THE AGREEMENT BETWEEN THE GOVERNMENT OF THE KYRGYZ REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS ON AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX AVOIDANCE CONCERNING TAXES ON THE INCOME AND PROPERTY

of June 26, 1997

Government of the Kyrgyz Republic

and Government of the Republic of Belarus,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property, agreed as follows:

Article 1 of Person to which the Agreement is applied

This agreement is applied to persons which are residents of one or both Contracting States.

Article 2 Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and property levied on behalf of the Contracting State or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income, the total amount of property or from separate elements of the income or property including taxes on the income from property acquisition, and also taxes levied from the total amount of the salary paid by the companies are considered as taxes on the income and property.

3. The existing taxes to which this agreement extends are, in particular:

a) in the Kyrgyz Republic:

1) the income tax and the income from legal entities;

2) the income tax from physical persons

(further the referred to as "Kyrgyz taxes");

b) in the Republic of Belarus:

tax on the income and profit of the companies, associations, organizations;

the income tax from citizens;

real estate tax

(further the referred to as "Belarusian taxes").

4. This agreement is applied also to any identical or in essence to similar taxes which are levied after signature date of this agreement in addition to the existing taxes or instead of them. Competent authorities of Contracting States notify each other on any essential changes which will be made to their tax legislations.

Article 3 General determinations

1. For the purposes of this agreement if other does not follow from context:

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