The agreement between the State Tax Committee of the Republic of Belarus, the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, the State tax authorities under the Ministry of Finance of the Kyrgyz Republic and the State Tax Administration of the Russian Federation about cooperation and mutual aid concerning observance of the tax legislation

of March 25, 1998

The State Tax Committee of the Republic of Belarus, the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, the State tax authorities under the Ministry of Finance of the Kyrgyz Republic and the State Tax Administration of the Russian Federation which are hereinafter referred to as with the Parties, being guided by provisions of the Contract between the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation of March 29, 1996 and the Decision of Council of Heads of Government under Interstate Council of January 22, 1998 No. 4, proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation, wishing to render for this purpose each other broader assistance, agreed as follows:

Article 1. Determination of terms

For the purposes of this agreement the applied terms mean:

"tax legislation" - set of the legal regulations establishing types of tax and procedure for their collection in the territory of this Party and governing the relations connected with origin, change and the termination of the tax liabilities;

"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 tax authorities":

in relation to the Republic of Belarus - the State Tax Committee of the Republic of Belarus;

in relation to the Republic of Kazakhstan - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan;

in relation to the Kyrgyz Republic - the State tax authorities under the Ministry of Finance of the Kyrgyz Republic;

in relation to the Russian Federation - the State Tax Administration of the Russian Federation;

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