On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Azerbaijan on the principles of levying indirect taxes on the export and import of Goods (works, services)

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On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Azerbaijan on the principles of levying indirect taxes on the export and import of Goods (works, services)

Law of the Republic of Kazakhstan dated June 29, 1998 No. 239

To ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Azerbaijan on the principles of levying indirect taxes on the export and import of Goods (works, services), signed in Almaty on June 10, 1997.

President of the Republic of Kazakhstan

Agreement between the Government of the Republic of Kazakhstan and The Government of the Republic of Azerbaijan on the principles of levying indirect taxes on the export and import of goods (works, services)

 (Bulletin of International Treaties of the Republic of Kazakhstan, 1999, No. 4, Article 77) (Entered into force on July 9, 1998 - J. "Diplomatic Courier", special issue No. 2, September 2000, p. 159) The Government of the Republic of Kazakhstan and the Government of the Republic of Azerbaijan, hereinafter referred to as the Contracting Parties, striving to develop mutually beneficial economic relations and deepen economic integration, establish equal opportunities for business entities and create conditions for fair competition, guided by generally accepted norms and rules of international trade, have agreed as follows:

Article 1

General definitions For the purposes of this Agreement: a) the term "indirect taxes" means value-added tax and excise tax; b) the term "zero rate" means the imposition of value-added tax at a rate of 0%, which is equivalent to full exemption from value-added tax.; c) the term "destination principle" means the application of a zero rate for exports from the customs territory of one Contracting Party and the taxation of imported (or imported) goods (works, services) at the rate established by the domestic legislation of that Party; d) the terms "one Contracting Party" and "the other Contracting Party" means the Republic of Kazakhstan and The Republic of Azerbaijan, depending on the context; e) the term "competent authorities" means from the Kazakh side - the Ministry of Finance of the Republic of Kazakhstan, from the Azerbaijani side - the Ministry of Finance of the Republic of Azerbaijan and the Main State Tax Inspectorate of the Republic of Azerbaijan.  

Article 2 The principle of levying taxes on exports The Contracting Parties will not impose indirect taxes on goods (works, services) exported by one Contracting Party to the other Contracting Party.

 Article 3 The principle of levying taxes on imports Goods (works, services) imported into the territory of one Contracting Party and exported from the territory of the other Contracting Party are subject to indirect taxes in the importing country in accordance with its national legislation. Taxation is carried out by the customs authorities when goods are imported into the customs territory of the Contracting Party. When imposing taxes on imported goods (works, services), the Contracting Parties will not apply tax rates exceeding the corresponding taxes on similar goods (works, services) of domestic production.  

Article 4  The Contracting Parties, within the framework of their legislation, will take coordinated actions aimed at creating an identical indirect taxation system, in particular regarding taxation issues in trade with third countries, as well as the incorporation of the principles specified in this Agreement into domestic tax legislation. The competent authorities will develop a specific procedure for the operation of this paragraph, taking into account the provisions of previously reached agreements in the field of cooperation and mutual assistance in matters of compliance with tax legislation. All disputes and disagreements regarding the interpretation and application of the provisions of this Agreement will be resolved through consultations and negotiations between the Contracting Parties.

Article 5 Final provision This Agreement shall enter into force on the date of notification by the Contracting Parties of the completion of all necessary domestic procedures. This Agreement will apply only to goods (works, services) submitted after its entry into force. Each Contracting Party may withdraw from this Agreement by sending a written notification to the other Contracting Party no later than six months prior to withdrawal, having settled financial and other obligations that arose during the validity of the Agreement. Done in Almaty on June 10, 1997, in two original copies each in Kazakh, Azerbaijani and Russian. In case of disagreement between the Contracting Parties on the text of this Agreement in Kazakh and Azerbaijani languages, the text in Russian is used as the basis.

President

Republic of Kazakhstan

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