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PROTOCOL

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

(as amended on 31-12-2014)

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:

Article 1

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.

Article 2

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data from the statements submitted in the form of registers of applications including about the withdrawn applications.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 (further - request) in the form of registers of requests about submission of statements (further - the register of requests);

replies to the requests in the form of registers of statements or in case of lack of statements - 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 the 5th, 15th and 25th day of every month (further - date of sending). If date of sending falls on output and (or) non-working holiday, then exchange is performed for the working day following it.

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 3 working days from the date of 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.

Tax authority - the sender of information can direct information on withdrawal of the statement.

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.

Article 3

Exchange of information is performed in Russian.

Article 4

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).

Article 5

Application of means of information protection when implementing exchange is approved by tax authorities according to the legislation of state members.

Article 6

By mutual consent of the Parties in the this Protocol changes and additions which are drawn up by separate protocols can be made.

Article 7

The disputes connected with interpretation and (or) application of the this Protocol are permitted according to the procedure, the determined article 112 of the Agreement on the Eurasian Economic Union of May 29, 2014.

Article 7-1.

The this Protocol is the international treaty within the Eurasian Economic Union and enters the right of the Eurasian Economic Union.

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