Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC


of September 19, 2000 No. TK-2-1-10/7083

About collection of indirect taxes

For data and management in work we report that according to the notification which arrived from the Ministry of Foreign Affairs of the Republic of Kazakhstan, the Agreement between the Government of the Republic of Kazakhstan and the Government of Georgia on the principles of collection of indirect taxes during the exporting and commodity import (works, services) (further - the Agreement) signed in Almaty on November 11, 1997 became effective since July 5, 2000.

Provisions of this agreement establish the following:

The parties will not assess with indirect taxes the goods (works, services) exported from the territory of one Party on the territory of other Party;

The goods imported on the territory of one of the Parties (work, service) exported from the territory of other Party are assessed with indirect taxes in the country of the importer according to its legislation. Taxation is performed by customs authorities in case of commodity importation on customs area of the Parties;

In case of commodity import taxation (works, services) exported from the territory of other Party, the Parties apply the same rates of taxes, privileges and procedure of payments, as establish for similar goods (works, services) made (implemented) in their domestic market.

In case of receipt of this specifying chiefs of departments of payments need to inform Head department of the customs income of shopping Mall MGD RK.



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