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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 16, 2015 No. 92

About approval of Rules of compensation by the creditor on taxes and other obligatory payments in the budget of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding

According to Item 3 of article 61 of the Law of the Republic of Kazakhstan of March 7, 2014 "About rehabilitation and bankruptcy", PRIKAZYVAYU:

1. Approve the enclosed Rules of compensation by the creditor on taxes and other obligatory payments in the budget of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2015 No. 92

Rules of compensation by the creditor on taxes and other obligatory payments in the budget of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding

1. General provisions

1. These rules of compensation by the creditor on taxes and other obligatory payments in the budget of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding (further - Rules), are developed according to Item 3 of article 61 of the Law of the Republic of Kazakhstan of March 7, 2014 "About rehabilitation and bankruptcy" (further - the Law) and determine procedure for compensation of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding, by a court decision the creditor on taxes and other obligatory payments in the budget.

Creditor on taxes and other obligatory payments in the budget are territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - territorial authorities).

2. The administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding are compensated by a court decision by territorial authority if there are in total following circumstances:

1) there are no assets at the debtor;

2) there are no transactions at the debtor which are subject to recognition by invalid;

3) there are no assets at officials of the debtor to whose duties fulfillment of requirements belongs, provided by subitems 1), 2), 3) and 4) Item 2 of article 11 of the Law.

2. Procedure for expense recovery, connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding

3. For the purpose of execution of the judgment about compensation of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding, the territorial authority within five working days from the date of appointment of the bankrupt managing director signs the service provision agreement with it on carrying out insolvency proceeding (further - the Agreement).

4. Compensation of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding is made by a court decision by territorial authority based on its petition for expense recovery, connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding in form according to appendix to these rules.

5. The judgment which took legal effect about recognition of the debtor by the bankrupt with indication of about compensation of administrative expenses by territorial authority forms the basis for compensation of administrative expenses.

6. The bankrupt managing director represents to territorial authority the judgment about recognition of the debtor by the bankrupt, after entering of data on liquidation of the legal entity into the National register of business and identification numbers by the bodies performing state registration of legal entities and if bankrupt is the individual entrepreneur - after the introduction in legal force of determination of court about bankruptcy completion of the procedure.

7. Compensation of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding is made by territorial authority by money transfer on the bank account of the bankrupt managing director specified in the Agreement.

8. The administrative expenses connected with initiation of proceedings about bankruptcy are transferred by the bankrupt managing director into the bank account of the interim manager.

Appendix

to Rules of compensation by the creditor on taxes and other obligatory payments in the budget of the administrative expenses connected with initiation of proceedings about bankruptcy and carrying out insolvency proceeding

Specialized interdistrict

economic court

_______________________________

(name of area, city

republican value)

from ______________________________

_________________________________

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