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The agreement between the Government of the Russian Federation and the Government of the Republic of Tajikistan on cooperation and exchange of information in the field of fight against violations of the tax legislation

of January 14, 1998

The government of the Russian Federation and the Government of the Republic of Tajikistan which are referred to as further 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 tax offenses and offenses

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 tax offenses and offenses carried to 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.

Article 2 Competent authorities

1. For the purposes of this agreement competent authorities of the Parties are:

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

from the Tajik Side - the Tax Committee under the Government of the Republic of Tajikistan.

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

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 tax offenses and offenses made by legal and (or) physical persons;

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

submission 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 tax offenses and offenses;

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

implementation of 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 tax offenses and offenses.

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 tax offenses and offenses

1. Exchange of information about tax offenses and offenses 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 movement of means on these accounts if there are bases to believe that on them there are amounts hidden from the taxation (taking into account the legislation of the states of the Parties on banks and banking activity);

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

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.

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