The agreement between the Government of the Republic of Kazakhstan and the Government of the Kyrgyz Republic on cooperation and exchange of information in the field of fight against violations of the tax legislation

of December 14, 2000

The government of the Republic of Kazakhstan and the Government of the Kyrgyz Republic which are referred to as further with the Parties

being guided by national legal systems and the international obligations of the states,

proceeding from mutual interest in effective solution of the tasks connected with the prevention, identification and suppression of violations of the tax legislation, ensuring economic safety of the states

agreed as follows:

Article 1 Subject of the agreement

1. Subject of this agreement is the cooperation of competent authorities of the Parties for the purpose of the organization of effective fight against violations of the tax legislation.

2. This agreement does not affect the rights and obligations of the Parties following from international treaties which participants are the Republic of Kazakhstan and the Kyrgyz Republic.

Article 2 Terms

For the purposes of this agreement the following terms mean:

a) "competent authority":

- for the Kazakhstan Side - Committee of tax police of the Ministry of state revenues of the Republic of Kazakhstan;

- for the Kyrgyz Side - Management of tax police of the State tax authorities under the Ministry of Finance of the Kyrgyz Republic,

In case of change of the official name of competent authorities of the Party without delay will notify on this each other.

b) "violations of the tax legislation" - offenses in the field of the tax legislation, fight against which is assigned to competent authorities of the Parties.

Article 3 of Form of cooperation

The parties within this agreement use the following forms of cooperation:

- exchange of information about violations of the tax legislation by legal entities and physical persons;

- interaction concerning holding the actions directed to the prevention, identification and suppression of violations of the tax legislation;

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