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

of September 17, 2003

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

based on regulations of the Agreement between the State Parties of the Commonwealth of Independent States on cooperation and mutual aid concerning observance of the tax legislation and fight against violations in this sphere signed on June 4, 1999 in the city of Minsk

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 economic crimes and 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 economic crimes and 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 Republic of Kazakhstan and the Republic of Moldova.

Article 2 Terms

For the purposes of this agreement the following terms mean:

a) "competent authority":

for the Government of the Republic of Kazakhstan - the Agency of financial police of the Republic of Kazakhstan;

for the Government of the Republic of Moldova - the Center for fight against economic crimes and corruption of the Republic of Moldova, the Main state tax authorities.

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

c) "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.

c) economic crimes - offenses in the field of economy.

Article 3 of Form of cooperation

The parties within this agreement use the following forms of cooperation: exchange of information about economic crimes and 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 economic crimes and violations of the tax legislation

1. Exchange of information about economic crimes and 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 at the same time 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 submitted competent authority of one Party based on request of competent authority of other Party provided that submission 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 the state 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 economic crimes and 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 crimes in the field of economy and 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 economic 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 crimes in the field of economy and violations of the tax legislation.

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