On Ratification of the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters

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The Law of the Republic of Kazakhstan dated December 26, 2014 No. 267-V SAM

To ratify The Convention on Mutual Administrative Assistance in Tax Matters, done in Strasbourg on January 25, 1988, as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, done in Paris on May 27, 2010, with declarations and reservations in accordance with annexes 1 and 2 to this Law.

President of the Republic of Kazakhstan N. NAZARBAYEV

Appendix 1 to the Law of the Republic of Kazakhstan dated December 26, 2014 No. 267-V SAM "On Ratification of the Convention on Mutual administrative assistance in tax matters cases as amended by the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters"

Applications to the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters

1. The Republic of Kazakhstan declares that the taxes in respect of which it applies The Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (hereinafter referred to as the Convention), which are included in Annex A of the Convention in accordance with paragraph 2 of Article 2 of the Convention, are: 1) Article 2, paragraph 1, subparagraph (a): i) individual income tax; corporate income tax; social tax; 2) Article 2, paragraph 1, subparagraph (b): ii) social contributions; mandatory pension contributions; mandatory occupational pension contributions; 3) Article 2, paragraph 1, subparagraph (b): iii) A. property tax; 4) Article 2, paragraph 1, subparagraph (b): iii) B. land tax; 5) Article 2, paragraph 1, subparagraph (b): iii) C. value added tax; 6) Article 2, paragraph 1, subparagraph (b): iii) D. excise taxes; 7) Article 2, paragraph 1, subparagraph (b): iii) E. vehicle tax; 8) Article 2, paragraph 1, subparagraph (b): iii) G. rental tax on exports; gambling tax; special payments and taxes of subsurface users; other mandatory payments to the budget. 2. The Republic of Kazakhstan in accordance with subparagraph (d) Paragraph 1 of Article 3 of the Convention declares that in relation to the Republic of Kazakhstan, the term "competent authority", the definition of which is reflected in the annex to the Convention, means the Ministry of Finance of the Republic of Kazakhstan or its authorized representative. 3. The Republic of Kazakhstan in accordance with subparagraph (e) Paragraph 1 of Article 3 of the Convention declares that in relation to the Republic of Kazakhstan, the term "national persons", the definition of which is reflected in Annex C of the Convention, means: 1) all individuals who have the citizenship of the Republic of Kazakhstan; 2) all legal entities, partnerships or associations that have obtained their status on the basis of the laws of the Republic of Kazakhstan.

Appendix 2 to the Law of the Republic of Kazakhstan dated December 26, 2014 No. 267-V SAM "On Ratification of the Convention on Mutual administrative assistance in tax matters cases as amended by the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters"

Reservations to the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters

1. The Republic of Kazakhstan, in accordance with subparagraph (a) of paragraph 1 of Article 30 of the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters (hereinafter referred to as the Convention), reserves the right not to provide any assistance in respect of any types of taxes. other Parties listed in subparagraph (b) paragraph 1 of Article 2 of the Convention, with the exception of taxes or other mandatory payments to the budget included by the Republic of Kazakhstan in Annex A of the Convention. 2. The Republic of Kazakhstan reserves the right, in accordance with subparagraph (b) of paragraph 1 of Article 30 of the Convention, not to provide assistance in meeting any tax requirement or collecting an administrative fine for all types of taxes listed in paragraph 1 of Article 2 of the Convention. 3. The Republic of Kazakhstan in accordance with subparagraph (c) Paragraph 1 of Article 30 of the Convention reserves the right not to provide assistance in respect of any tax claim that exists on the date of entry into force of the Convention in respect of the Republic of Kazakhstan or on the date of withdrawal by the Republic of Kazakhstan of a reservation made in accordance with subparagraphs (a) or (b) of paragraph 1 of Article 30 of the Convention.

THE ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT

Protocol of signing

REPUBLIC OF KAZAKHSTAN

Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters

On December 23, 2013, at the headquarters of the Organization for Economic Cooperation and Development (OECD) in Paris, Mr. Danenov Nurlan, Ambassador Extraordinary and Plenipotentiary of the Republic of Kazakhstan to France, authorized on behalf of the Government, signed:

Convention on Mutual Administrative Assistance in Tax Matters, done in Strasbourg on January 25, 1988, as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, done in Paris on May 27, 2010.

To confirm that this Protocol was drawn up and signed by Mr. Josee FECTEAU, Deputy Director of Legal Relations, in two copies, one of which will be kept in the OECD archive and the other sent to the representative of the Republic of Kazakhstan.

Deputy Director of Legal Relations Mr. Josee FECTEAU

Convention on Mutual Administrative Assistance in Tax Matters

The text was changed in accordance with the provisions of the Protocol on Amendments to the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on June 1, 2011.

The preamble

The member States of the Council of Europe and the member countries of the Organization for Economic Cooperation and Development (OECD) that have signed this Convention, bearing in mind that the development of international movement of persons, capital, goods and services, despite the benefits of these processes, has led to an increase in the likelihood of tax avoidance and evasion and therefore requires strengthening cooperation between tax authorities.; Welcoming the comprehensive efforts made in recent years to combat tax avoidance and evasion at the international level, both on a bilateral and multilateral basis; considering that coordinated efforts between States are necessary in order to develop all forms of administrative assistance in tax collection of any kind, while ensuring appropriate protection of taxpayers' rights; Recognizing that international cooperation can play an important role in facilitating the proper determination of tax liability and in assisting taxpayers in ensuring their rights; Considering that the basic principles enabling every person to have rights and responsibilities defined in accordance with the procedure established by law should be recognized as applicable in tax matters in all States, and that States should make efforts to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation; In this regard, convinced that States should implement measures and provide information, taking into account the need to protect the confidentiality of information and taking into account the operation of international instruments for the protection of privacy and the use of personal data; considering that new conditions for cooperation have arisen and there is a desire to make the multilateral instrument available to a wide range of States in order to benefit from the new conditions of cooperation and at the same time, to implement the highest international standards of cooperation in the tax sphere.; Desiring to conclude a Convention on Mutual Administrative assistance in Tax Matters, we have agreed as follows:

CHAPTER I. SCOPE OF THE CONVENTION

Article 1

The purpose of the Convention and the persons to whom it applies

1. The Parties, in accordance with the provisions of Chapter IV, shall provide administrative assistance to each other in tax matters. Such assistance may include, if necessary, measures taken by judicial authorities. 2. Such administrative assistance consists of: (a) information exchange, including simultaneous tax audits and participation in tax audits abroad; (b) tax collection assistance, including the adoption of security measures; and (c) sending documents. 3. The Party provides administrative assistance regardless of whether the person concerned is a resident or a national of the Party or any other State.

Article 2

Taxes covered by the Convention

1. The Convention applies: a) to the following taxes: i) taxes on income or profit, ii) taxes on capital gains, which are established separately from taxes on income and profit, iii) taxes on net assets established by a Party; and b) to the following taxes: i) taxes on income, profit, capital gains or net assets that are established on behalf of state structures or local authorities of the Party, ii) mandatory social protection contributions paid to the central government or social protection institutions established in accordance with public law, iii) other types of taxes, with the exception of customs duties, established by the Party, namely: A. taxes on property, inheritance or donation, B. taxes on immovable property, C. general consumption taxes such as value added tax or sales tax, D. special taxes on goods and services such as excise taxes, E. taxes on the use or ownership of motor vehicles, F. taxes on the use or ownership of movable property other than motor vehicles, G. any other taxes; iv) the categories of taxes specified above in subparagraph iii, established on behalf of state structures or local authorities of the Party. 2. The existing taxes to which the Convention applies are listed in Annex A in accordance with the tax categories specified in paragraph 1. 3. The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of the OECD (hereinafter referred to as the depositaries) of any changes made to Annex A that will result in a change in the list specified in paragraph 2. Such amendments shall enter into force on the first day of the month following the expiration of three months from the date of receipt of such notification by the Depositary. 4. The Convention also applies to all identical or substantially similar taxes, from the moment of their establishment, which are imposed in a Contracting State after the Convention enters into force in respect of that Party in addition to or in place of the existing taxes listed in Annex A, in which case the Party concerned notifies one of the depositaries of the imposition of the tax.

CHAPTER II. BASIC DEFINITIONS

Article 3

Definitions

1. For the purposes of this Convention, unless the context otherwise requires: (a) the terms "requesting State" and "requested State" mean, respectively, any Party requesting administrative assistance in tax matters and any Party requested to provide such assistance; (b) the term "tax" means any tax or levy for social protection purposes to which the Convention applies in accordance with article 2; (c) The term "tax claim" means any amount of tax, as well as interest on it, related administrative fines and related costs that are payable and have not yet been paid; (d) The term "competent authority" means the persons and authorities specified in Annex B; (e) The term "national persons" in relation to to the side means: i) all individuals who have the nationality of this Party, and ii) all legal entities, partnerships, associations and other organizations whose legal status is established by the applicable laws of this Party. For each Party that has made a statement in this regard, the above terms are understood as defined in Annex C; 2. When applying the Convention by a Party, unless its provisions provide otherwise, any term not defined therein shall have the meaning established for it by the legislation of that Party in respect of taxes to which the Convention applies. 3. The Parties shall notify one of the depositaries of any changes made to Annexes B and C. Such amendments shall enter into force on the first day of the month following the expiration of three months from the date of receipt of the notification by the said Depositary.

CHAPTER III. FORMS OF ASSISTANCE

Section I INFORMATION EXCHANGE

Article 4

General provisions

1. The Parties shall exchange any information, in particular in accordance with the provisions of this section, that is deemed to be important for the administration or enforcement of legislation in respect of taxes covered by the Convention. 2. Excluded. 3. Any Party may, by a declaration addressed to one of the Depositaries, indicate that, in accordance with its domestic law, its authorities may inform its resident or national person before transmitting information concerning him in accordance with articles 5 and 7.

Article 5

Exchange of information on request

1. At the request of the requesting State, the requested State shall provide the requesting State with any information referred to in article 4 regarding individuals or transactions. 2. If the information available in the tax files of the requested State is insufficient to satisfy the request for information, that State shall take all necessary measures to provide the requesting State with the requested information.

Article 6

Automatic information exchange

Depending on the categories of cases and in accordance with procedures that are determined by mutual agreement, two or more Parties automatically exchange the information specified in Article 4.

Article 7 Arbitrary exchange of information

1. A Party, without prior request, shall forward the information available to the other Party in the following circumstances, if: a) the first of the mentioned Parties has reason to believe that tax losses are possible in the other Party; b) the person responsible for paying taxes receives a reduction in the amount of tax or exemption from tax in the first of the mentioned Parties, which may lead to an increase in the amount of tax or tax liability in the other Party; c) trade transactions between a person subject to taxation in one Party and a person subject to taxation in the other Party are conducted through one or more countries in such a way that there is a reduction in the amount of tax payable in one or the other Party, or in both; d) The Party has reason to believe that the retention of the amount of tax payable may be the result of a deliberate transfer of profits within the group of companies.; e) information sent to the first of the mentioned Parties by the other Party makes it possible to obtain information that may be necessary to determine the amount of tax liability in the latter Party. 2. Each Party shall take such measures and carry out such procedures as are necessary to ensure that the information described in paragraph 1 is available for transmission to the other Party.

Article 8

Simultaneous tax audits

1. At the request of one of them, two or more Parties jointly consult to determine the cases and procedures for conducting simultaneous tax audits. Each of the Parties involved decides whether or not it participates in conducting a separate tax audit. 2. For the purposes of this Convention, a simultaneous tax audit means an agreement between two or more Parties to simultaneously conduct an audit, each on its own territory, of the tax affairs of a person or persons in respect of whom the Parties have a mutual interest or related interests, in order to exchange any relevant information obtained in this way.

Article 9

Tax audits abroad

1. At the request of the competent authorities of the requesting State, the competent authorities of the requested State may allow representatives of the competent authorities of the requesting State to participate in the relevant part of the tax audit in the requested State. 2. If the request is satisfied, the competent authorities of the requested State shall notify the competent authorities of the requesting State as soon as possible of the time and place of such a tax audit, the authorities or officials authorized to carry out the audit, as well as the mandatory procedures and conditions established by the requested State for conducting the audit. All decisions regarding the tax audit are made by the requested State. 3. A Party may inform one of the depositaries of its intention not to accept, as a general rule, the requests referred to in paragraph 1. Such a statement may be made or withdrawn at any time.

Article 10 Conflicting information

If a Party receives information from the other Party about a person's tax affairs that contradicts the information available to it, it shall notify the Party that provided this information.

Section II TAX COLLECTION ASSISTANCE

Article 11 Enforcement of tax claims

1. At the request of the requesting State, the requested State, in accordance with the provisions of articles 14 and 15, shall take the necessary steps to comply with the tax claims of the first-mentioned State as if they were its own tax claims. 2. The provision of paragraph 1 applies only to tax claims that are the subject of a document authorizing their enforcement in the requesting State and, unless otherwise provided by the Parties concerned, are not disputed. However, if a claim is made against a person for whom the requesting State is not a country of permanent residence, paragraph 1 applies, unless the Parties concerned provide otherwise, only if the claim can no longer be challenged. 3. The obligation to assist in the fulfillment of tax claims in respect of a deceased person or his property is limited by the value of the property or property received by each heir to the property, depending on whether the claim is enforceable in respect of this property or its recipients.

Article 12 Security measures

At the request of the requesting State, the requested State shall take interim measures in order to recover the amount of tax, even if the claim is disputed or is not yet the subject of a document authorizing compulsory collection.

Article 13 Documents attached to the request

1. In accordance with this section, the request for administrative assistance is accompanied by: (a) A statement that the tax claim relates to a tax covered by the Convention and, in the case of a request for tax collection, that, in accordance with paragraph 2 of article 11, the tax claim is not disputed or cannot be challenged. (b) An official copy of the document authorizing enforcement in the requesting State, and (c) any other document required for enforcement or enforcement measures. 2. A document allowing the fulfillment of a tax claim in the requesting State, if necessary and in accordance with the provisions in force in the requested State, shall be accepted for execution as soon as possible from the date of receipt of the request for assistance, officially recognized, supplemented or replaced by a document allowing the fulfillment of a tax claim in the latter State.

Article 14 Time limits

1. Matters relating to any period beyond which a tax claim cannot be satisfied are governed by the laws of the requesting State. The request for assistance contains specific provisions regarding this period. 2. Recovery actions taken by the requested State in response to a request for assistance, which, in accordance with the law of that State, could have the effect of suspending or interrupting the period referred to in paragraph 1, also have similar effects in accordance with the law of the requesting State. The requested State shall inform the requesting State of such actions. 3. In any case, the requested State is not obligated to comply with the request for assistance, which is submitted after the expiration of a fifteen-year period from the date of the authorization of the enforcement of the original document.

Article 15 Priority

The tax claim in the execution of which assistance is provided does not have any priority in the requested State specifically granted with respect to the fulfillment of the tax claims of that State, even if the enforcement procedure used is the same with respect to the fulfillment of its own tax claims.

Article 16 Deferred payment

The requested State may allow deferred payment or installment payment if its legislation or administrative practice allows it in such circumstances, but it shall inform the requesting State accordingly before doing so.

Section III SUBMISSION OF DOCUMENTS

Article 17 Sending of documents

1. At the request of the requesting State, the requested State shall send documents, including those relating to judicial decisions that originate from the requesting State and that relate to the tax to which the Convention applies. 2. The requested State shall send documents in an effective manner: (a) By using the method established by its national legislation for sending such documents; (b) To the extent possible, by using a special method proposed by the requesting State or a method close to it applicable under its own legislation. 3. A Party may send documents directly through the post offices to a person in the territory of the other Party. 4. Nothing in this Convention may be interpreted as invalidating any method of transmission of documents by a Party in accordance with its domestic law. 5. When submitting a document in accordance with this article, it is not necessary to accompany it with a translation. In this case, if the recipient cannot understand the language in which the document is written, the requested State shall take the necessary measures to obtain a translation of the document or its summary in its own or one of its official languages. Alternatively, it may invite the requesting State to send the document either translated or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or the OECD.

CHAPTER IV. PROVISIONS APPLICABLE TO ALL FORMS HELP

Article 18 Information provided by the requesting State

1. The request for assistance, if necessary, states: (a) The name of the authority or agency that initiated the request, which was requested by the competent authority; (b) the name, address or any other information that helps identify the person against whom the request was made; (c) In the case of a request for assistance in providing information, the form according to which the requesting State wishes to receive information in order to satisfy your needs; d) in the case of a request for assistance in collecting taxes or taking security measures, the nature of the tax claim, its components and the means by which the amounts of the tax claim can be collected; e) in the case of a request for assistance in providing documents, the nature and content of the document to be sent; f) whether the request corresponds to the legislation and administrative practice of the requesting State and whether it justifies itself in the light of the requirements of article 21.2 g. 2. As soon as any other information relevant to the request becomes known to it, the requesting State shall forward it to the requested State.

Article 19

Excluded

Article 20 Execution of a request for assistance

1. If the request for assistance is fulfilled, the requested State shall inform the requesting State as soon as possible of the measures taken and the results of the assistance. 2. If the request is refused, the requested State shall inform the requesting State as soon as possible of this decision and of the grounds for refusal. 3. If, in relation to a request for information, the requesting State determines the form in which it wishes to receive the information and the requested State is able to do so, the requested State shall provide it in the requested form.

Article 21 Protection of persons and limitations of assistance obligations

1. Nothing in this Convention affects the rights and guarantees granted to persons by the legislation or administrative practice of the requested State. 2. Except for the cases provided for by According to article 14, the provisions of this Convention cannot be interpreted as imposing obligations on the requested State.: (a) To take measures contrary to its own legislation or administrative practice, or to the legislation or administrative practice of the requesting State; (b) To take measures contrary to public policy (ordre public); (c) To provide information that cannot be obtained in accordance with its domestic law or its administrative practice, or in accordance with the law or administrative practice of the requesting State; (d) To provide information that could lead to the disclosure of any trade, business, industrial, commercial or professional secrets or trade relationships, or information the disclosure of which would be contrary to public policy (ordre public); e) provide administrative assistance in such cases and when it finds taxation in the requesting State to be contrary to generally accepted principles of taxation or the provisions of the Convention for the Avoidance of Double Taxation or any other convention that the requested State has concluded with the requesting State; (f) To provide administrative assistance for the purposes of administration or enforcement of a provision of the tax legislation of the requesting State or any related requirement that places a national of the requested State at a disadvantage compared to a national of the requesting State in the same circumstances.; (g) To provide administrative assistance in the event that the requesting State has not implemented all appropriate measures that are available in accordance with its laws or administrative practices, except in cases where resorting to such measures would cause disproportionate difficulties; (h) To provide recovery assistance in cases where the administrative costs for such a State are obviously disproportionate to the benefits that may be obtained by the requesting State. 3. If information is requested by the requesting State in accordance with the Convention, the requested State shall take its information collection measures to obtain the requested information, even if the requested State does not need this information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations contained in this Convention, but in no case should such limitations, including in particular those specified in paragraphs 1 and 2, be interpreted as allowing the requested State to refuse to provide information simply because it itself is not interested in such information. 4. In no case shall the provisions of this Convention, including in particular the provisions of paragraphs 1 and 2, be interpreted as authorizing the requested State to refuse to provide information solely because the information is in the possession of a bank, other financial institution, nominee owner or a person acting as an agent or trustee, or because it relates to a share of his personal involvement.

Article 22 Confidentiality

1. Any information received by a Party in accordance with this Convention shall be considered secret and protected in the same manner as information received in accordance with the national legislation of that Party, and to the extent required to ensure the necessary level of protection of personal data in accordance with guarantees that may be established by the providing Party in accordance with the requirements of its national legislation; 2. In any case, such information is subject to disclosure only to persons or authorities (including courts and administrative or supervisory authorities) related to the calculation, collection, judicial collection, enforcement or consideration of complaints regarding taxes of this Party, or control over the above. Only the individuals or authorities mentioned above can use this information and only for such purposes. Notwithstanding the provisions of paragraph 1, they may disclose it during public court proceedings or in court decisions regarding such taxes. 3. If a Party has made a reservation provided for by a) According to paragraph 1 of Article 30, any other Party receiving information from that Party will not use it for the purpose of providing assistance with respect to the tax on which the reservation was made. Similarly, the Party that has made such a reservation will not use the information obtained in accordance with this Convention for the purpose of providing assistance with respect to the tax on which the reservation was made. 4. Without prejudice to the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information may be used for other purposes in accordance with the legislation of the providing Party and the competent authorities of that Party authorize such use. Information provided by a Party to the other Party may be transferred to the latter third Party in accordance with prior authorization from the competent authority of the first of the mentioned Parties.

Article 23 of the procedure

1. Procedures regarding measures taken in accordance with this Convention by the requested Party shall be conducted only by the relevant authority of that State. 2. Procedures regarding measures taken in accordance with this Convention by the requesting State, in particular those that, in the context of recovery, relate to the existence or amount of a tax claim or a document allowing its enforcement, shall be conducted only by the relevant authority of that State. In the case of such procedures, the requesting State shall inform the requested State, which shall suspend the procedures until a decision is taken by the aforementioned authority. At the same time, in the case of a request from the requesting State, the requested State shall take measures to ensure the request for recovery purposes. The requested State may also be informed of such procedures by any interested person. If necessary, upon receipt of such information, the requested State shall consult with the requesting State in these matters. 3. As soon as a final decision has been taken within the framework of these procedures, the requested State or, in any other case, the requesting State shall notify the other State of such decision and its provisions, which it has in order to comply with the request for assistance.

CHAPTER V. SPECIAL PROVISIONS

Article 24 Application of the Convention

1. The Parties shall consult with each other through their respective competent authorities in order to implement this Convention. To do this, the competent authorities can apply either directly or authorize subordinate authorities to act on their behalf. The competent authorities of two or more Parties may agree among themselves on the nature of the application of the Convention. 2. If the requested State considers that the application of this Convention in a particular case may have serious and undesirable consequences, the competent authorities of the requested State and the requesting State shall consult and seek to resolve the situation by mutual agreement. 3. A coordinating body consisting of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention under the auspices of the OECD. To this end, the coordinating body recommends any measures that contribute to the achievement of the main objectives of the Convention. In particular, it acts as a forum for the study of new methods and procedures for improving international cooperation on tax matters and, if necessary, can recommend amendments or amendments to the Convention. States that have signed but not yet ratified, accepted or approved the Convention may be represented at meetings of the coordinating body as observers. 4. A Party may request the coordinating body to provide an opinion on the interpretation of the provisions of the Convention. 5. In case of difficulties or doubts regarding the implementation or interpretation of the Convention between two or more Parties, the competent authorities of these Parties shall make every effort to resolve the problem by reaching a mutual agreement. The agreement is reported to the coordinating body. 6. The Secretary General of the OECD shall inform the Parties and signatory States to this Convention that have not yet ratified, accepted or approved the Convention of the views expressed by the coordinating body in accordance with the provisions of paragraph 4 and of the mutual agreements reached in accordance with paragraph 5 above.

Article 25 Language

Requests for assistance and responses to them shall be drawn up in one of the official languages of the OECD and the Council of Europe or in any other language by mutual agreement between the Contracting States concerned.

Article 26 Expenses

Unless otherwise agreed by the Parties concerned: (a) The ordinary costs of assistance shall be borne by the requested State; (b) the extraordinary costs of assistance shall be borne by the requesting State.

CHAPTER VI. FINAL PROVISIONS

Article 27 Other international agreements and arrangements

1. The possibilities of assistance provided for in this Convention are not limited or limited to those contained in existing or future international agreements or other arrangements between the Parties concerned or other arrangements that relate to cooperation on tax matters. 2. Notwithstanding paragraph 1, the Parties that are Member States of the European Union may apply in their relations the possibilities of assistance provided for by the Convention, since they allow for broader interaction than the possibilities provided for by the applicable rules of the European Union.

Article 28 Signature and entry into force of the Convention

1. This Convention is open for signature by the member States of the Council of Europe and the OECD member countries. It is subject to ratification, acceptance or approval. The instruments of ratification, acceptance or approval shall be deposited with one of the depositaries. 2. This Convention shall enter into force on the first day of the month following the expiration of three months after the date on which five States have expressed their consent to be bound by the provisions of the Convention and in accordance with the provisions of paragraph 1.3. In respect of any member State of the Council of Europe or any OECD member country that subsequently expresses its consent to be bound by the provisions of the Convention, it will enter into force on the first day of the month following the expiration of three months after the date of deposit of instruments of ratification, acceptance or approval. 4. Any member State of the Council of Europe or any OECD member State that becomes a Party to the Convention after the entry into force of the Protocol amending the Convention, opened for signature on May 27, 2010 (the "2010 Protocol"), becomes a Party to the Convention as amended by this Protocol, unless they express a different intention to in a written message to one of the Depositories. 5. After the entry into force of the 2010 Protocol, any State that is not a member of the Council of Europe or the OECD may request an invitation to sign and ratify this Convention as amended by the 2010 Protocol. Any such request shall be forwarded to one of the Depositaries, who shall forward it to the Parties. The Depositary also informs the Committee of Ministers of the Council of Europe and the OECD Council. The decision to invite States requesting to become parties to this Convention shall be taken by consensus of the Parties to the Convention through the coordinating body. In respect of any State ratifying the Convention as amended by the 2010 Protocol in accordance with this paragraph, this Convention shall enter into force on the first day of the month following the expiration of a period of three months from the date of deposit of the instrument of ratification with one of the Depositaries. 6. The provisions of this Convention, as amended by the 2010 Protocol, apply to administrative assistance in respect of tax periods beginning on or after January 1 of the year following the year in which the Convention, as amended by the 2010 Protocol, entered into force for a Party or, in cases where there is no tax period, administrative assistance in respect of tax assessments carried out on or after January 1 of the year following the year in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Party. Any two or more Parties may mutually agree that the Convention, as amended by the 2010 Protocol, applies to administrative assistance in respect of earlier tax periods or tax charges. 7. Notwithstanding paragraph 6, in cases involving intentional conduct that is subject to prosecution under the criminal law of the requesting Party, the provisions of this Convention, as amended by the 2010 Protocol, shall apply from the date of entry into force for the Party in respect of earlier tax periods or tax assessments.

Article 29 Territorial application of the Convention

1. Each State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval, determine the territory or territories to which the Convention will apply. 2. Any State may at any time thereafter, by means of a declaration addressed to one of the depositaries, extend the application of the Convention to any other territory specified in the declaration. In respect of such territory, the Convention shall enter into force on the first day of the month following the expiration of three months from the date of receipt of such declaration by the Depositary. 3. Any declaration made in accordance with either of the two preceding paragraphs in respect of any Territory defined in such declaration may be withdrawn by notification addressed to one of the depositaries. The application is considered withdrawn on the first day of the month following the expiration of three months from the date of receipt of such notification by the Depositary.

Article 30 Reservations

1. Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval, or later, declare that it reserves the right: (a) Not to provide any assistance in respect of any taxes of other Parties listed in subparagraph (b) paragraph 1 of Article 2, provided that it has not included its domestic taxes in one of these types of taxes in accordance with Annex A to the Convention.; (b) Not to provide assistance in the execution of any tax claim or in the collection of an administrative fine for all types of taxes, or only for a specific type or several types listed in paragraph 1 of Article 2; (c) Not to provide assistance in respect of any tax claim that exists on the date of entry into force of the Convention in respect of such State or, if a reservation was previously made in accordance with the above-mentioned sub-paragraphs (a) or (b), on the date of withdrawal of such reservation in respect of taxes of the relevant category.; (d) Not to provide assistance in sending documents for all taxes or only for taxes of one or more types listed in paragraph 1 of Article 2; (e) Not to allow documents to be sent by mail, as provided for in paragraph 3 of Article 17. (f) Apply paragraph 7 of Article 28 exclusively to administrative assistance relating to tax periods beginning on or after 1 January of the first year of the three-year period preceding the year in which the Convention as amended by the 2010 Protocol entered into force for a Party or in cases where there is no tax period for administrative assistance relating to tax matters accruals made on or after January 1 of the first year of the three-year period preceding the year in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Party. 2. No other reservations are allowed. 3. After the entry into force of the Convention in respect of a Party, that Party may make one or more of the reservations listed in paragraph 1 that it did not make at the time of ratification, acceptance or approval. Such reservations shall enter into force on the first day of the month following the expiration of three months from the date of receipt of the reservation by one of the Depositaries. 4. Any Party that has made a reservation in accordance with paragraphs 1 and 3 may withdraw it in whole or in part by sending a notification to one of the depositaries. The reservation shall be deemed withdrawn on the date of receipt of such notification by this Depositary. 5. A Party that has made a reservation in respect of one of the provisions of this Convention may not require the application of this provision by any other Party; however, if its reservation is partial, it may require the application of this provision to the extent that it itself has accepted it.

Article 31 Denunciation

1. Any Party may denounce this Convention at any time by notification addressed to one of the depositaries. 2. In such a case, the Convention in respect of that Party shall terminate on the first day of the month following the expiration of three months from the date of receipt of the notification by the depositary. 3. Any Party that has denounced the Convention remains bound by the provisions of article 22 as long as it has documents or information obtained in accordance with the Convention.

Article 32 Depositories and their functions

1. The depositary, in respect of which an action has been performed, a notification has been sent or information has been communicated, will notify the member States of the Council of Europe and the OECD member countries and any Party to this Convention.: (a) Any signature; (b) The deposit of instruments of ratification, acceptance or approval; (c) any date on which this Convention enters into force in accordance with the provisions of articles 28 and 29; (d) Any declaration made in accordance with the provisions of paragraph 3 of article 4 or paragraph 3 of Article 9 and the withdrawal of such a statement; (e) Any reservation made in accordance with the provisions of article 30 and the withdrawal of any reservation in accordance with the provisions of paragraph 4 of article 30; (f) Any notification received in accordance with the provisions of paragraphs 3 or 4 of article 2, paragraph 3 of article 3, article 29 or paragraph 1 of article 31; (g) any other action, notification or communication in relation to this Convention. 2. The depositary receiving the communication or making the notification in accordance with the provisions of paragraph 1 shall immediately notify the other depositary. In witness whereof, the undersigned, being duly authorized thereto, have signed this Convention.

Done by the Depositaries on June 1, 2011, in accordance with Article X.4 of the Protocol, as amended by the Protocol on Mutual Administrative Assistance in Tax Matters, in English and French, both texts being authentic, in two copies, one of which is deposited in the archives of each Depository. I am sending certified copies to each Party to the Agreement as amended by the Protocol and to each State entitled to become a party.

RCPI's note! The text of the Convention in English and French is attached.

President

Republic of Kazakhstan

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