AGREEMENT BETWEEN THE STATE PARTIES OF COMMONWEALTH OF INDEPENDENT STATES

of June 4, 1999

About cooperation and mutual aid concerning observance of the tax legislation and fight against violations in this sphere

The State Parties of this agreement on behalf of the governments, further - the Parties,

understanding need of carrying out the approved tax policy directed to implementation of the coordinated economic reforms in the field of the taxation

proceeding from importance of interstate cooperation and mutual aid concerning observance of the tax legislation, including for effective solution of the tasks connected with the prevention, identification and suppression of tax offenses and crimes

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1.

For the purposes of this agreement the used terms mean:

the tax legislation - set of the legal regulations establishing types of tax and charges, procedure for their collection in the territories of the Parties and governing the relations connected with origin, change and the termination of the tax liabilities;

violation of the tax legislation - the illegal act which is expressed in non-execution or improper execution by taxpayers of the legislation on taxes and fees for which the national legal system of the Parties establishes responsibility;

competent authorities - state bodies to which according to the national legal system of the Parties are assigned ensuring control of observance of the tax legislation, receipt of taxes and fees and the organization of fight against violations in this sphere;

request about assistance - request about rendering assistance in questions of observance of the tax legislation and fight against violations in this sphere;

the requesting competent authority - competent authority of the Party which makes request about assistance;

required competent authority - competent authority of the Party which receives request about assistance.

Article 2.

Subject of this agreement is the cooperation and mutual aid of competent authorities of the Parties concerning observance of the tax legislation and fight against violations in this sphere.

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