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

of February 15, 1996

The government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan which are hereinafter referred to as 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 the prevention, identification and suppression of tax offenses and offenses

attaching importance to use for this purpose of legal and other opportunities,

agreed as follows:

Article 1. Subject of the agreement

1. 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.

2. This agreement does not mention the existing international agreements about rendering legal assistance on civil and criminal cases.

Article 2. Competent authorities

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

from the Kazakhstan Side - the Main tax authorities of the Ministry of Finance of the Republic of Kazakhstan;

from the Uzbekistan Side - the State Tax Committee of the Republic of Uzbekistan.

In case of change of the official name of competent authorities of the Parties they without delay notify on this each other in writing.

Article 3. Forms of cooperation

The parties within this agreement use the following forms of cooperation:

exchange of information about violations of the tax legislation by legal entities or physical persons, interaction concerning holding the actions directed on

the prevention, identification and suppression of tax offenses and offenses, submission of appropriately verified copies of the documents connected with the taxation of physical persons and legal entities, exchange of information about the national taxation systems on changes and

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