The agreement between the Government of the Republic of Belarus and the Government of the Azerbaijan Republic on cooperation and mutual aid concerning observance of the tax legislation

of November 5, 2004

The government of the Republic of Belarus and the Government of the Azerbaijan Republic (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" - system of the regulatory legal acts establishing types of tax, charges (duties) and procedure for their collection in the territory of the state of the Party 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 (the taxpayer, charges (duties) of regulations of the tax legislation for which legal responsibility is established;

"competent tax authorities":

in relation to the Republic of Belarus - the Ministry of Taxes and Tax Collection of the Republic of Belarus;

in relation to the Azerbaijan Republic - the Ministry of taxes of the Azerbaijan Republic;

"the requesting Tax Service" - competent tax authority of the Party which makes request about rendering assistance on tax questions (further - request about assistance);

"required Tax Service" - competent tax authority of the Party which receives request about assistance.

Article 2 Scope of This Agreement

The parties through competent tax authorities for the purpose of ensuring proper execution of the tax legislation render each other mutual assistance:

in prevention and suppression of violations of the tax legislation;

in provision on request or in initiative procedure for information on observance of the tax legislation by legal entities and physical persons;

in provision of information on the national taxation systems and the current changes of the tax legislation;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info