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

of October 8, 1996

The government of the Russian Federation and the Government of the Republic of Moldova which are hereinafter referred to as with the Parties

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

proceeding from mutual interest in effective solution of the tasks connected with identification, the prevention and control of offenses and offenses in the field of the financial and tax legislation

attaching importance to use for this purpose of all legal and other 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 control of offenses and the offenses in the field of the financial and tax legislation 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 Moldavian Side - Department of financial control and audit under the Ministry of Finance of the Republic of Moldova.

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. Forms of cooperation

The parties within this agreement use the following forms of cooperation:

exchange of information about crimes and offenses in the field of the financial and tax legislation;

interaction concerning holding the actions directed to identification, the prevention and control of offenses and offenses in the field of the financial and tax legislation;

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 crimes and offenses in the field of the financial and tax legislation;

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

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 crimes and offenses in the field of the financial and 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 crimes and offenses in the field of the financial and tax legislation

1. Exchange of information about crimes and offenses in the field of the financial and tax legislation provides provisions of 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;

about the income, the extent of taxable basis and the amounts of the taxes levied from the legal and (or) physical persons who violated the financial and tax law and also about the measures performed for the purpose of identification, the prevention and control of offenses and offenses in the field of the financial and tax legislation.

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 control of offenses and offenses in the field of the financial and tax legislation concerning persons who committed such crimes and offenses 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.

Article 6. Submission of copies of documents

Competent authorities of the Parties represent each other at the request of the copy of the documents concerning the taxation of legal entities and physical persons (accounts, invoices, delivery notes, agreements, contracts, certificates, references and others), and also documents on the questions concerning crimes and offenses in the field of the financial and tax legislation.

Copies are certified by the authorized signature of the subject of managing and its seal and if it is impossible, then the signature of the contractor of request and seal of the body which solved query.

Article 7. Exchange of materials of legal nature

Competent authorities of the Parties perform on regular basis 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 financial and tax legislation, timely inform each other on changes of the financial and tax legislation, on the adopted new regulations, and also the changes made to the operating regulatory legal acts.

Article 8. Cooperation concerning information support

Competent authorities of the Parties perform experience exchange, techniques, means of the software and scientific materials concerning creation and functioning of information systems under the organization of fight against crimes and offenses in the field of the financial and tax legislation.

Article 9.

Cooperation and experience exchange in the field of training

Competent authorities of the Parties cooperate in training and retraining of personnel based on the educational institutions, carrying out joint scientific research, scientific and practical conferences and seminars on topical issues of fight against crimes and offenses in the field of the financial and tax legislation.

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