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Agreement between the Government of the Republic of Belarus and Government of the Republic of Kazakhstan on tax policy

of September 16, 1992

The government of the Republic of Belarus and the Government of the Republic of Kazakhstan which are hereinafter referred to as with the Parties proceeding from need of carrying out coordinated actions concerning taxes and payments and observing the Agreement between the governments of the states of members of the Commonwealth on the agreed principles of tax policy signed in Moscow on March 13, 1992

agreed as follows:

Article 1

Establishment of taxes and other payments in budget system in the territory of each state is its sovereign right.

In the conditions of carrying out independent tax policy of the Party are guided by the following basic principles:

- approve actions concerning the taxes and payments infringing on interests of other state including by mutual deliveries of goods, implementation of works, rendering services;

- when implementing tax policy to avoid double taxation. The amount of the taxes paid by legal entity and physical person in the territory of one state shall be considered in case of collection from this subject of similar taxes on the territories of other state. For this purpose the Parties will sign the special agreement about avoidance of double taxation;

- considering that by deliveries of products economic interests of both states can be infringed by funds redistribution between them, the Parties annually approve procedure for application of rates of the value added tax by mutual interstate deliveries.

Article 2

The legal entities and physical persons of the Republic of Belarus and the Republic of Kazakhstan performing the activities in the territory of one of the states before agreement signature about avoidance of double taxation are guided by the tax legislation of this state both all taxes and obligatory payments transfer into its budget.

Article 3

The parties provide accomplishment of earlier signed agreements by the former USSR with foreign states on avoidance of double taxation of the income and property before entry into force of new agreements on these questions.

Article 4

This agreement is subject to ratification and will become effective in day of exchange of instruments of ratification which will take place in the city of Minsk.

It is made in the city of Alma-Ata on September 16, 1992 in duplicate, everyone in the Belarusian, Kazakh and Russian languages, and all texts are equally authoritative.

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