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

The government of the Kyrgyz Republic and the Government of the Republic of Armenia which are hereinafter referred to as with the Parties

proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation and 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 and procedure for their collection in the territory of this 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 is expressed in non-execution or improper execution by the taxpayer of obligations to the budget for which legal responsibility is established;

"competent tax authorities":

in relation to the Kyrgyz Republic - the State tax authorities under the Ministry of Finance of the Kyrgyz Republic;

in relation to the Republic of Armenia - the Ministry of state revenues of the Republic of Armenia;

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

"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 of 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;

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