The agreement between the Republic of Kazakhstan and the Republic of Tajikistan on the principles of collection of indirect taxes during the exporting and commodity import (works, services)

of December 16, 1999

The Republic of Kazakhstan and the Republic of Tajikistan which are hereinafter referred to as the Party

aiming at development of mutually advantageous trade and economic relations and further deepening of economic integration, establishment of equal opportunities for business entities and to creation of conditions for fair competition,

being guided by the commonly accepted regulations and rules of international trade, agreed as follows:

Article 1 General determinations

The terms used in the Agreement:

1) "indirect taxes" - the value added tax and excise (excise tax);

2) "zero rate" - taxation on value added at the rate zero percent that grants the right to offsetting;

3) "goods" - any property, including products (including all types of energy), currency and currency values;

4) "pseudo-export" - dummy documentary registration of goods (works, services) as exported from customs area of the Party in case of which there is no actual commodity exportation (the actual implementation of works, services) out of limits of customs area of this Party;

5) "the country of destination of goods (works, services)" - the state on which customs area goods are imported (works, services);

6) "competent authorities" - from the Kazakhstan side - The Ministry of Finance, the Ministry of state revenues, with Tajik storonyministerstvo of finance.

The article 2 Principle of Collection of Taxes when exporting

1. The parties will not assess with indirect taxes the goods (works, services) exported from customs area of one Party on customs area of other Party.

2. This rule means:

1) VAT liability on zero rate;

2) release from excises.

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