On the ratification of the Agreement on Joint Control Measures on Compliance with the Procedure for Crediting and Distributing amounts of import customs duties (other duties, taxes and charges having Equivalent Effect) and their transfer to the budgets of the Member States of the Eurasian Economic Union
The Law of the Republic of Kazakhstan dated February 17, 2023 No. 202-VII SAM.
To ratify the Agreement on Joint Control Measures on Compliance with the Procedure for Crediting and Distributing Amounts of Import customs duties (other duties, taxes and Charges having Equivalent Effect) and their transfer to the budgets of the member States of the Eurasian Economic Union, signed in Moscow on November 16, 2021.
President of the Republic of Kazakhstan
K. TOKAEV
Note. The text of the international Agreement attached to the regulatory legal act is not official. An officially certified copy of the international Agreement of the Republic of Kazakhstan in the languages of its conclusion can be obtained from the Ministry of Foreign Affairs of the Republic of Kazakhstan, responsible for registration, accounting and storage of international Agreements of the Republic of Kazakhstan.
AGREEMENT on joint control measures on compliance with the procedure for crediting and distributing amounts of import customs duties (other duties, taxes and charges having equivalent effect) and their transfer to the budgets of the member States of the Eurasian Economic Union
The Member States of the Eurasian Economic Union, hereinafter referred to as the Member States,
in order to implement paragraph 53 of the Protocol on the Procedure for Crediting and Distributing the Amounts of Import Customs Duties (Other Duties, Taxes and Charges having Equivalent Effect) and their transfer to the budgets of the Member States (Annex No. 5 to the Treaty on the Eurasian Economic Union of May 29, 2014) (hereinafter referred to as the Protocol),
guided by The Treaty on the Eurasian Economic Union of May 29, 2014, generally recognized principles and norms of international law,
based on the need to ensure the completeness and timeliness of the receipt of amounts of import customs duties (other duties, taxes and charges having equivalent effect) (hereinafter referred to as import customs duties) to the budgets of the Member States,
declaring their intention to maintain mutually beneficial cooperation,
have agreed on the following:
Article 1 General provisions
1. Verification of compliance by the authorized bodies of the Member States with the provisions of the Protocol is carried out annually by the supreme bodies of the state financial control of the Member States within the framework of joint control measures.
2. When organizing and conducting joint control measures on compliance by the authorized bodies of the Member States with the provisions of the Protocol, the supreme bodies of state financial control of the Member States shall be guided by this Agreement, as well as the legislation of their State.
3. The working language of the joint control activities is Russian.
Russian Russian and the official language of the Member State (with their translation into Russian attached) should be provided for information and documents within the framework of joint control measures.
4. The concepts used in this Agreement are applied in the meanings defined by the Protocol.
Article 2 Objectives of joint monitoring activities
The main objectives of joint control activities are verification and control:
transfer of the amounts of import customs duties to be distributed to a single account of the authorized body of the Member State;
completeness and timeliness of the transfer by the authorized bodies of the Member States of the amounts of import customs duties to be distributed between the budgets of the Member States;
compliance by the authorized bodies of the Member States with the standards for the distribution of import customs duties established for each Member State.
Article 3 Organization and conduct of joint monitoring activities
1. Joint monitoring activities are conducted annually at the authorized body of each Member State and must be completed in the territories of all Member States no later than September 1 of the year following the reporting year.
Expenses for sending representatives of the supreme state financial control body of a Member State to carry out joint control activities are carried out at the expense of the budget of this Member State.
2. For conducting a joint control event, a program for conducting a joint control event (hereinafter referred to as the program) is being drawn up.
The program for the reporting year is developed by the supreme state financial control body of the member State, which holds the chairmanship of the bodies of the Eurasian Economic Union in accordance with paragraph 4 of Article 8 of the Treaty on the Eurasian Economic Union dated May 29, 2014, in the year of the joint control event.
The program establishes the subject and objects of a joint control event, issues to be resolved within the framework of such an event, the timing of its holding at the facilities, the composition of a joint control group consisting of representatives of the highest state financial control bodies of the member states (hereinafter referred to as the joint control group), the date and place of a joint meeting of the boards (councils, authorized persons) of the highest state bodies. financial Control of the Member States (hereinafter referred to as the Joint Board).
The program is coordinated by the supreme bodies of the state financial control of the Member States and approved by their heads (persons authorized by them) no later than April 1 of the year following the reporting year.
The supreme bodies of the state financial control of the Member States in whose territories the joint control event is being held shall send to the authorized bodies of their states a program with the attachment of documents necessary for the organization and holding of the specified event.
3. The authorized bodies of the member States provide the members of the joint control group with appropriate working conditions (organize access to the territory of the authorized body, provide separate premises, office equipment, communication services) and assist in conducting a joint control event.
The members of the joint control group determine the necessity and possibility of carrying out certain control actions, techniques and methods of obtaining information and documents, conducting analytical procedures, as well as the amount of data sampling that ensures the collection of the required information and evidence.
The members of the joint control group are required to comply with the laws of the host State, as well as the rules and procedures for conducting control measures applied in that State.
4. The authorized bodies of the Member States shall provide the members of the joint control group with information and documents related to the crediting and distribution of import customs duties and their transfer to the budgets of the Member States.
If it is necessary to obtain additional information and documents from the central customs authorities and national (central) banks of the Member States in order to conduct a joint control event, the supreme state financial control authority of the Member State in whose territory the joint control event is being conducted, to such central customs authorities and national (central) banks of the Member States. Requests are sent for the submission of relevant information and documents.
The requested information and documents or explanations (if it is impossible to provide the requested information and documents) are sent to the supreme state financial control authority of the Member State in whose territory the joint control event is being conducted, within the time limits specified in the request of the supreme State financial control authority of the Member State.
The requested documents are submitted in the form of hard copies and (or) in electronic form.
5. The transfer of information and documents containing information classified as a state or other legally protected secret on paper and (or) in electronic form is carried out in accordance with the legislation of the Member State in whose territory the joint control event is conducted.
The specified information may not be used without the written consent of the authorized body that provided such information, the central customs authority or the national (central) bank for purposes other than those for which it was requested and submitted. Responsibility for the disclosure of such information is determined in accordance with the laws of the State of which the person who disclosed the information is a national and international treaties applicable in relations between the Member States.
Article 4 Registration of the results of the joint control event
1. Based on the results of the joint control event, the following documents are generated::
a) acts on the results of the joint control event for the inspection of authorized bodies of the Member States (hereinafter referred to as the inspection acts);
b) written objections of the authorized bodies of the Member States (if any);
c) a summary report on the results of the joint control event (hereinafter referred to as the summary report).
2. The results of the joint control event for the verification of the authorized body of the Member State are formalized by an act of verification.
The form of the audit report is determined by the heads (persons authorized by them) of the highest state financial control bodies of the Member States.
The form of the audit report is determined by the heads (persons authorized by them) of the highest state financial control bodies of the Member States.
The audit report is drawn up in one copy for the authorized body of the member State and for the supreme state financial control body of each Member State, signed by the members of the joint control group and the head (authorized by him) of the authorized body of the Member State.
The head (the person authorized by him) of the authorized body of the Member State, in respect of which a joint control event is being conducted, is provided with up to 3 working days from the date of submission of a copy of the inspection report to familiarize himself with the inspection report.
If there are objections to the inspection report, the head (the person authorized by him) of the authorized body of the member state signs it with a reservation about the presence of objections. Written objections, accompanied by the necessary information and documents, are sent to the supreme state financial control authority of the Member State in whose territory the joint control event was conducted within 10 working days from the date of signing the audit report and are taken into account when preparing the summary report.
Based on the results of a joint control event, documents containing information classified as a state or other legally protected secret are processed by the highest state financial control authorities of the Member States in accordance with the legislation of the Member State in whose territory the joint control event is being conducted.
3. Based on the results of the joint control event, the supreme state financial control body of the member state specified in the second paragraph of paragraph 2 of Article 3 of this Agreement, no later than November 1 of the year following the reporting year, forms a draft consolidated report, which includes the facts set out in the audit reports, the results of the analysis of information and documents, including received at the request of the supreme state financial control bodies of the Member States, and consideration of written objections from authorized bodies of the Member States (if any), conclusions and suggestions for the elimination of the identified violations.
The supreme State financial Control body of the member state specified in the second paragraph of paragraph 2 of Article 3 of this Agreement, no later than 15 working days before the date of the meeting of the joint board, sends an invitation to the Eurasian Economic Commission for its representatives to participate in this meeting (indicating the issues planned for consideration).
The supreme bodies of state financial control of the member States, no later than 15 working days before the date of the meeting of the joint board, send invitations to the authorized bodies, central customs authorities, national (central) banks of their states for their representatives to participate in the meeting of the joint board (indicating the issues planned for consideration) within the competence of each authorized body. the central customs authority, the national (central) bank.
The summary report is signed by the heads (their authorized persons) of the supreme bodies of state financial control of the Member States at a meeting of the joint board.
The meeting of the joint board is held by the supreme state financial control body of the Member State specified in the second paragraph of paragraph 2 of Article 3 of this Agreement, no later than December 31 of the year following the reporting year.
By decision of the supreme bodies of state financial control of the member States, a meeting of the joint board may be held in a video conference mode followed by an exchange of signed final documents.
4. The summary report is sent within 10 working days from the date of its signing.:
a) by the supreme bodies of state financial control of the Member States - to the Governments of their States;
b) by the supreme state financial control body of the member State specified in the second paragraph of paragraph 2 of Article 3 of this Agreement, to the Eurasian Economic Commission.
5. By decision of the joint board, the consolidated report, in the part to be published on the Internet information and telecommunications network, is posted by the supreme bodies of state financial control of the member States on their official websites and sent to the Eurasian Economic Commission for publication on the official website of the Eurasian Economic Union.
Article 5 Mechanism for the elimination of identified violations and the implementation of proposals
1. The Government of the Member State, within 10 working days from the date of receipt of the summary report, sends it for execution to the state authorities of its State indicated in the summary report.
The State authorities of the Member State are obliged to eliminate the identified violations, take measures to ensure the implementation of the proposals indicated in the consolidated report and inform the Government and the supreme body of state financial control of their State in accordance with the deadlines set in the consolidated report.
The elimination of violations when crediting to the budget of a Member State the amounts of import customs duties to be distributed to the budgets of the Member States is carried out in accordance with the legislation of that State.
The Supreme body of the State Financial Control of a member State, within 10 working days from the date of receipt of information from the state authorities of its state, informs the supreme bodies of the State financial control of other Member States and the Eurasian Economic Commission about the results of the elimination of identified violations and the implementation of proposals.
2. Information on the elimination of violations and the implementation of proposals specified in the summary report is reflected in the summary report for the next reporting year.
Article 6 Final provisions
1. Disputes related to the application of this Agreement shall be resolved in accordance with the procedure established by the Legislation of the Russian Federation. The Treaty on the Eurasian Economic Union dated May 29, 2014.
2. By mutual agreement of the Member States, amendments and additions may be made to this Agreement, which are formalized by separate protocols that enter into force in accordance with paragraph 3 of this article.
3. This Agreement shall enter into force upon the expiration of 10 calendar days from the date of receipt by the depositary through diplomatic channels of the last written notification on the completion by the Member States of the internal procedures necessary for the entry into force of this Agreement.
4. This Agreement is an international agreement concluded within the framework of the Eurasian Economic Union and is included in the law of the Eurasian Economic Union.
Done in Moscow on November 16, 2021, in one original copy in the Russian language.
The original copy of this Agreement shall be kept in the Eurasian Economic Commission, which, as the depositary of this Agreement, will send each member State a certified copy thereof.
For the Republic of Armenia
For the Republic of Belarus
For the Republic of Kazakhstan
For the Kyrgyz Republic
For the Russian Federation
I hereby certify that this text is a complete and authentic copy of the Agreement on Joint Control Measures on Compliance with the Procedure for Crediting and Distributing Amounts of Import Customs Duties (Other Duties, taxes and Charges having Equivalent Effect) and their transfer to the budgets of the member States of the Eurasian Economic Union, signed on November 16, 2021 in the city of Moscow:
for the Republic of Armenia - Prime Minister of the Republic of Armenia Nikol Pashinyan;
for the Republic of Belarus - President of the Republic of Belarus Alexander Lukashenko;
for the Republic of Kazakhstan - by the President of the Republic of Kazakhstan K. K. Tokayev;
for the Kyrgyz Republic - President of the Kyrgyz Republic S. N. Japarov;
for the Russian Federation - President of the Russian Federation Vladimir Putin.
The original copy is kept at the Eurasian Economic Commission.
Director
Legal Department
Of the Eurasian Economic Commission
V. I. Taraskin
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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