Agreement between the Government of the Russian Federation and Government of Georgia on cooperation and exchange of information on area of fight against violations of the tax legislation

of December 9, 1997

The government of the Russian Federation and the Government of Georgia which are referred to as further with the Parties

being guided by the legislation and the international obligations of the states,

proceeding from mutual interest in effective solution of the tasks connected with identification, the prevention and suppression of tax offenses and offenses

attaching importance to use for this purpose of all legal opportunities,

agreed as follows:

Article 1 Subject of the agreement

1. Subject of this agreement are cooperation of competent authorities of the Parties for the purpose of the organization of effective fight for identification, the prevention and suppression of the tax offenses and offenses carried to maintaining competent authorities of the Parties.

2. This agreement does not affect the rights and obligations of the Parties following from international treaties on rendering legal assistance on civil and criminal cases.

Article 2 Competent authorities

1. For the purposes of this agreement competent authorities of the Parties are:

from the Russian Side - the Federal Tax Police Service of the Russian Federation;

from the Georgian Side - Tax authorities of Georgia.

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

Article 3 of Form of cooperation

Competent authorities of the Parties within this agreement use the following forms of cooperation:

exchange of information about the tax offenses and offenses made by legal and (or) physical persons;

interaction concerning holding the actions directed to identification, the prevention and suppression of tax offenses and offenses;

submission of appropriately verified copies of the documents connected with the taxation of legal entities and physical persons;

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