of February 1, 2018 No. 111
About approval of Rules of realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) on account of tax debt, the payer - on account of debt on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent
(In edition of the Order of the Minister of Finance of the Republic of Kazakhstan of 13.11.2018 No. 1000; The Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of 07.02.2020 No. 121; Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of 21.07.2022 No. 739; The Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of 26.12.2022 No. 1324; Orders of the Minister of Finance of the Republic of Kazakhstan of 26.09.2024 No. 648, 06.10.2025 No. 578)
According to Item 10 of Article 133, Item 3 of article 187 of the Tax Code of the Republic of Kazakhstan and Item 2 of article 132 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:
1. Approve the enclosed Rules of realization of the property pledged by the taxpayer and (or) the third party and also limited at the disposal of property of the taxpayer (tax agent) on account of tax debt, the payer - on account of debt on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent.
2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) 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 from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
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