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of July 20, 1992

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

proceeding from need of carrying out coordinated actions concerning taxes and payments and observing the Agreement between the governments of the State Parties of the Commonwealth on the agreed principles of tax policy signed in the city of Moscow on March 13, 1992

agreed as follows:

Article 1.

The parties when carrying out the tax policy are guided by the following agreed principles:

not allow double taxation of the same objects (for this purpose the Parties will sign the special agreement about avoidance of double taxation);

determine system of income distribution concerning rail, water, air, pipeline transport, to power supply systems and communication, shared, and on this basis to pursue coordinated policy;

bring transit tax or other similar taxes and the state charges when using the territory, air and water space of one state by another for cargo transfer, based on special bilateral agreements about the sizes and procedure for collection of the specified taxes and fees from owners of road, air, water, pipeline transport.

Considering that economic interests of the Parties can be infringed by funds redistribution between the states by deliveries of products, rates of taxes, and also taxable basis of the value added tax and the income tax, it will be approved between the Parties.

Article 2.

To the conclusion of the bilateral agreement about avoidance of double taxation the legal entities, their representations and physical persons of the Parties performing the activities in the territory of one of participants of this agreement are guided by the tax legislation of this state list both all taxes and obligatory payments in the income of its budget system.

Article 3.

Before entry into force of new Agreements of the Parties with the third countries on avoidance of double taxation of the income and property of the Party will provide, in the part concerning them implementation of the rights and accomplishment of obligations according to such international agreements, with the former USSR concluded with the third countries.

Article 4.

This agreement is subject to ratification and becomes effective in day of exchange of instruments of ratification.

It is made in Moscow on July 20, 1992 in duplicate, everyone in the Russian and Belarusian languages, and both texts are equally authoritative.


For the Government

Russian Federation

/ signature /

For the Government

Republic of Belarus

 / signature /


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