The agreement between the Republic of Kazakhstan and the Republic of Tajikistan on the principles of collection of indirect taxes during the exporting and commodity import (works, services)
of December 16, 1999
The Republic of Kazakhstan and the Republic of Tajikistan which are hereinafter referred to as the Party
aiming at development of mutually advantageous trade and economic relations and further deepening of economic integration, 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:
The terms used in the Agreement:
1) "indirect taxes" - the value added tax and excise (excise tax);
2) "zero rate" - taxation on value added at the rate zero percent that grants the right to offsetting;
3) "goods" - any property, including products (including all types of energy), currency and currency values;
4) "pseudo-export" - dummy documentary registration of goods (works, services) as exported from customs area of the Party in case of which there is no actual commodity exportation (the actual implementation of works, services) out of limits of customs area of this Party;
5) "the country of destination of goods (works, services)" - the state on which customs area goods are imported (works, services);
6) "competent authorities" - from the Kazakhstan side - The Ministry of Finance, the Ministry of state revenues, with Tajik storonyministerstvo of finance.
1. The parties will not assess with indirect taxes the goods (works, services) exported from customs area of one Party on customs area of other Party.
2. This rule means:
1) VAT liability on zero rate;
2) release from excises.
1. The goods imported on customs area of one of the Parties (work, service) exported from customs area of other Party are assessed with indirect taxes in the country of destination of goods (works, services) according to its national legal system.
2. In case of commodity import taxation (works, services) exported from customs area of other Party the rates of taxes established by the national legal system of the country of destination of goods (works, services) are applied.
For the purpose of application of this agreement and ensuring completeness of collection of indirect taxes in case of commodity import (works, services), and also in order to avoid pseudo-export competent authorities of the Parties will be developed and will enact the mechanism of control of movement of goods through customs borders of the Parties and payment of indirect taxes, including will determine provisions concerning the place of implementation of works, services.
This agreement does not mention regulations of other international treaties which participants are the Parties.
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.
2. All disputes and disagreements between the Parties concerning interpretation and application of provisions of this agreement will be solved competent authorities of the Parties by consultations and negotiations.
The parties will communicate about changes and amendments in their domestic legislation concerning the taxes covered by this agreement.
As agreed by the parties changes and additions which will be drawn up by the Protocol which is integral part of this agreement can be made to this agreement.
1. This agreement is signed sine die and becomes effective from the date of the last notification the Parties about accomplishment of all necessary interstate procedures for its entry into force.
2. This agreement will be effective until one of the Parties in writing in six months does not notify other Party on the intention to stop its action.
3. This agreement will be applied only to goods (works, services) delivered after its entry into force.
It is made in the city of Dushanbe of December "16", 1999 in two authentic copies, everyone in the Kazakh, Tajik and Russian languages.
In case of disagreements between the Parties concerning interpretation of the text of this agreement the text in Russian prevails.
For the Republic of Kazakhstan
For the Republic of Tajikistan
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