The International Treaty of the Republic of Kazakhstan is an international agreement, the International Republic of Kazakhstan with foreign foreign states (foreign states) or with an international choice (international organizations) in a protocol of a regulated form and the INF, regardless of the fact that such an agreement is concluded in one document or in several documents. , as well as regardless of its identification name.
Convention on Mutual Administrative Assistance in Tax Matters
The Convention on Mutual Administrative Assistance in Tax Matters (hereinafter - the Strasbourg Convention) was signed in Strasbourg on January 25, 1988 by the Council of Europe and the Organization for Economic Cooperation and Development and aimed at improving the effectiveness of cooperation between the tax services of the countries participating in the Strasbourg Convention.
In particular, the Strasbourg Convention allows for the mutual exchange of all types of taxes and any information concerning the taxation of taxpayers of the participating countries.
In addition, the Strasbourg Convention is a consequence of the regulation of temporary tax audits on the territory of each interested country. If necessary, representatives of the Tax Service of Kazakhstan take part in tax audits conducted in the participating country.
The Republic of Kazakhstan joined the Strasbourg Convention in accordance with the Decree of the Government of the Republic of Kazakhstan dated November 29, 2013 No. 1268 "On the signing by the Government of the Republic of Kazakhstan of the Agreement on mutual administrative assistance in Tax matters".
Convention on Mutual Administrative Assistance, ratified in accordance with the Law of the Republic of Kazakhstan dated December 26, 2014 No. 267-V.
Agreement on balance and mutual assistance in checking documents of tax legislation
To date, there are five such Agreements, two of which include multilateral agreements, an agreement within the framework of the Commonwealth of Independent States and an Agreement between the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation on deepening in the economic and humanitarian sphere, three of which were concluded on a bilateral basis with the Republic of Azerbaijan, the Republic of Belarus and the Russian Federation accordingly.
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Azerbaijan on taxation and mutual assistance on tax legislation (Almaty, June 10, 1997)
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on the reduction of tax legislation (Minsk, May 22, 2000)
Agreement between the Government of the Russian Federation and the Government of the Republic of Kazakhstan on control and mutual assistance in the detection of tax legislation (Minsk, September 30, 1998)
Agreement between the State Tax Committee of the Republic of Belarus, the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, the State Tax Inspectorate under the Ministry of Finance of the Kyrgyz Republic and the State Tax Service of the Russian Federation on the Ministry of Finance and Mutual Assistance in the detection of Tax Legislation (Bishkek, March 25, 1998)
Agreement on the exchange of information on tax issues
The Agreement on the Exchange of Information on Tax Issues is one of the international treaties providing for the provision of basic provisions for cooperation related to tax issues. Currently, there will be three meetings on the exchange of information on tax matters.
Agreement between the Ministry of Finance of the Republic of Kazakhstan and the Ministry of National Economy on the exchange of information on tax matters (Astana, May 4, 2012)
Agreement between the Ministry of Finance of the Republic of Kazakhstan and the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania on the exchange of information on issues (Astana, December 12, 2011)
Agreement on the exchange of information between the tax and customs authorities of the member States of the Eurasian Economic Community (Almaty, January 25, 2002)
Memorandum on the foundation and exchange of information on
In addition to international agreements, today there is a memorandum of Understanding between the Ministry of Economy and Finance of the Italian Republic and the Ministry of Finance of the Republic of Kazakhstan on raw materials and exchange of information on issues. This Memorandum on the decision on the grounds of Article 26 of the High Requirements between the Government of the Republic and the Government of the Republic of Kazakhstan on the elimination of a dual approach with respect to income taxes and coverage of evasion from collection and determination of the procedure of treatment between the tax services of the Italian Republic and the Republic of Kazakhstan.
Mutual agreement of the competent authorities
Mutual consent of the competent authorities
Multilateral cooperation of competent authorities on the automatic exchange of information on financial accounts
On June 26, 2018, the Committee of the Ministry of Finance of the Ministry of Finance of the Republic of Kazakhstan signed a one-party agreement of the authorities on the automatic exchange of information on financial accounts (a multilateral agreement).
The multilateral solution is disclosed in Article 6 on mutual administrative assistance in tax matters, ratified by the Law of the Republic of Kazakhstan No. 267-V of December 26, 2014 (hereinafter referred to as the Strasbourg Convention) and provides for the application of a Single Standard for Automatic Transmission of Information (CRS) on financial accounts.