Agreement between the Government of the Russian Federation and Government of Georgia on cooperation and exchange of information on area of fight against violations of the tax legislation
of December 9, 1997
The government of the Russian Federation and the Government of Georgia which are referred to as further with the Parties
being guided by the legislation and the international obligations of the states,
proceeding from mutual interest in effective solution of the tasks connected with identification, the prevention and suppression of tax offenses and offenses
attaching importance to use for this purpose of all legal opportunities,
agreed as follows:
1. Subject of this agreement are cooperation of competent authorities of the Parties for the purpose of the organization of effective fight for identification, the prevention and suppression of the tax offenses and offenses carried to maintaining competent authorities of the Parties.
2. This agreement does not affect the rights and obligations of the Parties following from international treaties on rendering legal assistance on civil and criminal cases.
1. For the purposes of this agreement competent authorities of the Parties are:
from the Russian Side - the Federal Tax Police Service of the Russian Federation;
from the Georgian Side - Tax authorities of Georgia.
2. In case of change of the official name of competent authorities of the Party without delay notify on this each other.
Competent authorities of the Parties within this agreement use the following forms of cooperation:
exchange of information about the tax offenses and offenses made by legal and (or) physical persons;
interaction concerning holding the actions directed to identification, the prevention and suppression of tax offenses and offenses;
submission of appropriately verified copies of the documents connected with the taxation of legal entities and physical persons;
exchange of information about the national taxation systems, about changes and amendments of the tax legislation, and also methodical recommendations about the organization of fight against tax offenses and offenses;
experience exchange on creation and functioning of the information systems used in fight against tax offenses and offenses;
implementation of coordination of activities and rendering necessary assistance on the questions arising in the course of cooperation including creation of working groups, exchange of representatives and personnel training, and also holding scientific and practical conferences and seminars on problems of fight against tax offenses and offenses.
On the questions connected with accomplishment of this agreement, competent authorities of the Parties communicate with each other directly.
Exchange of information about tax offenses and offenses
1. Exchange of information about tax offenses and offenses provides data:
about concealment of the income by legal and (or) physical persons from the taxation with indication of the methods of concealment applied at the same time by violators of the tax legislation;
about opening of accounts in the national and commercial banks legal and (or) physical persons, and also movement of means on these accounts if there are bases to believe that on them there are amounts hidden from the taxation (taking into account the legislation of the states of the Parties on banks and banking activity);
about the income, the extent of taxable basis and the amounts of collectable taxes on legal and (or) physical persons, and also about the measures performed for the purpose of identification, the prevention and suppression of tax offenses and offenses;
about availability of property of legal and (or) physical persons in the territory of the state of other Party.
2. Information, stipulated in Item 1 this Article, is provided by competent authority of one party based on request of competent authority of other Party provided that provision of information does not contradict the legislation and interests of the state of the required Party.
If the competent authority of one of the Parties considers that information which it has is of interest to competent authority of other Party, it can provide this information on own initiative.
Interaction of competent authorities of the Parties when holding actions for identification, the prevention and suppression of tax offenses and offenses concerning persons who committed such crimes and offenses or suspects of their making includes collaborative planning, use of forces and means, exchange of information about the course and results of holding these actions, including within criminal procedure activities.
Competent authorities of the Parties provide each other at the request of the copy of the documents concerning the taxation of legal entities and physical persons (accounts, invoices, delivery notes, agreements, contracts, certificates, references and others), and also documents on the questions concerning tax offenses and offenses if provision of copies of these documents does not contradict the legislation and interests of the state of the required Party.
Copies are certified by the authorized signature of business entity and his seal if it is impossible, - the contractor of request and seal of the body which solved query.
Competent authorities of the Parties perform exchange of information about the national taxation systems, the legal basis of conducting investigations of crimes and productions on cases on administrative offenses in the field of the tax legislation, timely inform each other on changes of the tax legislation, and the adopted new regulatory legal acts, and also the changes and additions made to the operating regulatory legal acts.
Competent authorities of the Parties perform experience exchange, techniques, means of the software and scientific materials concerning creation and functioning of information systems under the organization of fight against tax offenses and offenses.
Cooperation and experience exchange in the field of training
Competent authorities of the Parties cooperate in training and retraining of personnel based on the educational institutions, carrying out joint scientific research, scientific and practical conferences and seminars on topical issues of fight against tax offenses and offenses.
Specific forms of realization of cooperation within this Article, and in particular its financing, are determined by the free standing agreements signed between competent authorities of the Parties.
1. The request for receipt of information can be transferred by means of use of mail service, and also technical means of transfer of the text.
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