On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of Ukraine on the principles of levying indirect taxes on the Export and Import of Goods (works, services)
The Law of the Republic of Kazakhstan dated May 11, 1999 No. 380
To ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of Ukraine on the principles of levying indirect taxes on the export and Import of Goods (works, services), concluded in Kiev on June 13, 1997.
President of the Republic of Kazakhstan
Agreement
between the Government of the Republic of Kazakhstan and
By the Government of Ukraine on the principles of
collection of indirect taxes on exports and
import of goods (works, services)
(Bulletin of International Treaties of the Republic of Kazakhstan, 2000, No. 3, Article 27) (Entered into force on May 31, 1999 - J. "Diplomatic Courier",
special issue No. 2, September 2000, p. 176)
The Government of the Republic of Kazakhstan and the Government of Ukraine, hereinafter referred to as the "Contracting Parties",
Striving to develop trade and economic cooperation, establish equal opportunities for business entities and create conditions for fair competition, guided by generally accepted norms and rules of international trade, 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 excise duty); b) the term "zero rate" means the imposition of value-added tax at a rate of zero percent, as provided for by the procedure established by the tax legislation of the Contracting Parties; c) the term "competent authorities" means from From the Kazakh side - the Ministry of Finance of the Republic of Kazakhstan, from the Ukrainian side - the Ministry of Finance of Ukraine.
Article 2. The principle of tax collection during export One Contracting Party will impose a zero-rate value-added tax on goods (works, services) exported to the other Contracting Party, while exports will not be subject to excise tax.
Article 3. The principle of levying taxes on imports Goods (works, services) imported into one Contracting Party and exported from the territory of the other Contracting Party are subject to indirect taxes in the importing country in accordance with its national legislation. When taxes are imposed on imported goods (works, services) The Contracting 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 Disagreements between the Contracting Parties regarding the interpretation or application of the provisions of this Agreement will be resolved through negotiations and consultations of the competent authorities of the Parties.
Article 5. Final provisions This Agreement is concluded for an indefinite period and enters into force from the date of the last notification by the Contracting Parties that all necessary domestic procedures have been completed for its entry into force and will remain in force until one of the Contracting Parties notifies the other Contracting Party in writing six months in advance of its intention to terminate it. This Agreement will apply only to goods (works, services) exported or imported after its entry into force. Done in Kiev on June 13, 1997, in two copies, each in the Kazakh, Ukrainian and Russian languages, all texts being equally authentic.
In case of disagreement between the Contracting Parties regarding the interpretation of the text of this Agreement, the text in Russian shall prevail.
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
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
