AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN AND GOVERNMENT OF THE KYRGYZ REPUBLIC

of September 5, 2017

About cooperation and mutual aid concerning observance of the tax legislation

The government of the Republic of Uzbekistan and the Government of the Kyrgyz Republic which further are referred to as with the Parties

being guided by the national legal system of the states of the Parties, and also provisions of the Agreement between the Government of the Republic of Uzbekistan and the Government of the Kyrgyz Republic on avoidance of double taxation and prevention of tax avoidance on profit and on the income from December 24, 1996,

proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation,

for the purpose of effective solution of the tasks connected with the prevention, identification and suppression of tax offenses

wishing to render each other broader assistance in these questions,

agreed as follows:

Article 1 Determination of Terms

For the purposes of this agreement the applied terms mean:

"tax legislation" - set of the regulatory legal acts establishing types of tax and other obligatory payments, procedure for their collection in the territories of the states of the Parties and governing the relations connected with origin, change and the termination of tax laws and obligations;

"violation of the tax legislation" - illegal action or failure to act which is expressed in non-execution or improper execution by the taxpayer of obligations to the budget for which legal responsibility is established;

"competent authorities" - authorized tax authorities of the states of the Parties:

from the Uzbek Side - the State Tax Committee of the Republic of Uzbekistan;

from the Kyrgyz Side - the State Tax Administration under the Government of the Kyrgyz Republic.

In case of change of the official name or transformation of competent authorities of the Parties, they without delay notify on this each other in writing;

"request about assistance" - request about rendering assistance in questions of observance of the tax legislation and offenses in this sphere;

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