The agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Tajikistan on cooperation and exchange of information in the field of fight against economic crimes and violations of the tax legislation

of May 4, 2006

The government of the Republic of Kazakhstan and the Government of the Republic of Tajikistan which are hereinafter referred to as with the Parties

being guided by rules of international law and national legal systems of the states,

proceeding from mutual interest in effective solution of the tasks connected with the prevention, identification and suppression of economic crimes and violations of the tax legislation, ensuring economic safety of the states

attaching importance to use for this purpose of all legal and other opportunities,

agreed as follows:

Article 1. Subject of the agreement

1. Subject of this agreement is the cooperation of competent authorities of the states of the Parties for the purpose of the organization of effective fight against economic crimes and violations of the tax legislation.

2. This agreement does not affect the rights and obligations of the Parties following from international treaties on rendering legal assistance on civil and criminal cases which participants are the Republic of Kazakhstan and the Republic of Tajikistan.

Article 2. Terms

The basic concepts used in this agreement:

"competent authority":

from the Kazakhstan Side - Agency of the Republic of Kazakhstan on fight against economic and corruption crime (financial police), the Ministry of Finance of the Republic of Kazakhstan;

from the Tajik Side - the Ministry of state revenues and charges of the Republic of Tajikistan, the Ministry of Internal Affairs of the Republic of Tajikistan.

In case of change of the official name of competent authorities of the states, the Parties without delay will notify on this each other in writing through diplomatic channels;

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

"violations of the tax legislation" are the illegal, guilty acts (action or failure to act) expressed in improper execution or non-execution by the participant of the tax relations of obligations established by regulations of national tax legislations of the states of the Parties for which responsibility by national legal systems of the states of the Parties or international agreements in the field of the taxation which participants are the states of the Parties is provided;

"economic crimes" - crimes in the field of economic and financial activities.

Article 3. Forms of cooperation

1. The parties within this agreement use the following forms of cooperation:

exchange of information about economic crimes and violations of the tax legislation by legal entities and physical persons;

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

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

exchange of information about national taxation, economic and financial systems, about changes and amendments of national legal systems of the states of the Parties in the respective spheres, and also methodical recommendations about the organization of fight against violations of national legal systems of the states of the Parties in the respective spheres;

experience exchange on creation and ensuring functioning of the information systems used in fight against economic crimes and violations of the tax legislation;

coordination of activities for the questions arising in the course of cooperation including creation of working groups, exchange of experts and personnel training based on educational institutions of the states;

carrying out joint scientific research, scientific and practical conferences and seminars on problems of fight against economic crimes and violations of the tax legislation.

2. Competent authorities of the states of the Parties perform cooperation within this agreement, being guided by national legal systems of the states of the Parties and international treaties which participants are the states of the Parties.

3. Competent authorities of the states of the Parties on the questions connected with implementation of this agreement interact with each other directly and if necessary hold consultations.

Article 4. Exchange of information about economic crimes and violations of the tax legislation

1. Exchange of information about economic crimes and violations of the tax legislation is performed on questions:

concealments of the income by legal entities and physical persons from the taxation with indication of the methods applied at the same time by violators of the tax legislation;

determinations of the extent of taxable basis and the amounts of collectable taxes on the legal entities and physical persons which violated the tax legislation and also on other questions connected with the prevention, identification and suppression of economic crimes and violations of the tax legislation.

2. Information provided in Item 1 of this Article is submitted competent authority of the state of one Party based on request of competent authority of the state of other Party or on own initiative provided that submission of information does not contradict the national legal system and interests of the state of the required Party.

Article 5. Holding actions

Interaction of competent authorities of the states of the Parties when holding actions for the prevention, identification and suppression of economic crimes and violations of the tax legislation concerning persons who made such violations or suspects of their making includes collaborative planning of complex of actions of competent authorities of the states of both Parties during the prevention, identifications, suppression, investigations of crimes, and also use of forces, means and exchange of information about the course and results of holding these actions and collection of the receivable amounts of the budget of the state of the relevant Party.

Article 6. Submission of copies of documents

Competent authorities of the states of the Parties represent each other at the request of the copy of the documents concerning crimes in the field of economy and the taxation of legal entities and physical persons (invoices, delivery notes, agreements, contracts, certificates, references and others), and also documents on the questions concerning violations of the tax legislation.

Copies are certified by the authorized signature and seal of required competent authority.

Article 7. Exchange of materials of legal nature

Exchange of legal information between competent authorities of the states of the Parties is performed based on the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Tajikistan on exchange of legal information of February 22, 2001.

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