of May 22, 2000
About cooperation and mutual aid concerning observance of the tax legislation
The government of the Republic of Kazakhstan and the Government of the Republic of Belarus (further - the Parties),
proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation,
wishing to render for this purpose each other broader assistance,
agreed as follows:
For the purposes of this agreement the applied terms mean:
"tax legislation" - set of the legal regulations establishing types of tax, charges (duties) and other obligatory payments in the budget, procedure for their collection in the territory of the Republic of Kazakhstan or the Republic of Belarus 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 are expressed in non-execution or improper execution by the taxpayer of obligations to the budget for which legal responsibility is established;
"competent tax authorities":
from the Kazakhstan Side - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, tax authorities on areas and the cities of Astana and Almaty;
from the Belarusian Side - the Ministry of Taxes and Tax Collection of the Republic of Belarus, inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for areas and city of Minsk;
"the central competent tax authorities":
from the Kazakhstan Side - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan;
from the Belarusian Side - the Ministry of Taxes and Tax Collection of the Republic of Belarus;
"authorized persons of competent tax authority":
from the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan - the chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, the vice-chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan supervising questions of international cooperation, chiefs (deputy chiefs) of tax authorities for areas and the cities of Astana and Almaty;
from the Ministry of Taxes and Tax Collection of the Republic of Belarus - the Minister of Taxes and Tax Collection, deputy ministers on taxes and fees, chiefs (deputy chiefs) of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus for areas and the city of Minsk;
"taxpayer" - the taxpayer of the Republic of Kazakhstan or the taxpayer, charges (duties) of the Republic of Belarus;
"the requesting Tax Service" - competent tax authority of the Republic of Kazakhstan or the Republic of Belarus which makes request about rendering assistance on tax questions (further - request about assistance);
"required Tax Service" - competent tax authority of the Republic of Kazakhstan or the Republic of Belarus which receives request about assistance.
The parties through competent tax authorities for the purpose of ensuring proper execution of the tax legislation render each other mutual assistance:
in prevention and (or) suppression of violations of the tax legislation;
in idea on demand of assistance or in initiative procedure for information on the income, property, other taxation objects of taxpayers and other information relating to observance of the tax legislation;
in provision of information on the national taxation systems and the current changes of the tax legislation;
in creation and functioning of the information systems ensuring functioning of tax authorities;
in the organization of work with taxpayers and tax authorities;
in the field of personnel training and passing of training of staff of tax authorities;
on other questions which require collateral actions.
Provisions of this agreement do not interfere with cooperation of competent tax authorities according to other agreements signed between the Parties.
The inquiry for assistance is sent in writing with appendix of documents, necessary for its consideration, to competent tax authority. In emergency situation the inquiry for assistance can be sent by means of electronic communication channels or fax connection with subsequent its written confirmation to perhaps short terms.
The request about assistance shall include:
the name of the requesting Tax Service;
name of required Tax Service;
purpose and reason of request;
the name (surname, own name, middle name (if that is available)), the address of the location (residence) and accounting (identification) taxpayer number concerning which 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 and charges.
The request is constituted in Russian and signed by the authorized person of competent tax authority.
The required Tax Service has the right to request the additional information on the received request about assistance.
Competent tax authorities render each other assistance according to the national legal system of the states and this agreement.
The requesting Tax Service can be notified at its request for time and the venue of the actions performed in pursuance of request about assistance, and her representatives to additional approval can be present at their carrying out.
The parties agreed to establish the following procedure for exchange of information (except for submission of information which is the state secret or according to the legislation cannot be provided by tax authority):
on demand concerning specific cases;
initiatively concerning the separate income types listed in Article 4-1 of this agreement and also concerning information which is obtained during customary administrative practice of competent tax authority of the state and can be of interest to competent tax authority of other state.
According to terms of this agreement the competent tax authority of one state shall not provide information or render assistance to competent tax authority of other state if these actions can cause damage to sovereignty, safety, the political system or contradict state policy of the state. Execution of request about assistance of one state to competent tax authority can be postponed by competent tax authority of other state if its execution cannot be performed in connection with the process of investigation or legal proceedings happening in other state.
If the request about assistance cannot be executed by required Tax Service, it within a month from the date of receipt of request in writing notifies on it the requesting Tax Service with indication of cause of failure in assistance.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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