The agreement between the Government of the Republic of Kazakhstan and the Government of Turkmenistan on cooperation and exchange of information in the field of fight against violations of the tax legislation

of July 5, 2001

The government of the Republic of Kazakhstan and the Government of Turkmenistan further referred to as with the Parties,

being guided by national legal systems and the international obligations of the states,

proceeding from mutual interest in effective solution of the tasks connected with the prevention, identification and suppression of violations of the tax legislation, ensuring economic safety of the states

attaching importance to use for this purpose of all legal and other opportunities, agreed as follows:

Article 1 Subject of the agreement

Subject of this agreement is the cooperation of competent authorities of the Parties for the purpose of the organization of effective fight against violations of the tax legislation. 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 which participants are the Republic of Kazakhstan and Turkmenistan.

Article 2 Terms

For the purposes of this agreement the following terms mean:

a) "competent authority":

for the Kazakhstan Side - the Agency of financial police of the Republic of Kazakhstan;

for the Turkmen Side - the Main State Tax Service of Turkmenistan.

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

b) "tax legislation" - set of the legal regulations establishing types of tax, charges and other obligatory payments and procedure for their collection in the territory of the state of this Party and governing the relations connected with origin, change and the termination of the tax liabilities;

c) "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 government budget for which legal responsibility according to the national legal system of the Parties is established.

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