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

of May 24, 2007

The government of the Republic of Belarus and the Government of the Republic of Uzbekistan which are hereinafter referred to as by the Parties

proceeding from importance of bilateral 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 the state 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 Ministry of Taxes and Tax Collection of the Republic of Belarus;

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

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

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

In case of change of the official name of competent tax authorities of the Party without delay will notify on this each other in writing through diplomatic channels.

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;

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