The agreement between the Government of the Republic of Kazakhstan and the Government of the Azerbaijan Republic on cooperation and mutual aid concerning observance of the tax legislation

of June 10, 1997

The government of the Republic of Kazakhstan and the Government of the Azerbaijan Republic the hereinafter referred to as Parties, proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation, the solution of the tasks connected with the prevention, identification and suppression of tax offenses and crimes;

wishing to render for this purpose each other assistance agreed as follows:

Article 1 Subject of the agreement

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

The this provision Soglasheniye are not affected by obligations assumed by the Parties according to other international treaties.

Article 2 Competent authorities

For the purposes of this agreement competent authorities of the Parties are:

from the Kazakhstan Side - the Ministry of Finance of the Republic of Kazakhstan;

from the Azerbaijani Side - the Ministry of Finance of the Azerbaijan Republic and the Main State Tax Authorities of the Azerbaijan Republic.

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

Article 3 of Form of cooperation

Within this agreement of the Party use the following forms of cooperation: exchange of information about violations of the tax legislation by taxpayers; interaction in holding the actions directed to the prevention, identification and suppression of violations of the tax legislation;

exchange of information about the national taxation systems, about changes and amendments in the tax legislation and also methodical recommendations about the prevention, identification and suppression of violations of the tax legislation;

experience exchange and rendering mutual aid in creation and functioning of information systems of the Parties;

coordination of activities for the questions arising in the course of cooperation including creation of working groups, exchange of experts;

assistance in the field of preparation and retraining of personnel;

holding the scientific and practical conferences, seminars and other forms of cooperation requiring collateral actions.

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 and crimes

Competent authorities of the Parties communicate relatively: evasion from the taxation of taxpayers with indication of the methods used at the same time;

registration of the companies (branches, representations), including data on their location, subordination, pattern of ownership and other details;

opening by taxpayers of accounts in the national and commercial banks, and also availability and movement of means on these accounts, in cases of identification of tax offenses; all income types and the taxation objects, the amounts of the paid taxes or the other information connected with the taxation.

Information is provided by required competent authority of the Party based on request of competent authority of the requesting Party provided that provision of such information does not contradict the national legal system 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, then 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 and crimes concerning persons who committed such offenses and crimes 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.

Competent authorities of the Parties represent each other at the request of the copy of the relevant documents concerning the taxation. Copies are certified by the authorized signature and seal of required competent authority.

Article 6 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 investigation of crimes and productions on cases on administrative offenses in the field of the tax legislation, timely inform each other on changes in the tax legislation and on adoption of new regulations or modification of the existing regulations;

carry out experience exchange, methodical and scientific materials about creation, providing and Functioning of information systems concerning observance of the tax legislation, gratuitously provide each other, containing in their archives and databanks, information according to this agreement.

Article 7 Request Form and Content about assistance

The request about assistance in receipt of information is transferred in writing by means of teletype, facsimile, computer and other types of communication.

In cases being urgent, the oral request transferred by means of telephone communication which without delay proves to be true in writing can be accepted. The request about assistance shall reflect the following data:

the name of the requesting competent authority; name of required competent authority; details of the taxpayer concerning whom the request is made; request essence summary with references to the tax legislation with indication of the considered period and specific types of tax and other data necessary for its execution; On criminal cases, besides, are specified: the description of the actual circumstances of the committed crime; qualification of the committed crime; the extent of the caused damage.

Article 8 Execution of Request about assistance

The request is accepted to execution without delay. In case of request impossibility of performance the required competent authority in writing notifies on it the requesting competent authority within one month from the date of receipt of the corresponding request with indication of causes of failure.

The request is not accepted to execution if it can cause damage to sovereignty or safety of the state or contradicts the legislation of the state of required competent authority.

The required competent authority has the right to request the additional information necessary for execution of request about assistance.

The required competent authority incurs all expenses (including additional) connected with execution of request by it about assistance in the territory of the state. The request for receipt of information and the answer to it is constituted in the language approved by competent authorities of the Parties.

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