The protocol to the Agreement between the Government of the Republic of Belarus and the Government of the Russian Federation about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property of April 21, 1995
of January 24, 2006
Government of the Republic of Belarus and Government of the Russian Federation,
being guided by desire to sign the Protocol to the Agreement between the Government of the Republic of Belarus and the Government of the Russian Federation about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property of April 21, 1995 (further - the Agreement),
agreed about the following provisions which are integral part of the Agreement:
1. Taking into account provisions of article 14 of the Agreement the reward earned by physical person with the permanent residence in one Contracting State (the citizen of the Republic of Belarus or the Russian Federation) concerning the work for hire which is carried out in other Contracting State during the stay period in this other Contracting State constituting at least 183 days in calendar year or is continuous within 183 days which began in prior calendar year and expiring current calendar year can be assessed with tax in this other Contracting State according to the procedure and at the rates provided concerning persons with the permanent residence in this Contracting State.
2. The tax regime set in Item 1 of this Article is applied from start date of work for hire in other Contracting State which duration according to the employment contract constitutes at least 183 days.
3. If person in one Contracting State signs several employment contracts in other Contracting State, duration of work on which separately constitutes less than 183 days in calendar year, with the permanent residence, the tax regime set in Item 1 of this Article is applied from start date of work on the first employment contract according to which work duration in this other State, taking into account work on the previous employment contracts, will constitute at least 183 days.
4. Documentary confirmed time spent of person with the permanent residence in one Contracting State in other Contracting State which is not relating by the time of stay in other Contracting State in connection with work for hire joins in the general time spent in this other State for the purposes of application of the tax regime determined in Item 1 of this Article and reduces the requirement to employment duration according to employment contracts in case of application of Items 2 and 3 of this Article.
5. In case of the termination by person with the permanent residence in one Contracting State of work for hire in other Contracting State before the expiration of 183 days of stay in other Contracting State determined taking into account Items 3 and 4 of this Article recalculation of the tax liabilities of specified persons at the rates and according to procedure, acting concerning the physical persons which are not persons with the permanent residence in this other State is made.
The duty on payment of the tax amount specified as a result of recalculation is fulfilled by physical persons independently.
Penalty fee and penalties in such cases are not applied.
1. Contracting states will notify each other in writing through diplomatic channels on accomplishment, the interstate procedures necessary for the introduction of the this Protocol in force.
2. The this Protocol becomes effective next day after receipt of the last of the notifications provided in Item 1 of this Article.
3. Provisions of the this Protocol are applied to income gained from the date of its entry into force.
It is made in St. Petersburg on January 24, 2006, in duplicate, everyone in the Belarusian and Russian languages, and both texts are equally authoritative.
For the Government
Republic of Belarus
For the Government
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