The agreement between the Government of the Republic of Belarus and the Government of the Republic of Armenia on cooperation and mutual aid concerning observance of the tax legislation

of July 19, 2000

The government of the Republic of Belarus and the Government of the Republic of Armenia (further - the Parties),

proceeding from importance of international cooperation of the Republic of Belarus and the Republic of Armenia 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 the 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 Armenia - the Minister of state revenues or the representative authorized by him;

"the requesting Tax Service" - competent tax authority of the Party which makes request about rendering assistance on tax questions (further - request about assistance);

"required Tax Service" - competent tax authority of the Party which receives request about assistance.

Article 2. Scope of the Agreement

The parties through competent tax authorities for the purpose of ensuring proper execution of the tax legislation render each other mutual assistance:

in prevention and suppression of violations of the tax legislation;

in provision on demand about assistance or in initiative procedure for information on observance of the tax legislation by legal entities and physical persons;

in provision of information on the national taxation systems and the current changes of the tax legislation;

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