AGREEMENT BETWEEN THE GOVERNMENT OF THE KYRGYZ REPUBLIC AND GOVERNMENT OF TURKMENISTAN

of November 11, 2014

About cooperation and mutual aid concerning observance of the tax legislation

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

proceeding from importance of international cooperation and mutual aid concerning observance of the tax legislation, including in efficiency of the solution of the tasks connected with the prevention, identification and suppression of violations 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" - 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 by the national legal system of the states of the Parties;

"Competent tax authorities":

- in relation to the Kyrgyz Republic - the State Tax Administration under the Government of the Kyrgyz Republic;

- in relation to Turkmenistan - the Main State Tax Service of Turkmenistan;

"the requesting competent tax authority" - competent tax authority of the state of the Party which performs request about rendering assistance in questions of observance of the tax legislation (further request about assistance);

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

Article 2. Scope of the 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;

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