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The agreement between the Government of the Republic of Belarus and the Government of the Azerbaijan Republic on cooperation and mutual aid concerning observance of the tax legislation

of November 5, 2004

The government of the Republic of Belarus and the Government of the Azerbaijan Republic (further - the Parties), proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation,

wishing to render for this purpose each other broader assistance,

agreed as follows:

Article 1 Determination of Terms

For the purposes of this agreement the applied terms mean:

"tax legislation" - system of the regulatory legal acts establishing types of tax, charges (duties) and procedure for their collection in the territory of the state of the Party and governing the relations connected with origin, change and the termination of the tax liabilities;

"violation of the tax legislation" - illegal action or failure to act which are expressed in non-execution or improper execution by the taxpayer (the taxpayer, charges (duties) of regulations of the tax legislation for which legal responsibility is established;

"competent tax authorities":

in relation to the Republic of Belarus - the Ministry of Taxes and Tax Collection of the Republic of Belarus;

in relation to the Azerbaijan Republic - the Ministry of taxes of the Azerbaijan Republic;

"the requesting Tax Service" - competent tax authority of the Party which makes request about rendering assistance on tax questions (further - request about assistance);

"required Tax Service" - competent tax authority of the Party which receives request about assistance.

Article 2 Scope of This Agreement

The parties through competent tax authorities for the purpose of ensuring proper execution of the tax legislation render each other mutual assistance:

in prevention and suppression of violations of the tax legislation;

in provision on request or in initiative procedure for information on observance of the tax legislation by legal entities and physical persons;

in provision of information on the national taxation systems and the current changes of the tax legislation;

in creation and functioning of the computer systems ensuring functioning of tax authorities;

in the organization of work with taxpayers (taxpayers, charges (duties) and tax authorities, including development of methodical recommendations about ensuring control of observance of the tax legislation;

in the field of personnel training and exchange of specialists;

on other questions which require collateral actions.

Provisions of this agreement do not interfere with cooperation of competent tax authorities according to other agreements signed between the Parties.

Article 3 Request Form and Content about assistance

The inquiry is sent for assistance in writing with appendix of documents, necessary for its consideration. In emergency situation the request about assistance can be made in oral form with subsequent its written confirmation in perhaps short terms.

The request about assistance shall include:

the name of the requesting Tax Service;

name of required Tax Service;

purpose and reason of request;

the name (surname, name, middle name), the address (the location or the residence) and/or identification taxpayer number (the taxpayer, charges (duties) concerning which the request is made;

summary of essence of request and the related legal circumstances with indication of the considered period and specific types of tax (charges, duties).

The request about assistance shall be stated in Russian or English.

The required Tax Service has the right to request the additional information on the received request about assistance.

Article 4 Procedure for Execution of Request about assistance

Competent tax authorities render each other assistance according to the national legal system and within the competence.

The requesting Tax Service can be notified at its request for time and the venue of the actions performed in pursuance of request about assistance, and her representatives to additional approval can be present at their carrying out.

If the request about assistance cannot be executed by required Tax Service, it within thirty days from the date of receipt of request in writing notifies on it the requesting Tax Service with indication of cause of failure in assistance.

Performed by request about assistance it can be refused if its execution contradicts the national legal system and administrative practice of the required Party.

The required Party incurs all expenses connected with execution of request about assistance in the territory of its state.

Reply to the request about assistance, and also materials on demand are represented in Russian or English.

Article 5 Contents of the Provided Information

Competent tax authorities on own initiative or to request about assistance provide each other information relatively:

registration of legal entities, their branches and representations, including data on their location, subordination, pattern of ownership and others;

registration of individual entrepreneurs, including data on their location;

opening of accounts in the national and commercial banks legal entities and physical persons, and also availability and movement on them of money if provision of these data does not contradict the national legal system of the Parties;

all types of the taxation objects of the legal entities and physical persons received in the territory of the state of this Party, paid amounts of taxes of charges (duties) or the other information connected with the taxation.

Article 6 Submission of Documents and Other Materials

The required Tax Service represents on demand about assistance the regulatory legal acts, verified copies of documents and other materials necessary for accomplishment of request about assistance.

Originals of documents and other materials can be requested in case verified copies are not enough. The transferred originals of documents and other materials shall be returned in agreed time frames.

Materials can be provided by means of fax connection or in the form of the computerized information with additional transfer of the accompanying information necessary for interpretation of these materials, with subsequent their official confirmation.

In case of need tax authorities of one Party certify the documents of legal entities and physical persons required for the taxation in the territory of the state of other Party.

Article 7 Procedure for Information Transfer

The procedure for information transfer is determined by approval of competent tax authorities.

Assistance is performed within direct connections of the officials determined by heads of competent tax authorities.

Article 8 Maintaining confidentiality

Information concerning specific taxpayers is confidential and is provided with the protection mode according to the national legal system of the Party and requirements of required Tax Service.


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