The agreement between the Government of the Republic of Uzbekistan and the Government of Ukraine on cooperation, mutual assistance and exchange of information in the field of fight against violations of the tax legislation

of December 5, 1996

The government of the Republic of Uzbekistan and the Government of Ukraine which are hereinafter referred to as with the Parties

being guided by the current legislation and the international obligations of the states,

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

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 for identification, the prevention and suppression of the tax offenses referred to maintaining competent authorities of the Parties.

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.

Article 2. Competent authorities

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

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

from the Ukrainian Side - State Tax Administration of Ukraine.

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

Article 3. Forms of cooperation

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

exchange of information about national tax legislations, about their changes and amendments, and also methodical recommendations about the organization of fight against tax offenses, about the tax offenses made by legal and (or) physical persons about creation and functioning of the information systems used in fight against tax offenses;

interaction concerning holding the actions directed on identification, the prevention and suppression of tax offenses;

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