The agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on cooperation and mutual aid concerning observance of the tax legislation
of July 28, 1995
The government of the Russian Federation and the Government of the Republic of Byelorussia which are hereinafter referred to as with the Parties proceeding from importance of international cooperation and mutual aid concerning the tax legislation and wishing to render for this purpose each other broader assistance, agreed as follows:
For the purposes of this agreement the applied terms mean:
"tax legislation" - set of the legal regulations establishing types of tax and procedure for their collection in the territory of this 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 is expressed in non-execution or improper execution by the taxpayer of obligations to the budget for which legal responsibility is established;
"competent tax authorities"
in relation to the Russian Federation - the State Tax Administration of the Russian Federation;
in relation to the Republic of Byelorussia - the Main state tax authorities under the Cabinet of Ministers of the Republic of Byelorussia;
"the requesting Tax Service" - competent tax authority of the Party which makes request about rendering assistance on tax questions ("the request about assistance" hereinafter is referred to as further);
"required Tax Service" - competent tax authority of the Party which receives request about assistance.
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 demand about assistance 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 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.
The inquiry is sent for assistance in writing with appendix necessary for its consideration of documents. 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 (name) and the address of the taxpayer 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.
The request shall be made in the Russian or Belarusian languages. At the request of the Parties the provided material can be translated into Russian or Belarusian.
The required Tax Service has the right to request the additional information on the received 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 a month 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 or practice of the required Party.
The required Party incurs all expenses connected with execution of request about assistance in its territory.
Competent tax authorities on own initiative or to request about assistance provide each other information relatively:
registration of the companies, their branches and representations, including data on their location, subordination, pattern of ownership and others;
opening of accounts in the national and commercial banks legal entities and physical persons, and also availability and movement of money on them;
all income types and the taxation objects of the legal entities and physical persons received in the territory of this Party, paid amounts of taxes or the other information connected with the taxation.
The required Tax Service represents on demand about assistance the regulations, verified copies of documents and other materials necessary for accomplishment of tax investigation.
Originals of documents and other materials can be requested in case verified copies for investigation are not enough. The transferred originals of documents and other materials shall be returned in agreed time frames.
Materials can be provided in the form of computerized information, with additional transfer of the accompanying information necessary for interpretation of these materials.
In case of need tax authorities of one Party certify the documents of legal entities and physical persons required for the taxation in other Party without additional approval of higher tax authorities.
Requests about assistance, documents, materials and other information are given according to the procedure, determined as agreed by the parties.
Assistance is performed within direct connections of the official officials determined by heads of competent tax authorities.
Information concerning specific taxpayers is confidential and provides with the protection mode according to requirements of required Tax Service.
The acquired information can be used by the Parties only for the purpose of, provided by this agreement, including for administrative or legal proceedings. For other purposes information can be used only with the consent of the required Party.
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