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

The Law of the Republic of Kazakhstan dated November 9, 1998 No. 290

To ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Moldova on the principles of levying indirect taxes on the export and Import of Goods (works, services), signed in Chisinau on June 12, 1997.

President of the Republic of Kazakhstan

Agreement * between the Government of the Republic of Kazakhstan and the Government of the Republic of Moldova 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. 5, Article 93) (Entered into force on November 25, 1998 - J. "Diplomatic Courier", special issue No. 2, September 2000, p. 162) (Entered into force on November 25, 1998 - Bulletin of International Treaties of the Republic of Kazakhstan, 2003, No. 12, art. 88)

The Government of the Republic of Kazakhstan and the Government of the Republic of Moldova, hereinafter referred to as the Parties, striving to further 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 duty (excise tax or fee); b) the term "zero rate" means the imposition of value-added tax at a rate of 0%, as provided for by the procedure established by the legislation on taxes of the Parties; c) the term "principle of paragraph destination" means the application of a zero rate for the export of goods (works, services) from the customs territory of one Party and taxation on imports at the current rate established by the domestic legislation of the other Party.; d) the term "competent authorities" means from the Moldovan Side - the Ministry of Finance of the Republic of Moldova, from the Kazakh Side - the Ministry of Finance of the Republic of Kazakhstan.

Article 2 The principle of tax collection during export

One Party will impose zero-rate value-added taxes on goods (works, services) exported to the territory of the other Party, while exports will not be subject to excise tax.

Article 3 The principle of collecting taxes on imports

1. Goods (works, services) imported into the territory of one of the Parties that are exported from the territory of the other Party are subject to indirect taxes in the importer's country in accordance with its legislation. Taxation will be carried out by the customs authorities when goods are imported into the customs territory of this Party. 2. When imposing taxes on imports of goods (works, services) exported from the territory of the other Party, the Parties will apply the same tax rates as those established for goods (works, services) produced (sold) in the territories of the Parties.

Article 4 Resolution of disputes

1. The Parties, within the framework of their legislation, will in the future 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. 2. All disputes and disagreements between the Parties regarding the interpretation and application of the provisions of this Agreement will be resolved through consultations and negotiations.

Article 5 Final provisions

This Agreement is concluded for an indefinite period and shall enter into force from the date of notification by the Parties of the completion of all necessary domestic procedures for its entry into force. This Agreement will apply only to goods (works, services) submitted after its entry into force. Each Party may withdraw from this Agreement by sending a written notification to the other 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 Chisinau on June 12, 1997, in two original copies, each in the Kazakh, Moldovan and Russian languages, all texts being equally authentic.

If there is disagreement between the Parties on the text of this Agreement in Kazakh and Moldovan, the text in Russian will be used as the basis.

President

Republic of Kazakhstan

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