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The agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Moldova on the principles of collection of indirect taxes during the exporting and commodity import (works, services)

of June 12, 1997

The government of the Republic of Kazakhstan and the Government of the Republic of Moldova which are hereinafter referred to as the Party, aiming at further deepening of integration of economy, establishment of equal opportunities for business entities and to creation of conditions for fair competition, being guided by the commonly accepted regulations and rules of international trade,

agreed as follows:

Article 1 General determinations

For the purpose of this agreement:

a) the term "indirect taxes" means the value added tax and excise (the excise tax or collection);

b) the term "zero rate" means taxation on value added at the rate of 0% that is provided by the procedure established by the legislation on taxes of the Parties;

c) the term "principle of destination" means application of zero rate in case of commodity export (works, services) from customs area of one Party and taxation when importing on the effective rate established by the domestic legislation of other Party;

d) the term "competent authorities" means from the Moldavian Side the Ministry of Finance of the Republic of Moldova, from the Kazakhstan Side the Ministry of Finance of the Republic of Kazakhstan.

The article 2 Principle of Collection of Taxes when exporting

One Party will assess with the value added taxes on zero rate the goods (works, services) exported on the territory of other Party, export will not be assessed with the excise tax.

The article 3 Principle of Collection of Taxes when importing

1. The goods imported on the territory of one of the Parties (work, service) which are exported from the territory of other Party are assessed with indirect taxes in the country of the importer according to its legislation. Taxation will be performed by customs authorities in case of commodity importation on customs area of this Party.

2. In case of taxation commodity import (works, services) exported from the territory of other Party, the Parties will apply the same rates of taxes, as established for goods (works, services), the made (implemented) on territories Parties.

Article 4 Solution of Matters of Argument

1. The parties within the legislation will take in the future the coordinated actions directed to creation of identical system of indirect taxation, concerning, in particular, the tax matters in case of trade with the third countries and also inclusions of the principles specified in this agreement in the domestic tax legislation. Competent authorities will develop specific mode of operation of this Item, taking into account provisions of earlier reached agreements in the field of cooperation and mutual aid concerning observance of the tax legislation.

2. All disputes and disagreements between the Parties concerning interpretation and application of provisions of this agreement will be solved by consultations and negotiations.

Article 5 Final provisions

This agreement is signed sine die and becomes effective from the date of the notification the Parties about accomplishment of all necessary interstate procedures for its introduction in force.

This agreement will be applied only to goods (works, services) provided after its entry into force.

Each Party can leave this agreement, having sent the written notice to other Party not later than six months to exit, having settled the financial and other liabilities which arose during operation of the Agreement.

It is made in the city of Chisinau on June 12, 1997 in two authentic copies, everyone in the Kazakh, Moldavian and Russian languages, and all texts are equally authoritative. In case of disagreements between the Parties in the text of this agreement in the Kazakh and Moldavian languages, the text in Russian is assumed as a basis.

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