Document from CIS Legislation database © 2003-2023 SojuzPravoInform LLC

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

of July 22, 1997

Government of Ukraine and Government of the Republic of Armenia, further "the Contractual Parties",

aiming at development of trade and economic cooperation, establishment of equal opportunities for the managing subjects and to creation of conditions for fair competition,

being guided by the commonly accepted regulations and rules of international trade,

agreed about it:

Article 1 General determinations

For the purposes of this Agreement:

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

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

c) the term means "competent authorities" from the Ukrainian Storonyministerstvo of finance of Ukraine, from the Armenian Side - the Ministry of Finance and Economy of the Republic of Armenia.

The article 2 Principle of Tax Collection when exporting

One Contractual Party will assess with the value added tax on zero rate (works, services) that are exported to other Contractual Party; export will not be assessed with excise.

The article 3 Principle of Tax Collection when importing

The goods imported to one Contractual Party (works, services) which are exported from the territory of other Contractual Party, are assessed with indirect taxes in the country of the importer according to its national legal system.

In case of taxation of the imported goods (works, services) the Contractual Parties will apply the same rates of taxes which are established for goods (works, services), the made (realized) on territories Parties.

Article 4 Permission of Matters of Argument

Disagreements between the Contractual Parties concerning interpretation or application of provisions of this agreement will be solved by negotiations and consultations of competent authorities of the Parties.

Article 5 Final provisions

This Agreement is signed sine die and becomes effective from day of the last message the Contractual Parties about accomplishment of all necessary interstate procedures for the introduction it in force and will be effective until one of the Contractual Parties in writing in 6 months does not report other Contractual Party about the intention to stop its action.

This Agreement will be applied only concerning goods (works, services) which are exported or imported after the introduction by it to force.

It is made in the city of Kiev on July 22, 1997 in duplicate, everyone in the Ukrainian, Armenian and Russian languages, and all texts are authentic.

In case of disagreements between the Contractual Parties concerning interpretation of the text of this Agreement the text in Russian has the prevailing force.


For the Government of Ukraine

For the Government of the Republic of Armenia

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.