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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

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

(as amended on 21-07-2022)

According to Item 2 of article 124 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and Item 2 of article 132 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" PRIKAZYVAYU:

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;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

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

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 111

The rule 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

Chapter 1. General provisions

1. These 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 (further – Rules) are developed according to Item 2 of article 124 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and Item 2 of article 132 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and determine procedure for 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. In these rules the following concepts are used:

1) current price - the price for lot developing during the electronic auction;

2) the debtor - the physical person or legal entity which property and (or) the third party is pledged according to the Tax code or is limited on hand according to the decision of body of state revenue (further - OGD) on account of repayment of tax debt, debt on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent;

3) the guarantee fee - the sum of money granted by the physical person or legal entity wishing to participate in electronic auction selling property of the debtor;

4) the company – the authorized legal entity determined according to the subitem 68) of Item 1 of article 1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 56) of Item 1 of article 3 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan;

5) lot - the property of the debtor consisting of one or several identical and (or) uniform objects or complex of objects which separation will entail change of its economic appointment (functions);

6) the starting price - the price with which the biddings on each lot begin;

7) selling price - the final price of lot established as a result of electronic auction which cannot be less than 65 percent from estimated value of property;

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