The agreement between the Government of the Russian Federation and the Government of the Republic of Armenia on the principles of collection of indirect taxes in mutual trade
of October 20, 2000
The government of the Russian Federation and the Government of the Republic of Armenia 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:
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" - rate of indirect taxes on goods (works, services), equal to zero percent that is equivalent to release from the taxation or compensation of indirect taxes, 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.
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.
The goods placed under customs regime of export, which are 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 procedure, established by the legislation of the state of the relevant Party.
The states of one Party imported on customs area goods 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.
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.
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. 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.
1. This agreement does not interfere with the right of the Parties according to the conventional principles and rules of international law to apply necessary measures to protection of interests of internal producers 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.
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.
Protocols become effective from the date of receipt of the last notification of the Parties on accomplishment of all interstate procedures, necessary for their entry into force.
2. This agreement is signed for a period of five years and automatically prolonged for the subsequent five-year terms if any of the Parties does not notify in writing through diplomatic channels at least in 6 months prior to the expiration of the next term on the intention to stop its action.
It is made in Moscow on October 20, 2000 in two authentic copies, everyone in the Russian and Armenian languages, and both texts are equally authoritative.
For the Government of the Russian Federation
For the Government of the Republic of Armenia
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.