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The agreement between the State Tax Committee of the Republic of Belarus, the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, the State tax authorities under the Ministry of Finance of the Kyrgyz Republic, the State Tax Administration of the Russian Federation, the Tax Committee under the Government of the Republic of Tajikistan about mutual cooperation

of September 30, 1998

The State Tax Committee of the Republic of Belarus, the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, the State tax authorities under the Ministry of Finance of the Kyrgyz Republic, the State Tax Administration of the Russian Federation, the Tax Committee under the Government of the Republic of Tajikistan which are hereinafter referred to as by the Parties proceeding from importance of international cooperation in the field of observance of the tax legislation, wishing to render each other assistance, agreed as follows:

Article 1

For the purposes of this agreement the applied terms mean:

"tax legislation" - set of the legal regulations establishing types of tax and other payments, procedure for their collection in the territory of this Party and governing the relations connected with origin, change and the termination of the tax liabilities;

"competent authorities":

in relation to the Republic of Belarus - the State Tax Committee of the Republic of Belarus;

in relation to the Republic of Kazakhstan - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan;

in relation to the Kyrgyz Republic - the State tax authorities under the Ministry of Finance of the Kyrgyz Republic;

in relation to the Russian Federation - the State Tax Administration of the Russian Federation;

in relation to the Republic of Tajikistan - the Tax Committee under the Government of the Republic of Tajikistan;

"the directing body" - the competent authority directing the representatives for implementation of the actions established within this agreement;

"the accepting body" - the competent authority accepting representatives of the directing body for its request;

"representatives of competent authority" - employees of competent authority of the sending party.

Article 2

Competent authorities of the Parties, for implementation of cooperation in the field of observance of the tax legislation, coordination of interaction of Tax Services agreed to direct each other the representatives for the purpose of:

prevention of violations of the tax legislation;

implementation of joint control actions;

solutions of the questions connected with execution of bilateral agreements on tax questions;

acquaintance with the tax legislation of the Parties;

providing implementation of actions, the heads of Tax Services of the Parties approved within Council;

solutions of other questions requiring collateral actions.

Provisions of this agreement do not interfere with cooperation of competent authorities according to other agreements signed between the Parties.

Article 3

For the purpose of realization of provisions of Article 2 of this agreement the competent authority sends in writing the appeal which shall include:

the name of the directing competent authority; the name of the accepting competent authority; purpose and reason of the direction of representatives of competent authority.

If the address about acceptance of the representative of competent authority cannot be executed by the accepting competent authority, it no later than twenty days from the date of receipt of the address in writing notifies on it the directing competent authority with indication of cause of failure in assistance.

Article 4

Addresses about acceptance of representatives of competent authorities for implementation of actions within this agreement are transferred according to the procedure, determined by approval of competent authorities of the Parties.

The direction and acceptance of representatives of competent authorities is performed within direct connections of the authorized officers determined by heads of competent authorities of the Parties.

Article 5

Competent authorities render each other assistance according to the national legal system and within the competence.

The accepting competent authority provides to representatives of the directing competent authority the place for work, and also all available regulations, documents and other materials necessary for permission of the questions specified in the address about acceptance of representatives of competent authority.

The accepting competent authority, if necessary, will organize meetings with representatives of state bodies of the state, performs joint control actions with exit to object of control.

The directing competent authority incurs all expenses connected with the direction of the representative in competent authority of the host party.

Article 6

The information obtained in the accepting competent authority, concerning specific taxpayers is confidential and is used only for permission of the questions connected with the taxation within tax trial including for administrative or legal proceedings. The directing competent authority shall protect information obtained in the accepting competent authority from access for unauthorized persons.

Article 7

The parties will aim at achievement of mutual consent in settlement of matters of argument which can arise in case of interpretation or application of this agreement.

The parties, if necessary, will hold consultations for assessment of the course of implementation of this agreement and feasibility of introduction of changes in it. Terms of such consultations are determined by the Parties in addition.

For the purpose of implementation of provisions of this agreement of the Party can sign additional bilateral protocols by determination of the mechanism of execution of individual clauses.

Article 8

This agreement does not exclude the organization of other forms of cooperation for interaction of the Parties through representatives of one competent authority in another.

Article 9

This agreement becomes effective from the moment of signing and stops the action after six months from the date of when one of the Parties reports in writing about the intention to stop its action.

It is made in Minsk on September 30, 1998 in one authentic copy Russian.

Depositary of this agreement is the Integration committee which will send to the Parties its verified copy.

 

For the State Tax Committee

Republic of Belarus

For the State Tax Administration

Russian Federation

For the Tax Committee of the Ministry of Finance 

Republic of Kazakhstan 

For the Tax Committee under the Government

Republic of Tajikistan

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