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ORDER OF THE MINISTER OF JUSTICE OF THE REPUBLIC OF KAZAKHSTAN

of October 15, 2010 No. 281

About approval of Rules of realization of the taxpayer (tax agent) limited at the disposal of property on account of tax debt, the payer on account of debt on customs payments, taxes and penalty fee

According to article 618 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code) of December 10, 2008, Item 2 of article 168 of the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" of June 30, 2010, PRIKAZYVAYU:

1. Approve the enclosed Rules of realization of the taxpayer (tax agent) limited at the disposal of property on account of tax debt, the payer on account of debt on customs payments, taxes and penalty fee.

3. This Order becomes effective after ten calendar days from the date of the first official publication.

 

Minister R. Tusupbekov

"Is approved" the Minister of Finance

Republic of Kazakhstan

B. Zhamishev

October 15, 2010

 

Approved by the order of the Minister of Justice of the Republic of Kazakhstan of October 15, 2010 No. 281

Rules of realization of the taxpayer (tax agent) limited at the disposal of property on account of tax debt, the payer on account of debt on customs payments, taxes and penalty fee

1. General provisions

1. These rules determine procedure for realization of the taxpayer (tax agent) limited at the disposal of property on account of tax debt, the payer on account of debt on customs payments, taxes and penalty fee (further - the property limited on hand).

2. In these rules the following concepts are used:

auction - the public competitive biddings in in advance determined place and time selling limited at the disposal of property;

the English method of the biddings - method of the biddings in case of which the starting price raises with in advance announced step to the moment when there is one participant who offered top price;

the Dutch method of the biddings - method of the biddings in case of which the starting price goes down with the announced step to the moment when one of participants agrees to purchase bidding subject of the announced price;

the guarantee fee - the sum of money granted by persons wishing to take part in the biddings selling property of taxpayers (tax agents), payers on account of debt on customs payments, taxes and penalty fee or from their name into the control account of cash of the temporary placement of money opened by territorial authority based on the written permission of the central authorized body on budget implementation;

property - the property of the taxpayer (tax agent), payer limited on hand on account of debt on customs payments on to which taxes and penalty fee collection on account of tax debt, debt on customs payments, taxes and penalty fee addresses;

lot - complex of objects (or one subject) as single indivisible subject of auction;

minimum price of lot - the price below which lot cannot be sold;

the organizer - the trade and other specialized organization having rights to implementation of activities for tendering with which the territorial authority signed the contract for its carrying out;

the winner - person who won the biddings, that is the participant who offered top price for bidding subject, or the first suggested to purchase property at the cost announced by the auctioneer (at the biddings by the Dutch method), the signatory protocol on the held auction;

the buyer - the winning bidder who signed the purchase and sale agreement and brought the purchase value of property;

the purchase value of property - the amount for which according to the protocol of the biddings the winner showed willingness and undertook to acquire property;

the supplier - the individual entrepreneur, the legal entity acting as the partner of territorial authority in the service provision agreement (assessment, transportation, storage, realization of property and other services) signed with it;

subject of auction (bidding) - any personal and real estate put up for sale;

property selling expenses - payment amount of services of suppliers in storage, transportation, assessment, realization of property and on carrying out other actions necessary for realization of property;

the starting price - lot cost with which the biddings begin;

territorial authority - the state body enabling the realization of state policy and state regulation of activities in the sphere of execution of executive documents;

the participant - the physical person or legal entity which showed willingness to participate at the biddings and satisfied conditions, stipulated in Item 18 these rules;

change in price step - the amount of increase or reduction in price of implementable property.

2. Cession of property on realization

3. The basis for exposure to realization of property are resolutions of tax, customs bodies on the address of collection on the property of the taxpayer (tax agent), payer of debt on customs payments, taxes and penalty fee limited on hand, copies of decisions of tax, customs bodies on restriction on hand with property and the act of the inventory.

4. Tax, customs bodies transfer to territorial authority the documents specified in Item 3 of these rules, at the same time by representatives of tax, customs bodies, territorial authority in the presence of the taxpayer (tax agent), the payer of debt on customs payments, taxes and penalty fee the actual availability and safety of property is checked and the statement of availability of property is drawn up. In case of absence of the taxpayer (tax agent), the payer of debt on customs payments, taxes and penalty fee, or its refusal of the signature, the above-stated statement of availability of property is drawn up in the presence of at least two witnesses.

5. If the property is subject to state registration, tax and customs bodies provide documents on availability of the registered rights to limited property and other supporting documents. In the absence of documents of title, the territorial authority returns documents in tax and customs bodies, without execution.

6. After signing of the act of availability of property the territorial authority leaves property on safe custody to the taxpayer (tax agent), the payer of debt on customs payments, taxes and penalty fee, or withdraw it by creation of the act of withdrawal and transfer to storage to the relevant service provider. Assessment of property is appointed no more than 10 calendar days from the moment of carrying out its reception-transmission in time.

7. Assessment of property is made by the physical person or legal entity having the license for implementation of estimative activities (according to the legislation on estimative activities). The copy of the appraisal report of property goes to tax, customs bodies purposely or the registered mail within 3 working days from the date of its obtaining by territorial authority. After 10 calendar days from the direction in tax, customs bodies of copies of acts of property assessment, territorial authority puts property up for sale.

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