On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on the principles of levying indirect taxes on the export and Import of Goods (works)

Law of the Republic of Kazakhstan dated July 20, 1999 No. 445

    To ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on the principles of levying indirect taxes on the export and Import of Goods (works), signed in Minsk on February 2, 1999.

    President of the Republic of Kazakhstan

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

    (Bulletin of International Treaties of the Republic of Kazakhstan, 2000, No. 5, Article 52) (Entered into force on September 1, 1999 - J. "Diplomatic Courier", special issue No. 2, September 2000, p. 170)      

    The Government of the Republic of Kazakhstan and the Government of the Republic of Belarus, hereinafter referred to as the Parties, striving to further deepen economic integration, create equal opportunities for business entities and establish conditions for fair competition, guided by generally accepted norms and rules of international trade, have agreed as follows:                                   

Article 1 The terms used in the Agreement mean: indirect taxes - value added tax and excise taxes (excise tax or excise duty); goods - any property (including all types of energy), intangible assets, as well as vehicles, with the exception of any means used for international transportation of passengers and goods, including containers and other transport equipment; export - export of goods from the customs territories of the Parties without the obligation to re-import, carrying out work in the customs territory of the Party;        import - import of goods into the customs territory of the Parties without the obligation to re-export, carrying out work in the customs territory of the Party; the principle of the country of destination is not to impose excise taxes and apply a zero rate for value-added tax on exports from the customs territory of one Party and indirect taxes on imports at the current rate established by the national legislation of the other Party;        zero rate - means the imposition of value added tax at the rate of zero percent, which is equivalent to full exemption from value added tax; competent authorities - on the Kazakh side - the Ministry of Finance, the Ministry of State Revenue, on the Belarusian side - the Ministry of Finance, the State Customs Committee, the State Tax Committee.                                   

Article 2 Goods (works) imported into the customs territory of one Party, which are exported from the customs territory of the other Party, are subject to indirect taxes in the importing State in accordance with its legislation. Indirect taxes are levied by the customs authorities when goods are imported into the customs territory of this Party.                                   

Article 3        One Party will impose a zero-rate value-added tax on goods (works) exported to the territory of the other Party. Excisable goods exported from the territory of one Party to the territory of the other Party will not be subject to excise taxes.                                   

Article 4        The customs authorities of the Parties shall, within the prescribed time limits, exchange information on the transported goods, which have been processed in customs. The procedure and mechanism of information exchange are determined by an agreement between the customs authorities of the Parties.                                  

Article 5        All disputes and disagreements between the Parties regarding the interpretation or application of the provisions of this Agreement will be resolved through negotiations and consultations between the competent authorities. By agreement of the Parties, amendments and additions may be made to this Agreement, which will be formalized by the Protocol, which is an integral part of this Agreement.                                   

Article 6 This Agreement does not interfere with the right of the Parties, in accordance with generally accepted principles of international law, to apply the necessary measures to protect the interests of domestic producers of goods and the national market.                                   

Article 7 This Agreement does not affect the rights and obligations of the Parties arising from other international treaties to which the Parties are parties.                                   

Article 8 This Agreement shall enter into force on the fifteenth day after the date of receipt of the last written notification on the completion of the internal procedures necessary for the entry into force of this Agreement.        The Agreement will terminate six months after one of the Parties receives notification of its intention to terminate this Agreement, unless this notification is withdrawn by agreement between the Parties before the expiration of this period.        This Agreement applies to goods (works) supplied after its entry into force.        Done in Minsk, on February 2, 1999, in two originals, each in the Kazakh, Belarusian and Russian languages, all texts being equally authentic.        In case of disagreement between the Parties on the text of this Agreement, the text in Russian shall be used as the basis.  

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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