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

of April 25, 1995

The government of the Russian Federation and the Government of the Republic of Uzbekistan 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 suppression of tax offenses and offenses

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 suppression of the tax offenses and offenses carried to maintaining competent authorities of the Parties.

2. This agreement does not mention the existing international agreements about 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 - Department of tax police of the Russian Federation;

from the Uzbek Side - the State Tax Committee of the Republic of Uzbekistan.

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

Article 3. Forms of cooperation

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

exchange of information about the tax offenses and offenses made by legal entities and 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 physical persons and legal entities;

exchange of information about the national taxation systems, about changes and amendments of the tax legislation, and also methodical recommendations about 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, experts and personnel training;

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 entities and 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 entities and 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;

about the income, the extent of free base and the amounts of collectable taxes on the legal entities and physical persons which violated the tax legislation and also about measures for identification, the prevention and suppression of tax offenses and offenses.

2. Information, stipulated in Item 1 this Article, is provided to competent authorities 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 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 tax offenses and offenses concerning persons who committed such crimes and offenses or suspects of their making, including 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 tax offenses and offenses. Copies are certified by the authorized signature and seal of required competent authority.

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 tax legislation, inform each other on changes in the tax legislation no later than one month after adoption of new regulations or modification of the existing regulations.

Article 8. Cooperation concerning information support

Competent authorities of the Parties perform experience exchange, techniques and scientific materials concerning creation and functioning of information systems under the organization of fight against tax offenses and offenses, gratuitously provide each other according to this agreement information containing in their archives and databanks.

Article 9. Experience exchange and cooperation 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 on topical issues of fight against tax offenses and offenses, and also exchange experts.

Specific forms of realization of cooperation within this Article and, in particular, its financing will be determined by the relevant agreements signed between competent authorities of the Parties.

Article 10. Request form and content

1. The request for receipt of information shall be transferred in writing or by means of use of teletype, fax or computer communication.

In the cases which are not requiring delay can be the oral request transferred by means of telephone communication, however is accepted it shall be without delay confirmed in writing.

When using teletype, fax or computer communication, and also in case of doubts in the relation of authenticity or content of oral request the required competent authority can request confirmation in writing.

2. The request for receipt of information shall contain:

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