of September 5, 2017
About cooperation and mutual aid concerning observance of the tax legislation
The government of the Republic of Uzbekistan and the Government of the Kyrgyz Republic which further are referred to as with the Parties
being guided by the national legal system of the states of the Parties, and also provisions of the Agreement between the Government of the Republic of Uzbekistan and the Government of the Kyrgyz Republic on avoidance of double taxation and prevention of tax avoidance on profit and on the income from December 24, 1996,
proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation,
for the purpose of effective solution of the tasks connected with the prevention, identification and suppression of tax offenses
wishing to render each other broader assistance in these questions,
agreed as follows:
For the purposes of this agreement the applied terms mean:
"tax legislation" - set of the regulatory legal acts establishing types of tax and other obligatory payments, procedure for their collection in the territories of the states of the Parties and governing the relations connected with origin, change and the termination of tax laws and obligations;
"violation of the tax legislation" - illegal action or failure to act which is expressed in non-execution or improper execution by the taxpayer of obligations to the budget for which legal responsibility is established;
"competent authorities" - authorized tax authorities of the states of the Parties:
from the Uzbek Side - the State Tax Committee of the Republic of Uzbekistan;
from the Kyrgyz Side - the State Tax Administration under the Government of the Kyrgyz Republic.
In case of change of the official name or transformation of competent authorities of the Parties, they without delay notify on this each other in writing;
"request about assistance" - request about rendering assistance in questions of observance of the tax legislation and offenses in this sphere;
"the requesting competent authority" - competent authority of the state of the Party which makes request about assistance;
"required competent authority" - competent authority of the state of the Party which receives request about assistance.
The parties through the competent authorities for the purpose of ensuring proper execution of the tax legislation of the states render each other mutual assistance:
in prevention and suppression of violations of the tax legislation of the states of the Parties;
in provision of information on observance of the tax legislation of the states of the Parties by legal entities and physical persons;
in provision on request or in initiative procedure for information on the national taxation systems and the current changes of the tax legislation;
in creation and functioning by experience exchange of the computer systems ensuring functioning of tax authorities;
in the organization by experience exchange of work with taxpayers and tax authorities, including development of methodical recommendations about ensuring control of observance of the tax legislation;
in the field of personnel training;
on other questions which require collateral actions.
The inquiry is sent for assistance officially in writing with appendix of documents, necessary for its consideration. In emergency situation the request about assistance can be made in oral form with subsequent its written confirmation within 30 calendar days.
The request about assistance shall contain:
the name of the requesting competent authority;
name of required competent authority;
details of the taxpayer: the name (surname, name, middle name), the address (the location or the residence) and identification taxpayer number concerning which the request is made;
statement of being and reasons for request;
the description of the actual obligations, according to the tax legislation of the states of the Parties;
qualification of offense;
and also other data necessary for its execution.
Request about assistance and the answer to it are constituted in Russian.
Competent authorities of the states of the Parties render each other assistance according to the national legal system of the states of the Parties and provisions of this agreement within the competence.
The request is accepted to execution without delay. The required competent authority can request the additional information according to the procedure of refining if it is necessary for execution of request.
In case of impossibility to solve query, the required competent authority without delay notifies on it the requesting competent authority.
Performed by request it can be fully or partially refused if it can cause damage to sovereignty or safety of the state of required competent authority, or will contradict the national legal system, the international obligations and interests of this state, and also will entail violation of the rights and legitimate interests of her citizens.
In case of decision making about complete or partial refusal performed by request or about delay of its execution, the required competent authority within 10 working days notifies on it the requesting competent authority with indication of the reasons of such decision.
The required competent authority incurs all expenses connected with execution of request about assistance in the territory of its state.
Competent authorities of the states of the Parties on own initiative or on demand about assistance provide information relatively:
registration of the companies, their branches and representations, including data on their location, subordination, pattern of ownership;
accounting of physical persons, including data on their location;
opening of accounts in the national and commercial banks legal entities and physical persons, and also availability and movement on them of money if provision of these data does not contradict the national legal system of the states of the Parties;
all types of the taxation objects of the legal entities and physical persons received in the territory of the state of the Party which provided the relevant information and also paid amounts of taxes, or the other information connected with the taxation.
Competent authorities of the states of the Parties provide each other on demand about assistance regulatory legal acts, verified copies of the documents concerning the taxation of legal entities and physical persons, and also documents on the questions concerning tax offenses.
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