The agreement between the Government of the Republic of Belarus and the Government of the Azrebaydzhansky Republic on the principles of collection of indirect taxes during the exporting and commodity import (works, services)
of August 9, 2001
The government of the Republic of Belarus and the Government of the Azerbaijan Republic which are hereinafter referred to as with Contracting Parties
aiming at development of the mutually beneficial economic relations and economic integration, creation of equal opportunities for subjects of managing and to establishment of conditions for fair competition,
being guided by the commonly accepted rules of international trade,
agreed as follows:
The terms used in the Agreement mean:
indirect taxes - the value added tax and excises (the excise tax or the excise duty);
goods - any property (including all types of energy), intangible assets, and also vehicles (including containers and other transport equipment), the passengers except for used for international carriages and goods;
export - commodity exportation (works, services) from customs area of the states of Contracting Parties without obligation about the return import. For the purpose of this agreement determination of the concept "services" does not join financial services;
import - commodity importation (works, services) on customs area of the states of Contracting Parties without obligation about the return export. For the purpose of this agreement determination of the concept "services" does not join financial services;
pseudo-export - dummy documentary registration of goods (works, services) as the state of the Contracting Party exported from customs area under which there is no actual commodity exportation (works, services) out of limits of customs area of the state of this Contracting Party;
the principle of the country of destination - application of zero rate or release from the taxation when exporting from customs area of the state of one Contracting Party and taxation by indirect taxes when importing on the effective rate established by the legislation of the state of other Contracting Party;
release from indirect taxes - release from the taxation in case of sales of goods and implementation of works (rendering services), at the same time the last seller does not acquire the right to offsetting or compensation of the tax which is earlier paid;
the zero rate - taxation by indirect taxes at the rate zero percent means for the taxpayer full relief and provision to it the rights to offsetting or compensation from the budget of tax amounts;
from the Belarusian Side - the Ministry of Finance, the State Customs Committee, the State Tax Committee,
from the Azerbaijani Side - the Ministry of Finance, the Ministry of taxes and the State Customs Committee.
One Contracting Party will assess with the value added tax on zero rate or to exempt from the value added tax the goods (works, services) exported on the territory of the state of other Contracting Party.
The excise goods exported from the territory of the state of one Contracting Party on the territory of the state of other Contracting Party will not be assessed with excises or will be assessed on zero rate according to national legal systems of Contracting Parties.
The states of one Contracting Party imported on customs area goods (works, services) which are exported from customs area of the state of other Contracting Party, are assessed with indirect taxes in the state of the importer according to its legislation in the sizes which are not exceeding taxation to which similar goods of national origin are exposed. Collection of indirect taxes is performed in case of commodity importation on customs area of the state of this Contracting Party.
Disagreements between Contracting Parties concerning interpretation or application of provisions of this agreement will be solved by negotiations and consultations between competent authorities.
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