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The agreement between the Government of the Republic of Uzbekistan and the Government of the Republic of Moldova on cooperation and mutual aid concerning observance of the tax legislation

of February 10, 1998

The government of the Republic of Uzbekistan and the Government of the Republic of Moldova which are hereinafter referred to as with the Parties proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation, and wishing to render for this purpose each other broader assistance,

agreed as follows:

Article 1. Determination of terms

For the purposes of this agreement the applied terms mean:

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

"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 responsibility according to the national legal system of the states of the Parties is established;

"competent authorities":

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

in relation to the Republic of Moldova - the Main state tax authorities under the Ministry of Finance of the Republic of Moldova or its authorized representative;

"the requesting competent authority" - competent authority of the Party which makes request about rendering assistance on tax questions ("the request about assistance" hereinafter is referred to as further);

"required competent authority" - competent authority of the Party which receives request about assistance.

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

Article 2. Scope of the Agreement

The parties through competent authorities for the purpose of ensuring proper execution of the tax legislation render each other mutual assistance:

in provision at the request of the Parties about assistance or in initiative procedure for information on observance of the tax legislation by taxpayers;

in provision of information on the national taxation systems and the current changes of the tax legislation;

in creation and functioning of the computer systems ensuring functioning of tax authorities;

in the organization of work with taxpayers and tax authorities, including development of methodical recommendations about ensuring control of observance of the tax legislation;

in prevention and suppression of violations of the tax legislation;

in experience exchange in the field of training;

on other questions which are of mutual interest and can promote increase in efficiency of activities of the Parties.

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

Article 3. Request form and content about assistance

The inquiry is sent for assistance in writing and with appendix of documents, necessary for its consideration. In emergency situation the request about assistance can be made in oral form with the subsequent obligatory written confirmation in perhaps short terms.

The request about assistance shall include:

the name of the requesting competent authority;

name of required competent authority;

details of the taxpayer concerning whom the request is made;

summary of essence of request and the related legal circumstances, with indication of the considered period and specific types of tax;

other data necessary for its execution.

The request shall be made in Russian in language.

The required competent authority of the Parties has the right to request the additional information on the received request about assistance in the presence of the corresponding reasons.

Article 4. Procedure for execution of request about assistance

Competent authorities of the Parties render each other assistance according to the national legal system and this agreement.

Performed by request about assistance it can be refused if its execution contradicts the national legal system of the states of the Parties.

If the request about assistance cannot be executed by required competent authority, it within a month from the date of receipt of request in writing notifies on it the requesting competent authority with indication of cause of failure in assistance.

The required Party incurs all expenses connected with execution of request about assistance in the territory of the state.

Article 5. Contents of the provided information

Competent authorities of the Parties on demand about assistance provide each other information relatively:

registration of the companies, their branches and representations, including data on their location, subordination, pattern of ownership, bank details and others;

opening of accounts in the national and commercial banks taxpayers, and also availability and movement of money on them, according to the procedure, established by the national legal system of the states of the Parties;

all income types and the taxation objects of the taxpayers received in the territory of the state of one of the Parties, paid amounts of taxes, or other information, connected with the taxation.

Article 6. Provision of documents and other materials

The required competent authority provides on demand about assistance the regulations, verified copies of documents and other materials necessary for accomplishment of request about assistance.

Originals of documents and other materials can be requested in case there are not enough verified copies for investigation. The transferred originals of documents and other materials shall be returned in agreed time frames.

Materials can be provided in the form of the computerized information with additional transfer of the accompanying information necessary for interpretation or use of these materials.

Article 7. Procedure for information transfer

Requests about assistance, documents, materials and other information are transferred according to the procedure, determined by approval of competent authorities of the Parties.

Assistance is performed within direct connections of the official officials determined by heads of competent authorities of the Parties.

Article 8. Maintaining confidentiality

Information concerning specific taxpayers is confidential and is provided with the protection mode according to the national legal system of the states of the Parties.

The acquired information can be used by the Parties only for the purpose of, provided by this agreement, including for administrative or legal proceedings. For other purposes information can be used only with the consent of required competent authority.

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