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The agreement between the Government of the Republic of Kazakhstan and the Cabinet of Ministers of Ukraine on cooperation in the field of fight against violations of the tax legislation

of September 17, 1999

The government of the Republic of Kazakhstan and the Cabinet of Ministers of Ukraine which are referred to as further with the Parties

Being guided by the legislation and the international obligations of the states,

proceeding from mutual interest in effective solution of the tasks connected with identification, the prevention and control of offenses and offenses in the field of the tax legislation

attaching importance to use for this purpose of all legal opportunities,

agreed as follows:

Article 1 Subject of the agreement

1. Subject of this agreement is the cooperation of competent authorities of the Parties on identification, the prevention and control of offenses and the offenses in the field of the tax legislation carried to maintaining competent authorities of the Parties.

2. This agreement does not affect the rights and obligations of the Parties following from international treaties which participants are the Republic of Kazakhstan and Ukraine.

Article 2 Competent authorities

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

from the Kazakhstan Side - the Ministry of state revenues of the Republic of Kazakhstan, Committee of tax police of the Ministry of state revenues of the Republic of Kazakhstan;

from the Ukrainian Side - State Tax Administration of Ukraine.

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

Article 3 of Form of cooperation

The parties within this agreement use the following forms of cooperation:

exchange of information about the crimes and offenses in the field of the tax legislation made by legal and (or) physical persons;

interaction concerning holding the actions directed to identification, the prevention and control of offenses and offenses in the field 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 ensuring control of observance of the tax legislation and about the organization of fight against crimes and offenses in the field of the tax legislation; experience exchange on creation and functioning of the information systems used in work with tax authorities including on fight against tax offenses and offenses;

implementation of coordination of activities and rendering necessary assistance on the questions arising in the course of cooperation including creation of working groups, exchange of representatives and personnel training, and also holding scientific and practical conferences and seminars on problems of fight against crimes and offenses in the field of the tax legislation.

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 observance of the tax legislation and tax offenses and offenses

1. Exchange of information concerning the tax legislation, and also about crimes and offenses in the field of the tax legislation provides data:

about registration of the companies, their branches and representations, including the information about founders, their location, subordination, pattern of ownership and others;

about opening of accounts in the national and commercial banks legal and (or) physical persons, and also movement of means on these accounts if there are bases to believe that on them there are amounts hidden from the taxation (taking into account the legislation of the states of the Parties on banks and banking activity);

about the income, the extent of taxable basis and the amounts of collectable taxes on the legal and (or) physical persons who violated the tax legislation and also about the measures performed for the purpose of identification, the prevention and control of offenses and offenses in the field of the tax legislation;

about availability of property of legal and (or) physical persons in the territory of the state of other Party;

about concealment of the income by legal and (or) physical persons from the taxation with indication of the methods applied at the same time by violators of the tax legislation.

2. Information, stipulated in Item 1 this Article, is provided by competent authority of one Party based on request of competent authority of other Party provided that provision of information does not contradict the legislation 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 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 identification, the prevention and control of offenses and offenses in the field of the tax legislation concerning persons who committed such crimes and offenses 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 Provision of Documents and Other Materials

Competent authorities of the Parties provide each other at the request of the copy of the documents concerning 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 crimes and offenses in the field of the tax legislation taking into account requirements of the national legal system of the Parties.

Copies are certified by the authorized signature of business entity and his seal; if it is impossible, the contractor of request and seal of the body which solved query.

Originals of documents and other materials can be requested in case verified copies for investigation are not enough. The transferred originals of documents and other materials shall be returned in agreed time frames.

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 crimes and productions on cases on administrative offenses in the field of the tax legislation, timely inform each other on changes of the tax legislation, on the adopted new regulatory legal acts, and also the changes and additions made to the existing regulatory legal acts.

The article 8 Cooperation concerning information support

Competent authorities of the Parties perform experience exchange, techniques, means of the software and scientific materials concerning creation and functioning of information systems under the organization of fight against crimes and offenses in the field of the tax legislation.

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