I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 13, 2024 No. 626

About introduction of amendments to the order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of March 10, 2023 No. 254 "About approval of Rules and terms of carrying out monitoring of financial condition of the debtor"

I ORDER:

1. Bring in the order of the Deputy prime minister – the Minister of Finance of the Republic of Kazakhstan of March 10, 2023 No. 254 "About approval of Rules and terms of carrying out monitoring of financial condition of the debtor" (it is registered in the Register of state registration of regulatory legal acts at No. 32039) the following changes:

state heading in the following edition:

"About approval of Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt.";

state Item 1 in the following edition:

"1. Approve the enclosed Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt";

The rules and terms of carrying out monitoring of financial condition of the debtor approved by the specified order to be reworded as follows according to appendix to this order.

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

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

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) 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) and 2) of this Item.

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

Appendix

to the Order of the acting minister of finance of the Republic of Kazakhstan of September 13, 2024 No. 626

Approved by the Order of the Deputy prime minister – the Minister of Finance of the Republic of Kazakhstan of March 10, 2023 No. 254

Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt

Chapter 1. General provisions

1. These rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt (further – Rules) are developed according to the subitem 13) of Article 9 and Item 1 of article 48 of the Law of the Republic of Kazakhstan "About recovery of solvency and bankruptcy of citizens of the Republic of Kazakhstan" (further – the Law) and determine procedure and terms of carrying out monitoring of financial condition of the debtor and bankrupt for the purpose of check of its actions regarding their making in private interests for the purpose of evasion from obligation fulfillment before creditors, except for persons which applied procedure of extrajudicial bankruptcy for the bases, stipulated in Item 3 articles 5 of the Law.

Chapter 2. Procedure and terms of carrying out monitoring of financial condition of the debtor

2. Monitoring of financial condition of the debtor according to article 48 of the Law is performed by divisions of departments of state revenues on areas, the cities of republican value and the capital which function includes implementation of public administration on recovery of solvency and bankruptcy of citizens of the Republic of Kazakhstan (further – division of DGD).

3. Monitoring of financial condition of the debtor is performed by studying and information analysis about property, including being in common joint property for date of filing of application about application of the procedure of extrajudicial or judicial bankruptcy, from the following sources:

1) forms of tax statements (the declaration on the individual income tax (form 240.00), about assets and liabilities of physical person (form 250.00) and of the income and property of physical person (form 270.00), including regarding availability of property and property rights outside the Republic of Kazakhstan);

2) data of banks of the second level;

3) databases of the registering state bodies (within competence);

4) databases of judicial authorities.

4. Monitoring of financial condition of the debtor is carried out within 20 (twenty) calendar days in the following sequence:

1 stage – after 60 (sixty) calendar days from the date of use of extrajudicial bankruptcy and (or) the introduction in legal force of the decision on application of the procedure of judicial bankruptcy;

2 stage – at least in 20 (twenty) calendar days prior to completion of the procedure of extrajudicial bankruptcy and (or) the procedure of judicial bankruptcy.

In case of prolongation of the procedure of judicial bankruptcy monitoring of financial condition of the debtor is carried out taking into account renewal term.

5. The fact of making by the debtor of actions in private interests for the purpose of evasion from obligation fulfillment before creditors, proves to be true:

1) information on availability of the property including registered in foreign states (according to data from forms of tax statements (form 240.00, 250. 00, 270.00));

2) data on availability of money on bank accounts;

3) availability of unexecuted judgments for benefit of the debtor on return of property, including unfinished enforcement proceedings, except for the enforcement proceedings stopped on the bases specified in article 47 of the Law of the Republic of Kazakhstan "About enforcement proceeding and the status of legal executives";

4) information of the registering state body on registration for the debtor of property, including:

the documents of title connected with property and (or) the debtor's assets (the real estate, the parcel of land, transport, share in the authorized capital);

data on availability of certificates, licenses and other documents of allowing nature;

data on movement of property and (or) assets (purchase and sale agreement, donation, pledge, lease);

data on intellectual property (works of art, creative and scientific developments, know-how);

data on securities, shares, bonds.

6. Division of DGD in the terms specified in item 4 of these rules:

1) is performed by data collection and documents, stipulated in Item 3 these rules;

2) is carried out by the analysis of the obtained data and information;

3) is constituted by one of the following documents:

The conclusion about availability of signs of evasion of the debtor from obligation fulfillment before creditors (further – the Conclusion) – in case of establishment of the actions made by the debtor in private interests for the purpose of evasion from obligation fulfillment before creditors in form according to appendix 1 to these rules with observance of regulations of Article 73 of the Administrative procedural Procedure Code of the Republic of Kazakhstan;

The certificate of lack of signs of evasion of the debtor from obligation fulfillment before creditors (further – the Reference) – in case of not establishment of the actions made by the debtor in private interests for the purpose of evasion from obligation fulfillment before creditors in form according to appendix 2 to these rules.

7. The documents specified in the subitem 3) of Item 6 of these rules are constituted in 2 (two) copies with filling of all fields and application of documents confirming the fact of making by the debtor of actions in private interests for the purpose of evasion from obligation fulfillment before creditors.

The conclusion and (or) the Reference are signed by the worker and the division manager of DGD at least in 2 (two) calendar days prior to the expiration, stipulated in Item 4 these rules.

8. Information on the constituted Conclusions and References is brought in the Register of the Conclusions about availability of signs of evasion of the debtor from obligation fulfillment before creditors and Certificates of lack of signs of evasion of the debtor from obligation fulfillment before creditors in form according to appendix 3 to these rules with reflection of the registration numbers assigned to the Conclusion and the Reference.

One copy of the Conclusion and the Reference is stored in nomenclature cases of division of DGD, and the second copy goes to the debtor within 3 (three) working days from the date of creation.

9. The division of DGD within 3 (three) working days from the date of creation of the Conclusion – stops the procedure or refuses discharge, and also applies measures, stipulated by the legislation the Republic of Kazakhstan.

Chapter 3. Procedure and terms of carrying out monitoring of financial condition of the bankrupt

10. Monitoring of financial condition of the bankrupt according to article 48 of the Law is performed by divisions of DGD.

11. Monitoring of financial condition of the bankrupt is performed by studying and information analysis about property, including the bankrupt who is in common joint property within 3 (three) years after recognition of the debtor, from the following sources:

1) forms of tax statements (the declaration on the individual income tax (form 240.00), about assets and liabilities of physical person (form 250.00) and of the income and property of physical person (form 270.00), including regarding availability of property and property rights outside the Republic of Kazakhstan);

2) databases of the registering state bodies (within competence);

3) according to claims and data of creditors.

12. Monitoring of financial condition of the bankrupt is carried out within 3 (three) years in the following sequence:

1 stage – in month, following after month in which the semi-annual period from the date of recognition of the debtor by the bankrupt expires;

2 stage – after 1 (one) from the date of carrying out the first stage of monitoring of financial condition of the bankrupt;

3 stage – in 3 (three) months prior to completion of the period of carrying out monitoring of financial condition of the bankrupt.

13. The fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, proves to be true:

1) information on availability of the property including registered in foreign states (according to data from forms of tax statements (form 240.00, 250. 00, 270.00);

2) information of the registering state body on registration for the bankrupt of property, including:

the documents of title connected with property and (or) the bankrupt's assets (the real estate, the parcel of land, transport, share in the authorized capital);

data on movement of property and (or) assets (purchase and sale agreement, donation, pledge, lease);

data on intellectual property (works of art, creative and scientific developments, know-how);

data on securities, shares, bonds.

In case of determination of common joint property, data of registering bodies on the bankrupt with indication of pattern of ownership of such property are considered.

14. Division of DGD in the terms specified in Item 12 of these rules:

1) is performed by data collection and documents, stipulated in Item 11 these rules;

2) is carried out by the analysis of the obtained data and information;

3) is constituted by one of the following documents:

The conclusion about acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy (further – the Conclusion) in form according to appendix 4 to these rules with observance of regulations of Article 73 of the Administrative procedural Procedure Code of the Republic of Kazakhstan;

The certificate of lack of the fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy (further – the Reference) in form according to appendix 5 to these rules.

15. The documents specified in the subitem 3) of Item 14 of these rules are signed by the worker and the division manager of DGD at least in 2 (two) calendar days prior to the expiration, stipulated in Item 12 these rules.

16. Information on the constituted Conclusions and References is brought in the Register of the Conclusions about acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy and Certificates of lack of the fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy according to appendix 6 to these rules.

The conclusion is constituted in 3 (three) copies, one copy is stored in nomenclature cases of division of DGD, the second goes to the bankrupt, and third to creditors within 3 (three) working days from the date of creation.

The reference is constituted in 1 (one) copy and stored in nomenclature cases of division of DGD.

Appendix 1

to Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt

Form

The conclusion about availability of signs of evasion of the debtor from obligation fulfillment before creditors

№_______________ ________________ ________________
      (Register) (date of creation) (place of creation)

1. General information about the debtor

1.1. Information about the debtor:

№	F.I.O.	IIN	Place finding of the debtor, phone
1	2	3	4

1.2. Decision on application of the procedure of judicial/extrajudicial bankruptcy:

"__" _________ 20 __ year

____________________________________________
                (name court/OGD)

1.3. Information about the financial manager:

№	F.I.O.	Order on appointment		Order on discharge			Note
		№	Date	№	Date	Basis
1	2	3	4	5	6	7	8

1.4. Data on RTK (it is filled on each creditor):

№	Information about creditors						Data with RTK			Note
	F.I.O.	BIN/IIN	outstanding amount (tenge)	date of origin	debt origin	the name of the document based on which there was debt	the amount of the imposed requirements (tenge)	the name of the document confirming justification (the name, date, number)	date of emergence of debt
1	2	3	4	5	6	7	8	9	10	11

2. Data on availability of the actions of the debtor made in private interests for the purpose of evasion from obligation fulfillment before creditors

Actions of the debtor, made in private interests for the purpose of evasion from obligation fulfillment before creditors	The corresponding cell in the presence is noted	Supporting document (name, date, reference number)
information on availability of property and (or) the assets including registered in foreign states (according to data from forms of tax statements (form 240.00, 250. 00, 270.00)) (for date of filing of application about application of the procedure of extrajudicial or judicial bankruptcy)
data on availability of money on bank accounts (for date of filing of application about application of the procedure of extrajudicial or judicial bankruptcy)
availability of unexecuted judgments for benefit of the debtor on return of property and (or) assets, including unfinished enforcement proceedings, except for the enforcement proceedings stopped on the bases specified in article 47 of the Law of the Republic of Kazakhstan "About enforcement proceeding and the status of legal executives" (for date of filing of application about application of the procedure of extrajudicial or judicial bankruptcy)
availability of information of the registering state body on registration for the debtor of property and (or) assets (for date of filing of application about application of the procedure of extrajudicial or judicial bankruptcy)

Comment of the worker of OGD (in the presence) _______________________

3. Conclusion

Based on the above, in actions of the debtor signs of evasion of the debtor from obligation fulfillment before creditors in this connection _________________________________________________________________ are revealed
                                    (the description of the taken measures provided by the laws of the Republic of Kazakhstan)

The list of the documents confirming conclusions

The conclusions * (it is necessary to attach copies of the listed documents):

№	Name of the document	Number of pages
…

Worker of ___________________ _________________________________
                      (name OGD) (First name, middle initial, last name, signature, date)

Head of _________________ _______________________________
                             (name OGD) (First name, middle initial, last name, signature, date)

Note:

* Conclusion – The conclusion about availability of signs of evasion of the debtor from obligation fulfillment before creditors.

Disaggregation of abbreviations:

First name, middle initial, last name – surname name middle name (in case of its availability);

BIN – business identification number;

IIN – individual identification number;

RTK – the register of requirements of creditors;

OGD – body of state revenues.

Appendix 2

to Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt

Form

The certificate of lack of signs of evasion of the debtor from obligation fulfillment before creditors

№______________ _______________ ___________________
      (Register) (date of creation) (place of creation)

1. General information about the debtor

1.1. Information about the debtor:

№	F.I.O.	IIN	Place finding of the debtor, phone
1	2	3	4

1.2. Decision on application of the procedure of judicial/extrajudicial bankruptcy:

"__" _______ 20 __ years

_____________________________________________
           (name court/OGD)

1.3. Information about the financial manager:

№	F.I.O.	Order on appointment		Order on discharge			Note
		№	Date	№	Date	Basis
1	2	3	4	5	6	7	8

1.4. Data on RTK (it is filled on each creditor):

№	Information about creditors						Data with RTK			Note
	F.I.O.	BIN/IIN	outstanding amount (tenge)	date of origin	debt origin	the name of the document based on which there was debt	the amount of the imposed requirements (tenge)	the name of the document confirming justification (the name, date, number)	date of emergence of debt
1	2	3	4	5	6	7	8	9	10	11

2. Data on lack of the actions of the debtor made in private interests for the purpose of evasion from obligation fulfillment before creditors

Comments (in the presence) _____________________________________

3. Conclusion

Based on the above, in actions of the debtor signs of evasion of the debtor from obligation fulfillment before creditors are not revealed.

The list of the documents confirming conclusions

References * (it is necessary to attach copies of the listed documents):

№	Name of the document	Number of pages
…

Worker of ___________________ ________________________________
                     (name OGD) (First name, middle initial, last name, signature, date)

Head _________________ _______________________________
                        (name OGD) (First name, middle initial, last name, signature, date)

Note:

* Reference – The certificate of lack of signs of evasion of the debtor from obligation fulfillment before creditors.

Disaggregation of abbreviations:

First name, middle initial, last name – surname name middle name (in case of its availability);

BIN – business identification number;

IIN – individual identification number;

RTK – the register of requirements of creditors;

OGD – body of state revenues.

Appendix 3

to Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt

Form

Register of the Conclusions about availability of signs of evasion of the debtor from obligation fulfillment before creditors and Certificates of lack of signs of evasion of the debtor from obligation fulfillment before creditors

№	First name, middle initial, last name debtor	IIN	Date of the introduction of the decision on application of the procedure of judicial/extrajudicial bankruptcy	Date of creation		Registration number of the constituted document (The conclusion or the Reference)	Date of the direction of the Conclusion in court	Data on appeal of the Conclusion	First name, middle initial, last name the worker who constituted the conclusion or the reference	The signature of the worker who constituted the conclusion or the reference
				Conclusions *	References **
1	2	3	4	5	6	7	8	9	10	11

Note:

* The conclusion – the conclusion about availability of signs of evasion of the debtor from obligation fulfillment before creditors;

** The reference – the certificate of lack of signs of evasion of the debtor from obligation fulfillment before creditors.

Disaggregation of abbreviations:

First name, middle initial, last name – surname name middle name (in case of its availability);

IIN – individual identification number.

Appendix 4

to Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt

Form

The conclusion about acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy

№_______________ ________________ ________________
        (Register) (date of creation) (place of creation)

1. General information about the bankrupt

1.1. Information about the bankrupt:

№	F.I.O.	IIN	Place finding of the bankrupt, phone
1	2	3	4

1.2. Decision on completion of the procedure of extrajudicial/judicial bankruptcy:

"__" _________ 20 __ year

____________________________________________

(name court/OGD)

1.3. Information about creditors:

№	Information about creditors					Note
	F.I.O.	BIN/IIN	outstanding amount (tenge)	date of origin	the name of the document based on which there was debt
1	2	3	4	5	6	7

2. Data on financial condition of the bankrupt after completion of the procedure

Information on property and the bankrupt's assets, are acquired after recognition of the debtor by the bankrupt		The corresponding cell is noted (in the presence)	Supporting document (name, date, reference number)
the property and (or) assets including registered in foreign states
money on bank accounts
unexecuted judgments for benefit of the bankrupt on return of property and (or) assets, including unfinished enforcement proceedings, except for the enforcement proceedings stopped on the bases specified in article 47 of the Law of the Republic of Kazakhstan "About enforcement proceeding and the status of legal executives"

Comment of the worker of OGD (in the presence) _______________________

3. Conclusion

Based on the above, the bankrupt after completion of the procedure of extrajudicial/judicial bankruptcy acquired the property which is subject to state registration including common joint property in this connection one copy of the Conclusion goes to the creditor.

According to Item 2 of article 48 of the Law of the Republic of Kazakhstan "About recovery of solvency and bankruptcy of citizens of the Republic of Kazakhstan" creditors in case of receipt of information from authorized body have the right to take a legal action about cancellation of recognition of the debtor by the bankrupt and renewal of insolvency proceeding according to the Code of civil procedure of the Republic of Kazakhstan.

Worker of ___________________ _________________________________
                    (name OGD) (First name, middle initial, last name, signature, date)

Head of _________________ _______________________________
                          (name OGD) (First name, middle initial, last name, signature, date)

Note:

* Conclusion – The conclusion about acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy.

Disaggregation of abbreviations:

First name, middle initial, last name – surname name middle name (in case of its availability);

IIN – individual identification number;

OGD – body of state revenues.

Appendix 5

to Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt

Form

The certificate of lack of the fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy

№_______________ _________________ ___________________
       (Register) (date of creation) (place of creation)

1. General information about the bankrupt

1.1. Information about the bankrupt:

№	F.I.O.	IIN	Place finding of the bankrupt, phone
1	2	3	4

1.2. Decision on completion of the procedure of judicial/extrajudicial bankruptcy:

"__" _______ 20 __ years

_____________________________________________
                   (name court/OGD)

1.3. Information about creditors:

№	Information about creditors					Note
	F.I.O.	BIN/IIN	outstanding amount (tenge)	date of origin	the name of the document based on which there was debt
1	2	3	4	5	6	7

2. Conclusion:

The fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy is not revealed.

The list of documents which are studied during monitoring of financial condition of the bankrupt:

№	Name of the document	Summary
…

Worker of ___________________ ________________________________
                   (name OGD) (First name, middle initial, last name, signature, date)

Head _________________ _______________________________
                      (name OGD) (First name, middle initial, last name, signature, date)

Note:

* Reference – The certificate of lack of the fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy.

Disaggregation of abbreviations:

First name, middle initial, last name – surname name middle name (in case of its availability);

IIN – individual identification number;

OGD – body of state revenues.

Appendix 6

to Rules and terms of carrying out monitoring of financial condition of the debtor and bankrupt

Form

Register of the Conclusions about acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy and Certificates of lack of the fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy

№	First name, middle initial, last name bankrupt	IIN	Date of completion of the procedure of bankruptcy	Date of creation		Registration number of the constituted document	Date of the direction of the Conclusion to the creditor	First name, middle initial, last name the worker who constituted the conclusion or the reference	The signature of the worker who constituted the conclusion or the reference
				Conclusions *	References **
1	2	3	4	5	6	7	8	9	10

Note:

* Conclusion – The conclusion about acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy;

** Reference – The certificate of lack of the fact of acquisition by the bankrupt of the property which is subject to state registration including common joint property, after completion of the procedure of extrajudicial/judicial bankruptcy.

Disaggregation of abbreviations:

First name, middle initial, last name – surname name middle name (in case of its availability);

IIN – individual identification number.

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