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of December 2, 2009 No. 10

About Recommendations about harmonization of the legislation of state members of EurAsEC about the income tax (on the basis of the comparative and legal analysis of national legal systems)

The bureau of Inter-parliamentary Assembly decides:

1. Approve taking into account the arrived notes the MPA provided by the Permanent commission of EurAsEC on economic policy the draft of Recommendations about harmonization of the legislation of state members of EurAsEC on the income tax (is attached).

2. Submit Recommendations in parliaments of state members of EurAsEC and Integration Committee for use in work on harmonization of the national legal system and enhancement of the legal base of Community.



Inter-parliamentary Assembly of B. V. Batur


to the resolution of EurAsEC MPA Bureau of December 2, 2009 No. 10

Recommendations about harmonization of the legislation of state members of EurAsEC about the income tax (on the basis of the comparative and legal analysis of national legal systems)

The policy in the field of the taxation is one of the most important elements of state regulation. Being the main source of replenishment of government budgets and off-budget funds, taxes perform function of the main fiscal mechanism of redistribution of national income according to the established public priorities, and also the regulating lever of stimulation and development of economy.

In all state members of EurAsEC the income tax is one of the main revenues of the budget and acts as peculiar economic category with resistant internal properties and patterns of development. The main benefit of the profitable taxation is direct dependence of the amount of the paid tax on the size of the got profit (income).

The carried-out comparative and legal analysis showed that national tax legislations of state members of EurAsEC in general are developed rather fully, however it is impossible to call existing rules ideal - unresolved are many questions.

With respect thereto, it is offered to perform tax harmonization on profit by development of the general principles of determination of basic elements of the taxation, the taxation objects and tax benefits.

1. For the purpose of unification of the used terminology it is represented justified in the Republic of Kazakhstan, by analogy with other states of Community, the corporate income tax to refer to as the income tax, and also as subject to its taxation to determine profit, but not the taxable income.

Similarly in the Kyrgyz Republic - to determine as the taxation object profit, but not implementation of economic activity as a result of which income is gained.

2. In the Republic of Belarus it is reasonable not to allocate as independent such type of tax as tax on the income, and to talk about the income tax. By analogy with other state members of EurAsEC, it is reasonable to include the income assessed by the above-stated tax in structure of the income which is the taxation object on profit. At the same time in that case it is necessary to establish features of the taxation of such income.

3. It is necessary to unify technique of forming of gross annual income, reference on deductions of expenses with further determination of the taxable income, the right of transfer of losses and final calculation of the income tax which is subject to payment in the budget.

4. Determine general approaches to determination of structure of the costs considered in case of calculation of the income tax.

5. For the purpose of tax harmonization on profit we consider it expedient to determine the general principles of recognition of requirements of obligations for doubtful debts hopeless and to establish single period of time for accounting them in expenses (income) for the purpose of calculation of the income tax.

6. Because tax benefits are important element of tax by means of which the state stimulates those types of economic activity and in those sectors which according to the state need additional investments, it is reasonable in the tax legislation of the Russian Federation in the separate Section to select the list of privileges on the income tax.

7. For the purpose of achievement of bigger harmonization of tax legislations of state members of EurAsEC it is advisable to unify lists of the income considered in case of calculation of tax base of the income tax, and the income which is not considered in case of its calculation (excluded from the comprehensive annual (gross) income of the payer).

8. As showed the carried-out analysis, for the purpose of avoidance of double taxation and in the presence of the corresponding international treaty the provision according to which the tax amounts on profit paid by the resident organizations of the relevant states beyond their limits become engrossed in reading in case of payment of such taxes in these states is enshrined in tax legislations of state members of EurAsEC. However at the same time the size of contributory tax amounts shall not exceed the tax amount which is subject to payment in the state which resident is the organization payer, and added at the rates operating in such state.

With respect thereto it is advisable to gosudarstvamchlena of EurAsEC to aim at unification of the rates of the income tax applied to the income of the resident organizations and nonresident organizations received from sources of the considered states.

At the same time fixing in tax legislations of state members of the unified lists of the documents which are payment confirmation of the relevant states of the income tax by the resident organizations beyond its limits and represented to tax authorities for the purpose of implementation of offsetting on it is represented reasonable.

At the same time this list of documents shall be corresponded to the list of the documents issued upon the demand of the nonresident organization by tax authorities (tax agents) of the relevant state and containing data on the amounts of income gained by nonresidents in the territory of such state and tax amounts withheld from them on profit. It is reasonable to unify also form and terms of issue of the called documents by tax authorities (tax agents) considered the states.

9. One of characteristics of the nonresident organizations influencing amount of tax obligation and procedure for calculation of tax is availability of permanent mission (organization) in the country of receipt of the income. It is represented to created proved to unify conditions of recognition of permanent mission (organization).

10. For the purpose of use by state members of EurAsEC of the unified approaches concerning taxation on profit of the income received by the nonresident organizations which are not performing activities in the relevant state through permanent mission (organization) follows:

- develop the unified list of the income which is considered by the received nonresidents from sources of the relevant state;

- develop the unified conditions of application of provisions of the international treaties providing the preferential tax treatment of income gained by the nonresident from sources of the relevant state namely:


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