts of the Government of the Russian Federation.

Approved by the Order of the Government of the Russian Federation of March 24, 2026 No. 305

Changes which are made to acts of the Government of the Russian Federation

1. In the order of the Government of the Russian Federation of December 28, 2005 No. 819 "About approval of Rules of representation by legal entities - residents and individual entrepreneurs - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers and Rules of representation by legal entities - the residents entering into one international group of companies with legal entities - nonresidents, to tax authorities of cash flow statements and other financial assets on accounts (deposits) of such legal entities - nonresidents in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about transfers by such legal entities - nonresidents of money without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers" (The Russian Federation Code, 2006, No. 2, Art. 188; 2015, No. 31, Art. 4695; 2020, No. 17, Art. 2769; No. 51, Art. 8442; 2021, No. 40, Art. 6841; 2023, No. 48, Art. 8570; 2024, No. 22, Art. 2959):

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