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

of April 11, 1997

About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property

Government of the Republic of Kazakhstan and Government of the Republic of Belarus,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property and confirming the aspiration to development and deepening of the mutual economic relations,

agreed about the following:

Article 1 of Person to which the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and property levied on behalf of the Contracting State or regional authorities irrespective of method of their collection.

2. All types of tax levied from total of income, from the total amount of property, or from separate elements of the income or property including taxes on the income from property acquisition, taxes levied from the total amount of the salary paid by the companies and also the taxes levied from the income from property value addition are considered as taxes on the income and property.

3. The existing taxes to which the Agreement extends are in particular:

a) in the Republic of Kazakhstan:

- corporate income tax;

- individual income tax;

- the property tax of legal entities and physical persons (further referred to as as "the Kazakhstan taxes");

b) in the Republic of Belarus:

- tax on the income;

- income tax;

- the income tax from physical persons;

- real estate tax

(further referred to as as "the Belarusian taxes").

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