The agreement between the Government of the Republic of Uzbekistan and the Government of the Azerbaijan Republic on cooperation, mutual assistance and exchange of information in the field of fight against offenses of the tax legislation

of June 18, 1997

The government of the Republic of Uzbekistan and the Government of the Azerbaijan Republic which are hereinafter referred to as with the Parties, being guided by the existing national legal system and the international obligations of the states, proceeding from mutual interest in effective solution of the tasks connected with the prevention, identification and suppression of tax offenses, attaching importance to use for this purpose of all legal and other opportunities,

agreed as follows:

Article 1. Subject of the agreement

1. Subject of this agreement is the cooperation of competent authorities of the Parties for the purpose of the organization of effective fight for the prevention, identification and suppression of the tax offenses carried to maintaining competent authorities of the Parties.

2. Provisions of this agreement do not affect the right and obligations following from other international treaties which participants are the Parties.

Article 2. Competent authorities

1. For the purposes of this agreement competent authorities of the Parties are: from the Uzbekistan Side - the State Tax Committee

Republic of Uzbekistan; from the Azerbaijani Side - the Ministry of Finance and the Main state tax authorities of the Azerbaijan Republic.

2. In case of change of the official name of competent authorities of the Party without delay will notify on this each other in writing through diplomatic channels.

Article 3. Forms of cooperation

The parties within this agreement use the following forms of cooperation:

- exchange of information about the national taxation systems, about changes and amendments in tax legislations, and also methodical recommendations about the organization of fight against tax offenses, about creation and functioning of the information systems used in fight against tax offenses;

- interaction concerning holding the actions directed to the prevention, identification and suppression of tax offenses;

- submission of appropriately verified copies of the documents connected with the taxation of legal entities and physical persons of the Parties;

- implementation of coordination of activities and rendering necessary assistance on the questions arising in the course of cooperation, advanced training of personnel, holding scientific and practical conferences and seminars on problems of fight against tax offenses.

On the questions connected with accomplishment of this agreement, competent authorities of the Parties interact with each other directly.

Article 4. Exchange of information about tax offenses

1. Exchange of information about tax offenses provides data:

- about the income, the extent of taxable basis and the amounts of collectable taxes on legal and (or) physical persons of the Parties which violated the tax legislation and also about the measures performed for the purpose of the prevention, identification and suppression of tax offenses;

- about opening of accounts in the national and commercial banks legal and (or) physical persons of the Parties, and also movements of means on these accounts, in cases of establishment of tax offenses.

2. Requirements, stipulated in Item 1 this Article, are provided to competent authorities of one Party based on request of competent authority of other Party provided that provision of information does not contradict the national legal system 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.

Article 5. Holding actions

Interaction of competent authorities of the Parties when holding actions for the prevention, identification and suppression of tax offenses concerning persons who made such 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.

Article 6. Provision of documents

Competent authorities of the Parties represent each other at the request of the copy of the documents concerning the taxation of legal entities and physical persons of the Parties (accounts, invoices, delivery notes, agreements, contracts, certificates, references and others), and also documents on the questions concerning tax offenses.

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

Originals of documents and other materials can be provided for agreed time frame in case verified copies for investigation are not enough.

Article 7. Exchange of materials of legal and information nature

Competent authorities of the Parties perform on regular basis exchange of information about the national taxation systems, the legal basis of production on cases on offenses in the field of the tax legislation, and also changes and additions made to the existing regulations; carry out experience exchange, techniques, means of the software and scientific materials concerning creation and functioning of information systems on the organization of fight against tax offenses.

Article 8. Request form and content

1. The request for receipt of information shall be transferred in writing. In urgent cases the request can be transferred in oral form with immediate confirmation in writing. In case of doubts in the relation of authenticity or content of request, the required competent authority can request repeated confirmation in writing.

2. The request for receipt of information shall contain:

- the name of the requesting competent authority;

- name of required competent authority;

- statement of being of request and its reasons, and also other data necessary for its execution.

Article 9. Execution of request

1. The query is solved no later than one month from the date of its obtaining. In case of need by agreement between competent authorities completion date of request can be prolonged.

The required competent authority in case of need can request the additional information.

2. Performed by request refuses if it can cause damage to sovereignty or safety of the state or contradicts the national legal system of the state of required competent authority.

3. In case of request impossibility of performance the required competent authority in writing notifies on it the requesting competent authority.

Article 10. Interaction in case of execution of request

Competent authorities of the Parties render each other assistance according to this agreement, the national legal system and within the competence.

Representatives of competent authorities of the Parties if necessary hold meetings for discussion of the questions connected with accomplishment of this agreement.

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