The agreement between the Government of the Republic of Belarus, the Government of the Russian Federation and the Cabinet of Ministers of Ukraine on cooperation and exchange of information in the field of fight against violations of the tax legislation

of October 19, 1999

The government of the Republic of Belarus, the Government of the Russian Federation and the Cabinet of Ministers of Ukraine which are hereinafter referred to as with the Parties

being guided by the legislation and the international obligations of the states,

proceeding from mutual interest in effective solution of the tasks connected with identification, the prevention and suppression of violations of the tax legislation

attaching importance to use for this purpose of all legal opportunities,

agreed as follows:

Article 1 Subject of the agreement

1. Subject of this agreement is the cooperation of competent authorities of the Parties for the purpose of the organization of effective fight for identification, the prevention and suppression of the violations of the tax legislation referred to the sphere of maintaining competent authorities of the Parties.

2. This agreement does not affect the rights and obligations of the Parties following from international treaties on rendering legal assistance on civil and criminal cases which participants are the states of the Parties.

Article 2 Terms

For the purposes of this agreement:

1. "Competent authority" means:

for the Belarusian Side - the State committee of financial investigations of the Republic of Belarus;

for the Russian Side - the Federal Tax Police Service of the Russian Federation;

for the Ukrainian Side - State Tax Administration of Ukraine.

In case of change of the official name of competent authorities of the Party without delay will notify on this each other.

2. "Violation of the tax legislation" means any crime or offense, fight against which is assigned to competent authorities of the Parties.

Article 3 of Form of cooperation

Competent authorities of the Parties within this agreement use the following forms of cooperation:

exchange of information about the violations of the tax legislation made by legal and (or) physical persons provided that provision of such information does not contradict the current legislation and interests of the state of the required Party;

interaction concerning holding the actions directed to identification, the prevention and suppression of violations of the tax legislation;

provision at the request of appropriately verified copies of the documents connected with the taxation of legal entities and physical persons;

exchange of information about the national taxation systems, about changes and amendments of the tax legislation, and also methodical recommendations about the organization of fight against violations of the tax legislation;

experience exchange on creation and functioning of the information systems used in fight against violations of the tax legislation;

coordination of activities and rendering necessary assistance on the questions arising in the course of cooperation including creation of working groups, exchange of representatives and personnel training, and also holding scientific and practical conferences and seminars on problems of fight against violations of the tax legislation.

On the questions connected with accomplishment of this agreement, competent authorities of the Parties communicate with each other directly.

Article 4 Exchange of information about violations of the tax legislation

1. Exchange of information about violations of the tax legislation provides data:

about concealment of the income by legal and (or) physical persons from the taxation with indication of the methods applied at the same time by violators of the tax legislation;

about opening of accounts in the national and commercial banks legal and (or) physical persons, and also about movement of means on these accounts if there are bases to believe that on them there are amounts hidden from the taxation (if it does not contradict the current legislation of the states of the Parties about banks and banking activity);

about the income, the extent of taxable basis and the amounts of collectable taxes on legal and (or) physical persons, and also about the measures performed for the purpose of identification, the prevention and suppression of violations of the tax legislation;

about availability of property of legal and (or) physical persons in the territory of the state of other Party.

2. Information, stipulated in Item 1 this Article, is provided by competent authority of one Party based on request of competent authority of other Party provided that provision of information does not contradict the legislation and interests of the state of the required Party.

If the competent authority of one of the Parties considers that information which it has is of interest to competent authority of other Party, it can provide this information on own initiative.

Article 5 Holding Actions

Interaction of competent authorities of the Parties when holding actions for identification, the prevention and suppression of violations of the tax legislation concerning persons who made such violations or suspects of their making includes collaborative planning, use of forces and means, exchange of information about the course and results of holding these actions. Ways of realization of specific actions will be approved by competent authorities of the Parties.

Article 6 Provision of Copies of Documents

Competent authorities of the Parties provide each other at the request of the copy of the documents concerning the taxation of legal and (or) physical persons (accounts, invoices, delivery notes, agreements, contracts, certificates, references and others), and also documents on the questions concerning violations in the field of the tax legislation if provision of copies of these documents does not contradict the legislation and interests of the state of the required Party.

Copies of documents are certified by the authorized signature of business entity and his seal and if it is impossible, the contractor of request and seal of the body which solved query.

Article 7 Exchange of Information of Normative and Legal Nature

Competent authorities of the Parties perform exchange of information about the national taxation systems, the legal basis of conducting investigations of crimes and productions on cases on administrative offenses in the field of the tax legislation, timely inform each other on changes of the tax legislation, on the adopted new regulatory legal acts, and also on changes and additions made to the operating regulatory legal acts.

The article 8 Cooperation concerning information support

Competent authorities of the Parties perform experience exchange, techniques and scientific materials concerning creation and functioning of the information systems used in fight against violations of the tax legislation.

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