THE PROTOCOL BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS

of March 16, 2016

About modification and amendments in the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property of April 11, 1997

Government of the Republic of Kazakhstan and Government of the Republic of Belarus,

wishing to sign the Protocol on modification and amendments in the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the property signed in Minsk on April 11, 1997 (further - the Agreement),

agreed as follows:

Article 1

Subitems and) and b) Item 3 of article 2 of the Agreement to state in the following edition:

"a) in the Republic of Kazakhstan:

- corporate income tax;

- individual income tax;

- the property tax of legal entities and physical persons (further referred to as as "the Kazakhstan taxes");

b) in the Republic of Belarus:

- tax on the income;

- income tax;

- the income tax from physical persons;

- real estate tax

(further referred to as as "the Belarusian taxes")".

Article 2

1. The subitem and) Item 1 of article 3 of the Agreement to state in the following edition:

"a) the term "Kazakhstan" means the Republic of Kazakhstan and when using in geographical sense the term "Kazakhstan" means the state territory of the Republic of Kazakhstan and zone in which Kazakhstan performs the sovereign rights and jurisdiction according to its legislation and international law;".

2. The paragraph third the subitem h) Item 1 of article 3 of the Agreement to state in the following edition:

"in relation to Belarus: Ministry of Taxes and Tax Collection of the Republic of Belarus or his plenipotentiary;".

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