The agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services

of September 15, 2004

The government of the Russian Federation and the Government of the Republic of Belarus which are hereinafter referred to as with the Parties

aiming at development of the economic relations and deepening of economic integration, creation of equal opportunities for legal entities and individual entrepreneurs and to establishment of fair competition,

being guided by the commonly accepted regulations and rules of international trade, first of all, the principle of nondiscrimination and in view of that the Parties guarantee provision to participants of foreign trade activity of conditions of mutual trade at least favorable, than those which took place to the signature of this agreement,

agreed as follows:

Article 1 General determinations

For the purposes of this agreement the following terms are used:

"indirect taxes" - the value added tax and excises;

"zero rate" - taxation on value added at the rate zero percent that means for taxpayers of the value added tax the right to offsetting or compensation from the budget of tax amounts on value added;

"goods" - any personal and real estate (except for property rights), all types of energy realized or intended for realization;

"work" - activities which results have material expression and can be implemented for requirements satisfaction of the organization and (or) physical persons;

"service" - activities which results have no material expression property rights are implemented and consumed in the course of implementation of these activities, and also;

"commodity export" - commodity exportation, the indirect taxes realized by taxpayers, from the territory of the state of one Party on the territory of the state of other Party;

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