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

of October 9, 2000

(In edition of the Protocol of 15.09.2004)

The government of the Republic of Kazakhstan 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,

in view of the universally recognized norms and rules of international trade,

agreed as follows:

Article 1 General determinations

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

"indirect taxes" - the value added tax and excise;

"zero rate" - means release from excises and the rate of the value added tax equal to zero percent, in case of commodity exportation (services). Application of zero rate grants the right to the taxpayer on offsetting (compensation) of the value added tax on material resources, and also on offsetting of the paid taxes on account of the forthcoming payments or their compensation:

"country of destination" - the state on which customs area commodity importation (services) is performed;

"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

The goods placed under customs regime of export, exported from customs area of the state of one Party and imported on customs area of the state of other Party are assessed with indirect taxes on zero rate according to the national legal system of the Parties.

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

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

The 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 such 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 state 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 confirmation of the fact of their rendering according to the procedures 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 of 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. Collection and control on payment of indirect taxes when importing (export) of goods from customs area of the state of one Party on customs area of the state of other Party perform customs and tax authorities of the State Parties of this agreement.

Article 7 Execution of the Agreement

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

2. 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.

The article 8 Modification and amendments in the Agreement

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

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