The agreement between the Government of the Republic of Belarus and the Government of the Republic of Tajikistan on the value added tax paid by the diplomatic and equated to them representations *

of April 18, 2008

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* It is ratified by the Law of the Republic of Belarus of November 10, 2008. "About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Tajikistan about the value added tax paid by the diplomatic and equated to them representations" (The national register of legal acts of the Republic of Belarus, 2008, No. 275, 2/1542).

The government of the Republic of Belarus and the Government of the Republic of Tajikistan which are hereinafter referred to as the Party

aiming at development of friendly and mutually beneficial relations and ensuring effective implementation of functions of the diplomatic and equated to them representations,

agreed as follows:

Article 1. General determinations

For the purpose of this agreement the following terms are used:

"work" - activities which results have material expression and can be implemented for requirements satisfaction of the organizations and (or) physical persons;

"service" - activities which results have no material expression are implemented and consumed in the course of implementation of these activities;

"competent authorities" - from the Belarusian Side - the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus, from the Tajik Side - the Ministry of Finance of the Republic of Tajikistan, the Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan.

Article 2. About the value added tax

Are not subject to taxation on value added:

turnovers on realization in the territory of the states of the Parties of goods (works, services) and provision of object of lease for official activities of the diplomatic and equated to them representations;

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