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
(as of September 25, 2007)
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.
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