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, the State Tax Administration of the Russian Federation, the Tax Committee under the Government of the Republic of Tajikistan about mutual cooperation

of September 30, 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, the State Tax Administration of the Russian Federation, the Tax Committee under the Government of the Republic of Tajikistan which are hereinafter referred to as by the Parties proceeding from importance of international cooperation in the field of observance of the tax legislation, wishing to render each other assistance, agreed as follows:

Article 1

For the purposes of this agreement the applied terms mean:

"tax legislation" - set of the legal regulations establishing types of tax and other payments, 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;

"competent 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;

in relation to the Republic of Tajikistan - the Tax Committee under the Government of the Republic of Tajikistan;

"the directing body" - the competent authority directing the representatives for implementation of the actions established within this agreement;

"the accepting body" - the competent authority accepting representatives of the directing body for its request;

"representatives of competent authority" - employees of competent authority of the sending party.

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