The protocol on procedure for collection of indirect taxes in case of performance of works, rendering services in the Customs union

of December 11, 2009

The governments of state members of custom union within Eurasian economic community which are hereinafter referred to as with the Parties

recognizing the commonly accepted regulations and rules of international trade,

being guided by article 5 of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008,

proceeding from mutual interest in timely and complete receipt in government budgets of state member of custom union of indirect taxes in case of performance of works, rendering services,

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1

For the purposes of the this Protocol the following terms are used:

"real estate" - the parcels of land, subsoil plots, the isolated water objects and everything that is firmly connected with the earth, that is objects which movement without disproportionate damage to their appointment is impossible, including the woods, long-term plantings, buildings, constructions, pipelines, power lines, the companies as property complexes and space objects;

"personal estate" - the things which are not relating to real estate, to vehicles;

"vehicles" - sea and aircrafts, inland navigation vessels, vessels of the swimming mixed "river sea"; units of railway rolling stock; buses; cars, including trail cars and semitrailer trucks; cargo containers;

"auditor services" - services in carrying out audit of financial accounting, the tax and financial reporting;

"accounting services" - services in statement, maintaining, financial accounting recovery, creation and (or) submission of tax, financial and accounting records;

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