PROTOCOL

of November 2, 2018

About exchange of information in electronic form between the State Parties of the CIS for implementation of tax administration

The governments of the State Parties 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 of June 4, 1999 (further – the Agreement) which further are referred to as with the Parties

determining forms of cooperation for the purpose of implementation of article 3 of the Agreement,

being guided by provisions of international treaties on avoidance of double taxation and prevention of tax avoidance on the income and the capital (property), about the mutual administrative aid according to tax cases which participants are the State Parties of the this Protocol, and regulations of the legislation of the State Parties of the this Protocol,

proceeding from mutual interest in strengthening of control of observance of the tax legislation, timeliness and completeness of receipt of taxes in budgets of the State Parties of the this Protocol and aiming to render for this purpose each other assistance,

agreed as follows:

Article 1

State bodies of the State Parties of the this Protocol to which according to the national legal system functions on ensuring control of observance of the tax legislation are assigned receipt of taxes and fees and on the organization of fight against violations in this sphere (further – competent authorities), for the purpose of ensuring proper execution of the tax legislation communicate:

about separate income types of legal entities and about legal entities according to requirements to structure and structure of this information according to appendix 1 to the this Protocol;

separate income types of physical persons and about legal entities and physical persons according to requirements to structure and structure of this information according to appendix 2 to the this Protocol;

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