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The agreement between the Government of the Kyrgyz Republic and the Government of the Russian Federation on the principles of collection of indirect taxes in mutual trade

of October 10, 2000

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

aiming at further deepening of economic integration, creation of equal opportunities for business entities and to establishment of conditions of fair competition,

recognizing (or in view of) the commonly accepted regulations and rules of international trade,

agreed as follows:

Article 1. General determinations

1. For the purposes of this agreement the following terms are used:

"indirect taxes" - the value added tax and excise (the excise tax or the excise duty);

"zero rate" - the rate of indirect taxes on goods (services) equal to zero percent that is equivalent to release from the taxation and compensation of the value added tax and excises on the material resources used in case of production and sales of goods (rendering services) and means for the taxpayer the right to offsetting of the paid taxes on account of the forthcoming payments or their compensation;

"country of destination" - the state on which customs area goods are imported for consumption;

"business entities" are taxpayers of the states of the Parties.

Article 2. Subject of the agreement

Subject of this agreement is establishment of the principle of collection of indirect taxes when implementing the foreign trade transactions between business entities of the states of the Parties.

Article 3. The principle of the taxation in case of commodity exportation

1. The goods which are exported from customs area of one Party are assessed with indirect taxes on zero rate according to the procedures established by each of the Parties.

2. This rule does not extend to natural gas and oil, including stable gas condensate.

Article 4. The principle of the taxation in case of commodity importation

The goods imported on customs area of the state of one Party are assessed with indirect taxes in the country of destination according to its national legal system.

Article 5. Procedure for application of indirect taxes when rendering services

1. The procedure for application of indirect taxes when rendering services is drawn up by the separate protocol. Before enforcement of this protocol of service are assessed with indirect taxes according to the legislation of the states of the Parties, except for the following services:

a) transportation services and to servicing of the goods which are exported from customs area of the state of one Party on customs area of the state of other Party including services in forwarding, loading, unloading and overload;

b) transportation services and to servicing of goods in transit provided that the points of departure or purposes of goods are located in the territory of the states of the Parties, including services in their forwarding, loading, unloading and overload;

c) services in transportation of passengers and baggage from customs area of the states of one Party on customs area of the state of other Party in the direct and opposite direction.

2. The services listed in subitems "a", "b" and "v" of Item 1 of this Article are assessed with the value added tax on zero rate in the state which taxpayers render such services, in case of the confirmation of the fact of their rendering, according to the procedure, established by the Parties.

Article 6. Control of movement of goods and payment of indirect taxes

1. For the purpose of control of movement of goods, accounting and exchange of information, the Party will use the Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States (the Commodity Nomenclature of Foreign Economic Activity of the CIS).

2. Indirect taxes on the goods imported on customs areas of the states of the Parties levy customs authorities of the country of destination or its tax authorities.

Article 7. Execution of the Agreement

1. This agreement does not interfere with the right of the Parties according to the commonly accepted principles and rules of international law to apply necessary measures to protection of interests of internal producers of goods and the national market.

2. Disagreements in connection with interpretation or application of this agreement of the Party will solve by negotiations.

3. The parties will hold if necessary consultations for assessment of the course of implementation of this agreement and feasibility of introduction in it of changes and amendments.

Article 8. Modification and amendments in the Agreement

The parties in case of mutual consent make to this agreement necessary additions and changes which are drawn up by the separate Protocols which are integral part of the Agreement.

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