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
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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