Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of September 28, 2015 №128

About the Advisory committee on tax policy and administration

Based on Item 7, of thesubitem 2 of Item 43 and Item 44 of the Regulations on the Eurasian economic commission (appendix № 1 to the Agreement on the Eurasian Economic Union of May 29, 2014) the Board of the Eurasian economic commission decided:

1. Approve the enclosed Regulations on the Advisory committee on tax policy and administration.

2. Recognize invalid:

item 2 of the Decision of Board of the Eurasian economic commission of March 15, 2012 №13 "About the Advisory committee on tax policy and administration";

The decision of Board of the Eurasian economic commission of April 16, 2013 № 85 "About modification of structure of Advisory committee on tax policy and administration";

The decision of Board of the Eurasian economic commission of February 5, 2014 №13 "About modification of structure of Advisory committee on tax policy and administration".

3. This Decision shall enter into force upon the expiry of 30 calendar days from the date of its official publication.

Approved by the Decision of Board of the Eurasian economic commission of September 28, 2015 №128

Regulations on the Advisory committee on tax policy and administration

I. General provisions

1. The advisory committee on tax policy and administration (further - Committee) is created under Board of the Eurasian economic commission (further respectively - Board, the Commission) according to Items 7 and 44of the Regulations on the Eurasian economic commission (appendix №1 to the Agreement on the Eurasian Economic Union of May 29, 2014).

The committee is consultative body of the Commission on questions of tax policy, enhancement of the mechanism

collection of taxes in mutual trade according to the Section XVII of the Agreement on the Eurasian Economic Union of May 29, 2014, development and the course of program implementation and projects of state members of the Eurasian Economic Union (further respectively state members, the Union) in the sphere of tax policy and administration.

2. The committee in the activities is guided by the Agreement on the Eurasian Economic Union of May 29, 2014, other international treaties and acts constituting the right of the Union, the Regulations of work of the Eurasian economic commission approved by the Decision of the Supreme Eurasian economic council of December 23, 2014 № 98, and also this Provision.

II. Main objectives and functions of Committee

3. The main objectives of Committee are: 

a) preparation of recommendations for the Commission concerning harmonization of the tax legislation of state members in the approved directions and on permission of problem situations;

b) development of offers for the Commission on the following questions:

forming of single approaches in carrying out tax policy by state members in the approved directions;

enhancement of the legislation of state members in the field of indirect taxation in mutual trade in the territories of state members, turnover of excise goods (including alcoholic products) in the territories of state members, direct taxation;

enhancement of tax administration

state members, including tax control behind transfer pricing;

enhancement of information exchange of tax authorities of state members necessary for control of collection of indirect taxes in mutual trade, and behind the taxation of income (property) gained (one state member acquired by legal entities and physical persons in the territory of other state member);

c) discussion of practice of application of the international treaties and acts constituting the right of the Union in the field of the taxation.

4. For realization of the tasks assigned to it the Committee performs the following functions: 

a) prepares for the Commission of the offer on the following questions in the field of tax policy and administration:

development of single approaches to the principles of collection of indirect taxes in mutual trade of state members;

rendering mutual assistance in prevention and suppression of violations of the tax legislation by subjects of managing of state members when implementing mutual trade and other external economic transactions made between subjects of managing of state members;

enhancement of information exchange between tax authorities of state members;

b) considers offers of the Commission on questions of enhancement of the acts entering the right of the Union in the field of the taxation.

III. Structure of Committee

5. The structure of Committee is created of heads (deputy managers) and authorized representatives of executive bodies of state members.

For forming of structure of Committee the Board requests from state members of the offer on candidates for authorized representatives of executive bodies of state members.

State members timely inform Board on need of replacement of authorized representatives of executive bodies of state members for Committee, and also represent offers on modification of its structure.

The structure of Committee affirms the order of Board.

6. Presides over committee meetings and the member of Board within whose competence questions in the field of tax policy and administration are (further - the chairman of Committee) performs the common directorship of work of Committee.

7. Chairman of Committee:

a) directs activities of Committee and will organize work on accomplishment of the tasks assigned to Committee;

b) approves and approves the agenda of committee meeting, determines date, time and the place of its carrying out;

c) conducts committee meetings;

d) approves protocols of committee meetings;

e) informs Board and Council of the Commission on the recommendations developed by Committee;

e) approves regulations on expert groups and their structures;

g) represents Committee at meetings of Board and Council of the Commission and in relations with other bodies and the organizations;

h) appoints the vice-chairman of Committee.

8. The head of department of the Commission whose competence questions on activities of Committee enter is appointed the vice-chairman of Committee. 

9. The vice-chairman of Committee performs functions of the chairman of Committee, stipulated in Item the 7th this provision, in case of absence of the chairman of Committee or on its order.

10. The responsible secretary of Committee is appointed the chairman of Committee from among officials or the staff of the Commission whose competence questions on activities of Committee enter.

11. Responsible secretary of Committee:

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 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

Get help

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.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.