On the ratification of the Agreement between the Republic of Kazakhstan and the Republic of Tajikistan on the principles of levying indirect taxes on the Export and Import of Goods (Works, services)
Law of the Republic of Kazakhstan dated June 23, 2000 No. 62
To ratify the Agreement between the Republic of Kazakhstan and the Republic of Tajikistan on the Principles of levying indirect taxes on the Export and Import of Goods (works, services), concluded in Dushanbe on December 16, 1999.
President of the Republic of Kazakhstan
Agreement between the Republic of Kazakhstan and the Republic of Tajikistan on the principles of levying indirect taxes on the export and import of goods (works, services)
(Entered into force on July 13, 2000 - Bulletin of International Treaties of the Republic of Kazakhstan, 2001, No. 5, art. 47)
The Republic of Kazakhstan and the Republic of Tajikistan, hereinafter referred to as the Parties, striving to develop mutually beneficial trade and economic relations and 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 The terms used in the Agreement are: 1) "indirect taxes" - value added tax and excise duty (excise tax); 2) "zero rate" - taxation of value added tax at a rate of zero percent, which entitles to offset; 3) "goods" - any property, including including products (including all types of energy), currency and currency values; 4) "pseudo-export" - fictitious documentation of goods (works, services) as exported from the customs territory of a Party, in which there is no actual export of goods (actual sale of works, services) outside the customs territory of that Party; 5) "country of destination of goods (works, services)" - the state into whose customs territory goods (works, services) are imported;
6) "competent authorities" - on the Kazakh side - the Ministry of Finance, the Ministry of State Revenue, on the Tajik side - the Ministry of Finance.
Article 2 The principle of tax collection during export
1. The Parties will not impose indirect taxes on goods (works, services) exported from the customs territory of one Party to the customs territory of the other Party. 2. This rule means: 1) zero-rate VAT; 2) exemption from excise taxes.
Article 3 1. Goods (works, services) imported into the customs territory of one of the Parties and exported from the customs territory of the other Party are subject to indirect taxes in the country of destination of the goods (works, services) in accordance with its national legislation. 2. When taxes are levied on imports of goods (works, services) exported from the customs territory of the other Party, the tax rates established by the national legislation of the country of destination of the goods (works, services) are applied.
Article 4 Control over the movement of goods and payment of indirect taxes In order to apply this Agreement and ensure the completeness of the collection of indirect taxes on imports of goods (works, services), as well as to avoid pseudo-exports, the competent authorities of the Parties will develop and put into effect a mechanism for controlling the movement of goods across the customs borders of the Parties and the payment of indirect taxes, including determining the provisions regarding the place of sale of works, services.
Article 5 Relationship with international treaties This Agreement does not affect the norms of other international treaties to which the Parties are Parties.
Article 6 Procedure for resolving 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. 2. All disputes and disagreements between the Parties regarding the interpretation and application of the provisions of this Agreement will be resolved by the competent authorities of the Parties through consultations and negotiations.
Article 7 Information exchange The Parties will exchange information on amendments and additions to their domestic legislation regarding taxes covered by this Agreement.
Article 8 The procedure for making changes and additions By agreement of the Parties, amendments and additions may be made to this Agreement, which will be formalized by a Protocol that is an integral part of this Agreement.
Article 9 Final provisions 1. This Agreement is concluded for an indefinite period and shall enter into force from the date of the last notification by the Parties of the completion of all necessary domestic procedures for its entry into force. 2. This Agreement will remain in force until one of the Parties notifies the other Party in writing six months in advance of its intention to terminate it. 3. This Agreement will apply only to goods (works, services) delivered after its entry into force.
Done in Dushanbe on December 16, 1999, in two original copies, each in Kazakh, Tajik and Russian languages.
In case of disagreement between the Parties regarding the interpretation of the text of this Agreement, the text in Russian shall prevail.
For the Republic For the Republic Kazakhstan Tadjikistan
(Experts: Umbetova A.M., Tsai L.G.)
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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