of December 11, 2009
About exchange of information in electronic form between tax authorities of state members of the Eurasian Economic Union about paid amounts of indirect taxes
The Ministry of Taxes and Tax Collection of the Republic of Belarus, the Ministry of Finance of the Republic of Kazakhstan, the Ministry of Finance of the Russian Federation which are hereinafter referred to as with the Parties
being guided by Item 3 of article 72 of the Agreement on the Eurasian Economic Union of May 29, 2014,
proceeding from mutual interest in strengthening of control of import and commodity export, performance of works, rendering services, timely and complete receipt of indirect taxes in budgets of state members of the Eurasian Economic Union (further - state members),
wishing to render for this purpose each other assistance,
agreed as follows:
The this Protocol determines procedure for exchange of information in electronic form by communication channels using the means of information protection ensuring safety of information exchange establishes the application form about commodity importation and payment of indirect taxes (further - the statement), rules of its filling and the requirement to exchange format for the purpose of implementation of the Protocol on procedure for collection of indirect taxes and the mechanism of the control of their payment during the exporting and commodity import, performance of works, rendering services which is appendix No. 18 to the Agreement on the Eurasian Economic Union of May 29, 2014.
Tax authorities of state members (further - tax authorities) communicate about the amounts of the indirect taxes paid to budgets of state members, tax benefits (about release from the taxation), containing:
data from the statements submitted in the form of registers of applications including about the withdrawn applications. The application form and rules of its filling are appendices 1 and 2 to the this Protocol;
requests about submission of statements or for refining of data in the statement (further - requests) in the form of registers of requests;
replies to the requests in the form of registers of statements or in the form of registers of notifications.
The register of statements, the register of requests and the register of notifications are created according to requirements to structure and structure of information in electronic form on the amounts of the indirect taxes paid to budgets of state members which are appendix 3 to the this Protocol.
Exchange of registers of statements, is performed by registers of requests and registers of notifications weekly, in the first working day of week.
Tax authority - the sender of information includes in the register of statements all undispatched statements in which the mark of tax authority about payment of indirect taxes (release or other procedure for execution of the tax liabilities) before date of sending the register of statements was made.
Tax authority - the receiver of the register of statements no later than the next working day after receipt of this register sends to tax authority - the sender of information the protocol of formatno-logical control and the protocol of identification which at the same time are notifications on receipt of information.
In the presence in the protocol of formatno-logical control and (or) the protocol of identification of information on mistakes in the statement tax authority - the sender of the register of statements takes measures for their elimination and sends corrected information to tax authority - the receiver of the register of statements within 10 working days from the date of receipt of these protocols.
In the presence in the protocol of formatno-logical control of the mistakes which arose in case of its forming, tax authority - the receiver of the register of statements shall eliminate errors of forming of the protocol, create repeatedly the protocol of formatno-logical control and before implementation of the next exchange of registers of statements to send to tax authority - the sender of the register of statements.
Tax authority - the sender of information can direct information on withdrawal of the statement.
The bases for withdrawal of the statement tax authority in the place of registration of the taxpayer of state member on which territory the goods are imported are:
complete return because of inadequate quality and (or) picking of all goods, data on which contain in earlier submitted application;
establishment of the fact of lack of the commodity import by tax authority by the taxpayer corresponding to the conditions containing in the agreement (contract) specified in the subitem 5 of Item 20 of the Protocol on procedure for collection of indirect taxes and the mechanism of the control of their payment during the exporting and commodity import, performance of works, rendering services which is appendix No. 18 to the Agreement on the Eurasian Economic Union of May 29, 2014.
Tax authority - the receiver of information sends the register of requests to tax authority - the sender of information in the following cases:
lack of the statement in electronic form (including because of errors of formatno-logical control) in the presence of it on paper;
detection of discrepancy between electronic and paper versions of the statement (in request the essence of the revealed discrepancy is specified);
other bases requiring examination by tax authorities.
In case of receipt of the register of requests the tax authority no later than 10 working days from the date of receipt of this register sends the answer to tax authority - the sender of information in the form of the register of statements and (or) the register of notifications.
In case of mutual exchange of information tax authorities provide completeness and accuracy of the information about the amounts of the indirect taxes paid to budgets of state members, tax benefits (about release from the taxation).
In case of violation of procedure for exchange of information, and also integrity and data protection in the course of this exchange each other within 2 working days from the date of detection of such violation shall inform tax authorities.
Tax authority - the receiver of the register of statements informs the taxpayer in electronic form or provides it information access about receipt of data from statements in form and according to the procedure which are established by tax authority - the receiver of the register of statements.
Exchange of information is performed in Russian.
Tax authorities independently develop the software realizing forming, acceptance and information transfer about the amounts of the indirect taxes paid to budgets of state members, tax benefits (about release from the taxation).
Application of means of information protection when implementing exchange is approved by tax authorities according to the legislation of state members.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.