of November 9, 2012
About modification and amendments in the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on cooperation and mutual aid concerning observance of the tax legislation of May 22, 2000
The government of the Republic of Kazakhstan and the Government of the Republic of Belarus (further - the Parties)
according to article 10 of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus about cooperation and mutual aid concerning observance of the tax legislation of May 22, 2000 (further - the Agreement),
agreed as follows:
Article 1 of the Agreement to state in the following edition:
"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, charges (duties) and other obligatory payments in the budget, procedure for their collection in the territory of the Republic of Kazakhstan or the Republic of Belarus 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 of obligations to the budget for which legal responsibility is established;
"competent tax authorities":
from the Kazakhstan Side - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, tax authorities on areas and the cities of Astana and Almaty;
from the Belarusian Side - the Ministry of Taxes and Tax Collection of the Republic of Belarus, inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for areas and city of Minsk;
"the central competent tax authorities":
from the Kazakhstan Side - the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan;
from the Belarusian Side - the Ministry of Taxes and Tax Collection of the Republic of Belarus;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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