The agreement between the Government of the Republic of Belarus and the Government of the Republic of Tajikistan on the principles of collection of indirect taxes during the exporting and commodity import (works)
of December 14, 1999
The government of the Republic of Belarus and the Government of the Republic of Tajikistan which are hereinafter referred to as the Party
aiming at development of the mutually beneficial economic relations and deepening of economic integration, establishment of equal opportunities for business entities and to creation of conditions for fair competition,
being guided by the commonly accepted rules of international trade,
agreed as follows:
For the purpose of this agreement the following terms are used:
"indirect taxes" - the value added tax and excises (the excise tax or the excise duty);
"zero rate" - taxation on value added at the rate zero percent that is equivalent to full relief from the value added tax;
"goods" - any property (including all types of energy), intangible assets, and also vehicles, except for any vehicles used for international carriages of passengers and goods including containers and other transport equipment;
"export" - commodity exportation from customs areas of the states of the Parties without obligation about the return import, implementation of works on customs area of other Party;
"import" - commodity importation on customs areas of the states of the Parties without obligation about the return export, implementation of works on customs area of the states of the Parties;
"pseudo-export" - dummy documentary registration of goods (works) as the state of the Party exported from customs area under which there is no actual commodity exportation (works) out of limits of customs area of the state of this Party;
"the principle of the country of destination" - not taxation by the specified indirect taxes and application of zero rate (that is equivalent to full relief from the value added tax) when exporting from customs area of the state of one Party and taxation by indirect taxes when importing on the effective rate established by the legislation of other Party;
"competent authorities" - from the Belarusian Side - the Ministry of Finance, the State Customs Committee and the State Tax Committee of the Republic of Belarus, from the Tajik Storonyministerstvo of finance of the Republic of Tajikistan.
Any of the Parties will not assess with indirect taxes goods (works) exported on the territory of the state of other Party.
This rule means taxation on value added on zero rate (that is equivalent to full relief), and also release from excises of the exported goods.
The states of one Party imported on the territory goods (works) which are exported from customs area of the state of other Party are assessed with indirect taxes in the country of the importer according to its legislation. Collection of indirect taxes is performed by customs authorities in case of commodity importation on customs area of this Party.
For the purpose of ensuring completeness of collection of indirect taxes in case of commodity import (works), and also in order to avoid pseudo-export customs and tax authorities of the Parties will be developed and will enact the mechanism of control of movement of goods (works) through customs borders of the states of the Parties.
All disputes and disagreements between the Parties concerning interpretation or application of provisions of this agreement will be solved by negotiations and consultations between competent authorities. In the consent of the Parties changes and additions which will be drawn up by the Protocols which are integral part of this agreement can be made to this agreement.
The parties will communicate about changes and amendments in their domestic legislation concerning the taxes covered by this agreement.
This agreement does not affect the rights and obligations of the Parties following from other international treaties which participants are the Parties.
This agreement becomes effective for the fifteenth day from the date of receipt of the last written notice of accomplishment of all interstate procedures by the Parties necessary for entry into force of this agreement.
The agreement will stop the action in six months after receipt of one of the Parties of the notification on intention to terminate this agreement if only this notification is not withdrawn under the agreement between the Parties before the expiration of this term.
This agreement is applied to goods (works) delivered after its entry into force.
It is made in Minsk on December 14, 1999 in the Belarusian, Tajik and Russian languages in duplicate in each language, and all texts are equally authoritative. In case of disagreements in interpretation of the Party will use the text in Russian.
For the Government of the Republic of Belarus
For the Government of the Republic of Tajikistan
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