AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AND GOVERNMENT OF THE REPUBLIC OF BELARUS

of May 22, 2000

About cooperation and mutual aid concerning observance of the tax legislation

The government of the Republic of Kazakhstan and the Government of the Republic of Belarus (further - the Parties),

proceeding from importance of international 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, charges (duties) and other obligatory payments in the budget, procedure for their collection in the territory of the Republic of Kazakhstan or the Republic of Belarus 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 are expressed in non-execution or improper execution by the taxpayer of obligations to the budget for which legal responsibility is established;

"competent tax authorities":

from the Kazakhstan Side - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, tax authorities on areas and the cities of Astana and Almaty;

from the Belarusian Side - the Ministry of Taxes and Tax Collection of the Republic of Belarus, inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for areas and city of Minsk;

"the central competent tax authorities":

from the Kazakhstan Side - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan;

from the Belarusian Side - the Ministry of Taxes and Tax Collection of the Republic of Belarus;

"authorized persons of competent tax authority":

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