The agreement between the Government of the Russian Federation and the Government of the Republic of Kazakhstan on cooperation and exchange of information in the field of fight against violations of the tax legislation

of July 6, 1998

The government of the Russian Federation and the Government of the Republic of Kazakhstan which are referred to as further with the Parties

being guided by national legal systems 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 violations of the tax legislation, ensuring economic safety of the states

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 against violations of the tax legislation.

2. This agreement does not affect the rights and obligations of the Parties following from international treaties on rendering legal assistance on civil and criminal cases which participants are the Russian Federation and the Republic of Kazakhstan.

Article 2 Terms

For the purposes of this agreement the following terms mean:

a) "competent authority":

for the Russian Side - the Federal Tax Police Service of the Russian Federation;

for the Kazakhstan Side - Committee of tax police of the Ministry of Finance of the Republic of Kazakhstan.

In case of change of the official name of competent authorities of the Party without delay notify on this each other;

b) "violations of the tax legislation" - crimes and (or) offenses in the field of the tax legislation, fight against which is assigned to competent authorities of the Parties.

Article 3 of Form of cooperation

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

exchange of information about violations of the tax legislation by legal entities and physical persons;

interaction concerning holding the actions directed to the prevention, identification and suppression of violations of the tax legislation;

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

exchange of information about the national taxation systems, about changes and amendments of the tax legislation, and also methodical recommendations about the organization of fight against violations of the tax legislation;

experience exchange on creation and ensuring functioning of the information systems used in fight against violations of the tax legislation;

implementation of coordination of activities for the questions arising in the course of cooperation including creation of working groups, exchange of representatives and personnel training;

holding scientific and practical conferences and seminars on problems of fight against violations of the tax legislation.

Competent authorities of the Parties perform cooperation within this agreement, being guided by the national legal system and the international obligations of the states.

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 violations of the tax legislation

1. Exchange of information about violations of the tax legislation is performed on questions:

concealments of the income by legal entities and physical persons from the taxation with indication of the methods applied by violators of the tax legislation;

opening of accounts in the national and commercial banks legal entities and physical persons, and also movements of means on these accounts if there are bases to believe that on them there are amounts hidden from the taxation;

determinations of the extent of taxable basis and the amounts of collectable taxes on the legal entities and physical persons which violated the tax legislation and also on other questions connected with the prevention, identification and suppression of violations of the tax legislation.

2. Information provided in Item 1 of this Article is provided by competent authority 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 violations of the tax legislation concerning persons who made such violations 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 Submission of Copies 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 (accounts, invoices, delivery notes, agreements, contracts, certificates, references and others), and also documents on the questions concerning violations of the tax legislation.

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

Article 7 Exchange of Materials of Legal Nature

Competent authorities of the Parties perform exchange of information about the national taxation systems, the legal basis of conducting investigations of crimes and productions on cases on administrative offenses in the field of the tax legislation, inform each other on changes of the tax legislation no later than one month after acceptance of new regulatory legal acts or modification of the operating regulatory legal acts.

The article 8 Cooperation concerning information support

Competent authorities of the Parties perform experience exchange, techniques and scientific materials concerning creation and functioning of information systems under the organization of fight against violations of the tax legislation.

The article 9 Experience exchange and assistance in training

Competent authorities of the Parties cooperate in training and retraining of personnel based on the educational institutions, carrying out joint scientific research, scientific and practical conferences and seminars on topical issues of fight against violations of the tax legislation, and also exchange experts.

Specific forms of realization of this cooperation and, in particular, its financing are determined by the relevant agreements signed between competent authorities of the Parties.

Article 10 Request Form and Content

1. The request for receipt of information shall be transferred in writing or by means of use of technical means of transfer of the text.

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