Common use of ASSISTANCE IN COLLECTION Clause in Contracts

ASSISTANCE IN COLLECTION. 1. The two Contracting States undertake to lend assistance and support to each other, in the collection of the taxes to which this Convention relates, in the cases where the taxes are definitely due according to the laws of the Contracting State making the request. 2. In the case of a request for enforcement of collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which the request is made and collected in that Contracting State in accordance with the laws applicable to the enforcement and collection of its own taxes. 3. In the case of Indian tax, the request will be sent by the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) to the National Board of Revenue of the Government of the People's Republic of Bangladesh and will be accompanied by such certificate as is required by the laws of India to establish that the taxes have been finally determined and are due from the taxpayer. 4. In the case of Bangladesh tax, the request will be sent by the National Board of Revenue of the Government of the People's Republic of Bangladesh to the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) in India and will be accompanied by such certificate as is required by the laws of Bangladesh to establish that the taxes have been finally determined and are due from the taxpayer. 5. Where the tax claim has not become final by reason of its being subject to appeal or any other proceeding, a Contracting State may, in order to protect its revenues, request the other Contracting State to take such interim measures in this behalf as are lawful under the laws of that other Contracting State. 6. A request for assistance in collection of taxes due from a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State making the request. 7. The Contracting State in which tax is recovered in pursuance of paragraphs (1), (2) and (5) of this Article shall immediately thereafter remit the amount so recovered to the Contracting State which made the request but it shall be entitled to reimbursement of costs, if any, incurred in the course of rendering assistance in the recovery of such tax.

Appears in 1 contract

Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion

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ASSISTANCE IN COLLECTION. 1. The two Contracting States undertake to lend assistance and support to each other, in the collection of the taxes to which this Convention relates, in the cases where the taxes are definitely due according to the laws of the Contracting State making the request. 2. In the case of a request for enforcement of collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which the request is made and collected in that Contracting State in accordance with the laws applicable to the enforcement and collection of its own taxes. 3. In the case of Indian tax, the request will be sent by the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) Revenue to the National Board State Tax Administration of Revenue of the Government of the People's Republic of Bangladesh Ukraine and will be accompanied by such certificate as is required by the laws of India to establish that the taxes have been finally determined and are due from the taxpayer. 4. In the case of Bangladesh Ukrainian tax, the request will be sent by the National Board State Tax Administration of Revenue of the Government of the People's Republic of Bangladesh Ukraine to the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) , in India and will be accompanied by such certificate as is required by the laws of Bangladesh Ukraine to establish that the taxes have been finally determined and are due from the taxpayer. 5. Where the tax claim has not become final by reason of its being subject to appeal or any other proceeding, a Contracting State may, in order to protect its revenues, request the other Contracting State to take such interim measures in this behalf as are lawful under the laws of that other Contracting State. 6. A request for assistance in collection of taxes due from a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State making the request. 7. The Contracting State in which tax is recovered in pursuance of paragraphs (1), (2) 2 and (5) 5 of this Article article shall immediately thereafter remit the amount so recovered to the Contracting State which made the request but it shall be entitled to reimbursement of costs, if any, incurred in the course of rendering such assistance in to the recovery extent mutually agreed between the competent authorities of such taxthe two Contracting States.

Appears in 1 contract

Samples: Double Taxation Agreement

ASSISTANCE IN COLLECTION. 1. The two Contracting States undertake to lend assistance and support to each other, in the collection of the taxes to which this Convention Agreement relates, in the cases where the taxes are definitely due according to the laws of the Contracting State making the request. 2. In the case of a request for enforcement of collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which to,-which the request is made and collected in that Contracting State in accordance with the laws applicable to the enforcement and collection of its own taxes. 3. In the case of Indian tax, the request will be sent by the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) Revenue to the National Board of Revenue State Tax Committee of the Government of the People's Republic of Bangladesh Belarus and will be accompanied by such certificate as is required by the laws of India to establish that the taxes have been finally determined and are due from the taxpayer. 4. In the case of Bangladesh Belarusian tax, the request will be sent by the National Board of Revenue State Tax Committee of the Government of the People's Republic of Bangladesh Belarus to the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) , in India and will be accompanied by such certificate as is required by the laws of Bangladesh the Republic of Belarus to establish that the taxes have been finally determined and are due from the taxpayer. 5. Where the that tax claim has not become final by reason of its being subject to appeal or any other proceeding, a Contracting State may, in order to protect its revenues, request the other Contracting State to take such interim measures in this behalf as are lawful under the laws of that other Contracting State. 6. A request for assistance in collection of taxes due from a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State making the request. 7. The Contracting State in which tax is recovered in pursuance of paragraphs (1), (2) 2 and (5) 5 of this Article shall immediately thereafter remit the amount so recovered to the Contracting State which made the request but it shall be entitled to reimbursement of actual costs, if any, incurred in the course of rendering assistance in to the recovery extent mutually agreed between the competent authorities of such taxthe Contracting States.

Appears in 1 contract

Samples: Double Taxation Agreement

ASSISTANCE IN COLLECTION. 1. The two competent authorities of the Contracting States undertake to lend assistance and support to each other, other in the collection of the taxes taxes, together with interest, costs, and civil penalties relating to which such taxes, referred to in this Convention relates, in the cases where the taxes are definitely due according to the laws of the Contracting State making the requestArticle as a "revenue claim". 2. In Requests for assistance by the case competent authorities of a request for enforcement of collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which the request is made and collected in that Contracting State in accordance with the laws applicable to the enforcement and collection of its own taxes. 3. In the case of Indian tax, the request will be sent by the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) to the National Board of Revenue of the Government of the People's Republic of Bangladesh and will be accompanied a revenue claim shall include a certification by such certificate as is required by the laws of India to establish that the taxes have been finally determined and are due from the taxpayer. 4. In the case of Bangladesh taxauthority that, the request will be sent by the National Board of Revenue of the Government of the People's Republic of Bangladesh to the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) in India and will be accompanied by such certificate as is required by the laws of Bangladesh to establish that the taxes have been finally determined and are due from the taxpayer. 5. Where the tax claim has not become final by reason of its being subject to appeal or any other proceeding, a Contracting State may, in order to protect its revenues, request the other Contracting State to take such interim measures in this behalf as are lawful under the laws of that State, the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect the revenue claim and the taxpayer has no further rights to restrain collection. 3. A revenue claim of a Contracting State that has been accepted for collection by the competent authority of the other Contracting State shall be collected by the other State as though such claim were the other State's own revenue claim as finally determined in accordance with the provisions of its laws relating to the collection of its taxes. 4. Amounts collected by the competent authority of a Contracting State pursuant to this Article shall be forwarded to the competent authority of the other Contracting State. However, except where the competent authorities of the Contracting States otherwise agree, the ordinary costs incurred in providing collection assistance shall be borne by the first-mentioned State and any extraordinary costs so incurred shall be borne by the other State. 5. No assistance shall be provided under this Article for a revenue claim of a Contracting State in respect of a taxpayer to the extent that the revenue claim relates to a period during which the taxpayer was not a resident of one or the other Contracting State. 6. A request for assistance in collection Notwithstanding the provisions of Article 2, the provisions of this Article shall apply to all taxes due from collected by or on behalf of a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State making the requestState. 7. The Contracting State Nothing in which tax is recovered in pursuance of paragraphs (1), (2) and (5) of this Article shall immediately thereafter remit the amount so recovered to the be construed as imposing on either Contracting State which made the request but it shall be entitled obligation to reimbursement carry out administrative measures of costs, if any, incurred a different nature from those used in the course collection of rendering assistance in the recovery of such taxits own taxes or that would be contrary to its public policy (order public).

Appears in 1 contract

Samples: Double Taxation Agreement

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ASSISTANCE IN COLLECTION. 1. The two Contracting States undertake to lend assistance and support to each other, in the collection of the taxes to which this Convention Agreement relates, in the cases where the taxes are definitely due according to the laws of the Contracting State making the request. 2. In the case of a request for enforcement of collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which the request is made and collected in that Contracting State in accordance with the laws applicable to the enforcement and collection of its own taxes. 3. In the case of Indian tax, the request will be sent by the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) Revenue to the National Board of Revenue State Tax Committee of the Government of the People's Republic of Bangladesh Belarus and will be accompanied by such certificate as is required by the laws of India to establish that the taxes have been finally determined and are due from the taxpayer. 4. In the case of Bangladesh Belarusian tax, the request will be sent by the National Board of Revenue State Tax Committee of the Government of the People's Republic of Bangladesh Belarus to the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) , in India and will be accompanied by such certificate as is required by the laws of Bangladesh the Republic of Belarus to establish that the taxes have been finally determined and are due from the taxpayer. 5. Where the that tax claim has not become final by reason of its being subject to appeal or any other proceeding, a Contracting State may, in order to protect its revenues, request the other Contracting State to take such interim measures in this behalf as are lawful under the laws of that other Contracting State. 6. A request for assistance in collection of taxes due from a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State making the request. 7. The Contracting State in which tax is recovered in pursuance of paragraphs (1), (2) 2 and (5) 5 of this Article shall immediately thereafter remit the amount so recovered to the Contracting State which made the request but it shall be entitled to reimbursement of actual costs, if any, incurred in the course of rendering assistance in to the recovery extent mutually agreed between the competent authorities of such taxthe Contracting States.

Appears in 1 contract

Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion

ASSISTANCE IN COLLECTION. 1. The two Contracting States undertake to lend assistance and support to each other, in the collection of the taxes to which this Convention relates, in the cases where the taxes are definitely due according to the laws of the Contracting State making the request. 2. In the case of a request for enforcement of or collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which the request is made and collected in that Contracting State in accordance with the laws applicable to the enforcement and collection of its own taxes. 3. In the case of Indian tax, the request will be sent by the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue) Taxes to the National Board of Revenue of the Government of the People's Republic of Bangladesh Danish Tax Directorate, Statshattedirektoratet, Post Xxx 000, XX-0000 Xxxxxxxx, Xxxxxxx, and will be accompanied by such certificate as is required by the laws of India to establish that the taxes have been finally determined and are due from the taxpayer. 4. In the case of Bangladesh Danish tax, the request will be sent by the National Board of Revenue of the Government of the People's Republic of Bangladesh Danish Tax Directorate, to the Central Board of Direct Taxes, Ministry of Finance (FTD), Department of Revenue) in India , Ministry of Finance, Xxxxx Xxxxx, Xxx Xxxxx - 000 000, Xxxxx and will be accompanied by such certificate as is required by the laws of Bangladesh Denmark to establish that the taxes have been finally determined and are due from the taxpayer. 5. Where the tax claim has not become final by reason of its being subject to appeal or any other proceeding, a Contracting State may, in order to protect its revenues, request the other Contracting State to take such interim measures in this behalf as are lawful under the laws of that other Contracting State. 6. A request for assistance in collection of taxes due from a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State making the request. 7. The Contracting State in which tax is recovered in pursuance of paragraphs (1), (2) 2 and (5) 5 of this Article shall immediately thereafter remit the amount so recovered to the Contracting State which made the request but it shall be entitled to reimbursement of costs, if any, incurred in the course of rendering such assistance in to the recovery extent mutually agreed between the competent authorities of such taxthe two States.

Appears in 1 contract

Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion

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