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Decision of Integration Committee of Eurasian economic community

of April 5, 2002 No. 75

About the Basic principles of harmonization of tax administration in state members of EurAsEC

The integration Committee of Eurasian economic community solved:

1. Approve the Basic principles of harmonization of tax administration in state members of EurAsEC it (is applied).

2. To Tax Services of the Parties to be guided in practical activities by the Basic principles of harmonization of tax administration in state members of EurAsEC.

Members of Integration Committee of EurAsEC:

 

From the Republic of Belarus

A. Kobyakov

From the Republic of Kazakhstan

K. Masimov

From the Kyrgyz Republic

B. Mambetov

From the Russian Federation

V. Khristenko

From the Republic of Tajikistan

T. Kurbanov

 

Approved by the Decision of Integration Committee of Eurasian economic community of April 5, 2002 No. 75

The basic principles of harmonization of tax administration in state members of EurAsEC

Tax authorities of the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, the Russian Federation and the Republic of Tajikistan, understanding need of carrying out the approved tax policy and enhancement of tax administration, proceeding from aspiration to interaction concerning observance of the tax legislation, determined the following basic principles of tax administration:

giving to departmental regulatory legal acts of the bigger clearness which is not leaving the place for ambiguous interpretation;

enhancement of regulations and codification of the rules regulating activities of tax administration and taxpayers;

enhancement of organizational structure of the office of tax authorities;

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