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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

The State Parties of this agreement on behalf of the governments, further - the Parties,

understanding need of carrying out the approved tax policy directed to implementation of the coordinated economic reforms in the field of the taxation

proceeding from importance of interstate cooperation and mutual aid concerning observance of the tax legislation, including for effective solution of the tasks connected with the prevention, identification and suppression of tax offenses and crimes

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1.

For the purposes of this agreement the used terms mean:

the tax legislation - set of the legal regulations establishing types of tax and charges, procedure for their collection in the territories of the Parties and governing the relations connected with origin, change and the termination of the tax liabilities;

violation of the tax legislation - the illegal act which is expressed in non-execution or improper execution by taxpayers of the legislation on taxes and fees for which the national legal system of the Parties establishes responsibility;

competent authorities - state bodies to which according to the national legal system of the Parties are assigned ensuring control of observance of the tax legislation, receipt of taxes and fees and the organization of fight against violations in this sphere;

request about assistance - request about rendering assistance in questions of observance of the tax legislation and fight against violations in this sphere;

the requesting competent authority - competent authority of the Party which makes request about assistance;

required competent authority - competent authority of the Party which receives request about assistance.

Article 2.

Subject of this agreement is the cooperation and mutual aid of competent authorities of the Parties concerning observance of the tax legislation and fight against violations in this sphere.

Competent authorities of the Parties perform cooperation within this agreement, being guided by the national legal system and the international obligations of the states.

Provisions of this agreement do not interfere with cooperation of competent authorities according to other agreements signed between the Parties and also between the State Parties of this agreement and the states, not being participants of this agreement.

Article 3.

Within this agreement competent authorities of the Parties according to the national legal system use the following forms of cooperation:

provision of information on the national taxation systems, about changes and amendments in the tax legislation, and also methodical recommendations about the prevention, identification and suppression of violations of the tax legislation;

exchange of information about observance of the tax legislation by taxpayers, including information connected with violations of the tax legislation;

interaction in holding the actions directed to the prevention, identification and suppression of violations of the tax legislation;

provision of appropriately verified copies of the documents connected with the taxation of legal entities and physical persons;

experience exchange and rendering mutual aid in creation, functioning and interaction of the electronic means of communication ensuring functioning of competent authorities of the Parties;

creation of working groups and exchange of experts in the questions arising in the course of cooperation;

assistance in preparation and retraining of personnel;

holding scientific and practical conferences, seminars and use of other forms of cooperation which require collateral actions.

On the questions connected with accomplishment of this agreement, competent authorities of the Parties interact directly with each other.

For accomplishment of this agreement of the Party can create if necessary the relevant structural divisions in the competent authorities.

Specific forms of realization of cooperation within this agreement are determined by the relevant agreements signed between competent authorities of the Parties.

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