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of November 11, 2014

About cooperation and mutual aid concerning observance of the tax legislation

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

proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation, including in efficiency of the solution of the tasks connected with the prevention, identification and suppression of violations 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" - 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 by the national legal system of the states of the Parties;

"Competent tax authorities":

- in relation to the Kyrgyz Republic - the State Tax Administration under the Government of the Kyrgyz Republic;

- in relation to Turkmenistan - the Main State Tax Service of Turkmenistan;

"the requesting competent tax authority" - competent tax authority of the state of the Party which performs request about rendering assistance in questions of observance of the tax legislation (further request about assistance);

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

Article 2. Scope of the 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 demand about assistance or in initiative procedure for information on observance of the tax legislation by taxpayers;

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 of the states of the Parties;

in the organization of work with taxpayers;

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 officially 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 during monthly term.

In case of doubts in the relation of authenticity or content of request, the required competent tax authority can request repeated confirmation in writing.

The request about assistance shall include:

the name of the requesting competent tax authority;

name of required competent tax authority;

purpose and reason of request;

details of the taxpayer concerning whom the request is made;

summary of essence of request and related legal circumstances.

Request about assistance and the answer to it are constituted in Russian. The required competent tax authority 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 legislation of the states of the Parties and provisions of this agreement within the competence.

In case of impossibility to solve query, the required competent tax authority within a month in writing notifies on it the requesting competent tax authority, having specified the reasons of non-execution of request about assistance.

Performed by request it can be refused if its execution can cause damage to sovereignty or safety of the state, or contradicts the national legal system and the international obligations.

The required competent tax authority incurs all expenses connected with execution of request by it about assistance in the territory of the state. In case of receipt of the requests requiring additional expenses, the question of their financing is considered by competent tax authorities according to the mutual arrangement.

Article 5. Contents of the provided information

Competent tax authorities on own initiative or on demand about assistance provide information relatively:

registration of the companies of the state of other Party, 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 of the states of the Parties, and also availability and movement of money on them;

all income types and the taxation objects of taxpayers of the state of one Party received in the territory of the state of other Party, paid amounts of the taxes and other questions connected with the taxation.

Article 6. Submission of documents and other materials

The required competent tax authority represents on demand about assistance the regulations, verified copies of documents and other materials necessary for accomplishment of requests about assistance.

Copies are certified by the authorized signature and seal of required competent tax authority.

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 presented in the form of computerized information with additional transfer of the accompanying information necessary for interpretation or use of these materials.

Article 7. Procedure for information transfer

Requests about assistance, documents, materials and other information are transferred according to the procedure, determined by approval of competent tax authorities.

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

Article 8. Help in taxation

Competent tax authorities of the Parties shall render assistance each other in taxation according to the agreement on the mechanism of the help of taxation signed between competent tax authorities of the Kyrgyz Republic and Turkmenistan.


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