of November 2, 2018
About exchange of information in electronic form between the State Parties of the CIS for implementation of tax administration
The governments of the State Parties of the Agreement between the State Parties of the Commonwealth of Independent States on cooperation and mutual aid concerning observance of the tax legislation and fight against violations in this sphere of June 4, 1999 (further – the Agreement) which further are referred to as with the Parties
determining forms of cooperation for the purpose of implementation of article 3 of the Agreement,
being guided by provisions of international treaties on avoidance of double taxation and prevention of tax avoidance on the income and the capital (property), about the mutual administrative aid according to tax cases which participants are the State Parties of the this Protocol, and regulations of the legislation of the State Parties of the this Protocol,
proceeding from mutual interest in strengthening of control of observance of the tax legislation, timeliness and completeness of receipt of taxes in budgets of the State Parties of the this Protocol and aiming to render for this purpose each other assistance,
agreed as follows:
State bodies of the State Parties of the this Protocol to which according to the national legal system functions on ensuring control of observance of the tax legislation are assigned receipt of taxes and fees and on the organization of fight against violations in this sphere (further – competent authorities), for the purpose of ensuring proper execution of the tax legislation communicate:
about separate income types of legal entities and about legal entities according to requirements to structure and structure of this information according to appendix 1 to the this Protocol;
separate income types of physical persons and about legal entities and physical persons according to requirements to structure and structure of this information according to appendix 2 to the this Protocol;
separate types of property and its owners (owners) according to requirements to structure and structure of this information according to appendix 3 to the this Protocol.
Exchange of information is performed by competent authorities of the State Parties of the this Protocol in electronic form through open channels of communication using means of cryptographic information security of "Kripton-Ankad" ensuring safety of information exchange, or other means approved on bilateral basis.
Information transfer is performed in the form of the files created according to formats of submission of information determined by the requirements provided by appendices 1-3 to the this Protocol.
Competent authorities of the State Parties of the this Protocol independently develop the software intended for forming and information processing.
Information obtained by competent authority according to the this Protocol is confidential and can be used for the purpose of ensuring control of observance of the tax legislation of the State Parties of the this Protocol (including control of completeness of payment of tax payments in budgets of the State Parties of the CIS), recovery by enforcement, administrative and legal proceedings.
In other purposes information can be used only from written consent of the competent authority which provided this information.
Competent authorities provide proper protection of the transmitted data, access to which and of which distribution are limited according to the legislation of the State Parties of the this Protocol.
Competent authorities of the State Parties of the this Protocol determine and approve formats of submission of information specified in Article of 1 this Protocol, and also procedure for its transfer on communication channels by approval at meeting of Coordination council of heads of Tax Services of the State Parties of the CIS with further placement on the website of Executive committee of the CIS.
Exchange of information between competent authorities of the State Parties of the this Protocol is performed annually following the results of accounting year (since provision of information for accounting year in which the this Protocol becomes effective), and also following the results of refining of earlier provided information for previous years according to the terms provided by appendices 1-3 to the this Protocol.
By mutual consent of the Parties in the this Protocol the changes which are its integral part which are drawn up by the relevant protocol can be made.
The matters of argument between the Parties arising in case of application and interpretation of the this Protocol are solved by consultations and negotiations of concerned parties or by means of other procedure approved by the Parties.
The this Protocol becomes effective after 30 days from the date of receipt through diplomatic channels by depositary of the third written notice of accomplishment by the Parties of the interstate procedures necessary for its entry into force which signed it.
For the Parties which performed interstate procedures later the this Protocol becomes effective after 30 days from the date of receipt by depositary of the relevant documents.
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