On the Ratification of the Agreement on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union

Home / RLA / On the Ratification of the Agreement on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union

The Law of the Republic of Kazakhstan dated April 3, 2009 No. 148-IV.

RCPI's note! The Agreement is terminated in connection with the entry into force of the Treaty on the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated 14.10.2014 No. 240-V (for the procedure of entry into force, see Article 113).

To ratify the Agreement on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union, signed in Moscow on January 25, 2008.

President

Republic of Kazakhstan

N. Nazarbayev

AGREEMENT on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union (Bulletin of International Treaties of the Republic of Kazakhstan, 2010, No. 5, Article 40) (Entered into force on July 1, 2010)

The RCPI's note. The Agreement is amended by the Law of the Republic of Kazakhstan dated 30.06.2010 No. 310-IV.

The Government of the Republic of Belarus, the Government of the Republic of Kazakhstan and the Government of the Russian Federation, hereinafter referred to as the Parties,

Recognizing the generally accepted norms and rules of international trade,

have agreed on the following:

Article 1 Basic concepts used in this Agreement

For the purposes of this Agreement, the following terms are used:

"indirect taxes" - value added tax (hereinafter referred to as VAT) and excise taxes (excise tax or excise duty);

"zero rate" is the imposition of VAT at a rate of zero percent, which means for taxpayers (payers) VAT right to refund (offset, refund) of VAT amounts from the budget;

"taxpayers (payers)" - taxpayers (payers) of taxes, fees and duties of the member states of the Customs Union;

"commodity" - any movable and immovable property, all types of energy, sold or intended for sale;

"work" is an activity whose results have a material expression and can be implemented to meet the needs of an organization and (or) individuals.;

"service" is an activity whose results have no material expression, are realized and consumed in the process of carrying out this activity, as well as the transfer or granting of patents, licenses, trademarks, copyrights or other rights.;

"export of goods" is the export of goods sold by taxpayers (payers) from the territory of one member state of the Customs Union to the territory of another member state of the Customs Union.;

"import of goods" is the import of goods by taxpayers (payers) into the territory of one member state of the Customs Union from the territory of another member state of the Customs Union.;

"competent authorities" - ministries of finance, tax and customs authorities of the member states of the Customs Union.

Article 2 The principle of levying indirect taxes on the export of goods

When exporting goods, a zero VAT rate and/or exemption from payment (refund of the amount paid) of excise taxes are applied, provided that the export is documented.

Article 3 The principle of levying indirect taxes on the import of goods

When goods are imported into the territory of one member State of the customs Union from the territory of another member State of the Customs Union, indirect taxes are levied by the tax authorities of the importing state, with the exception of goods imported into the territory of one member State of the Customs Union from the territory of another member State of the Customs Union for processing and subsequent export of processed products from the territory of another state-a member of the customs Union, goods transported in transit, as well as goods that, in accordance with the legislation of the states-members of the customs union are not subject to taxation upon importation into its territory.

The specifics of the application of indirect taxes on imports into special (free) economic zones are established by a separate protocol concluded between the Parties.

The rates of indirect taxes on imported goods in mutual trade should not exceed the rates of indirect taxes levied on similar domestically produced goods.

Article 4 Procedure for the collection of indirect taxes and control over their payment during the export and import of goods

The procedure for collecting indirect taxes and the mechanism for monitoring their payment during the export and import of goods is carried out in accordance with a separate protocol concluded between the Parties.

Article 5 Procedure for the collection of indirect taxes in the performance of works and services

The procedure for collecting indirect taxes in the performance of works and services is carried out in accordance with a separate protocol concluded between the Parties.

Article 6 Exchange of information between tax authorities

The exchange of information between the tax authorities of the Parties, which also includes a list of information necessary to ensure the completeness of indirect tax collection, is carried out in accordance with a separate interdepartmental protocol.

Article 7 Relationship of the Agreement with international treaties

The provisions of this Agreement do not affect the rights and obligations of the Parties arising from other international treaties to which they are parties.

Article 8 Dispute resolution

Disputes related to the application or interpretation of the provisions of this Agreement are resolved through consultations and negotiations between the Parties, and in case of failure to reach an agreement, they are referred to the Court of the Eurasian Economic Community.

Article 9 Amendments and additions

By agreement of the Parties, amendments may be made to this Agreement, which are formalized in separate protocols.

Article 10 Final provisions

This Agreement enters into force in accordance with the Protocol on the Procedure for the Entry into Force of International Treaties aimed at Forming the Legal Framework of the Customs Union, Withdrawal from them and Accession to them dated October 6, 2007, and is subject to application from January 1 of the year following the year of entry into force of the protocols specified in Articles 3 4, 5 and 6 of this Agreement, but not earlier than the entry into force of the Treaty on the Establishment of a Single Customs Territory and the Formation of the Customs Union dated October 6, 2007.

Done in Moscow on January 25, 2008, in one original copy in the Russian language.

The original copy of this Agreement is kept in the Integration Committee of the Eurasian Economic Community, which, as the depositary of this Agreement, will send each Party a certified copy of it.

Behind

Government

Republics

Russian

Belarus

Kazakhstan

Federations

I hereby certify that this text is a certified copy of a certified copy of the Agreement on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union, signed on January 25, 2008 in Moscow.

Head of the Department

International Law Department

Ministry of Foreign Affairs

Republic of Kazakhstan

B. Piskorsky

President

Republic of Kazakhstan

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