of May 31, 2000 No. 534
About approval of temporary procedure for destruction of property
For the purpose of enhancement of the mechanism of the destruction confiscated, the ownerless, gratuitously transferred to the possession state of the property, property (including escheated inheritance) which passed on inheritance right to the state, finds I order:
1. Approve the enclosed Temporary procedure for the destruction confiscated, the ownerless, gratuitously transferred to the possession state of the property, property (including escheated inheritance) which passed on inheritance right to the state, finds (further the Procedure).
2. To heads regional (Astana, Almaty) Tax Committees and Customs committee:
accept this Order to strict execution;
organize bringing this Order to all local structural divisions.
3. To provide to department of information technologies the organization of accounting and control of the destruction confiscated, the ownerless, gratuitously transferred to the possession state of property, the property which passed on inheritance right to the state, finds with use of the electronic database.
4. To heads regional (Astana, Almaty) the Tax Committees to the 25th following quarter to submit the summary report on destruction in Department of non-productive payments of the Ministry of state revenues.
5. To impose control of execution of this Order on the first vice-minister of state revenues of the Republic of Kazakhstan Tokseitov R. K.
6. This Order becomes effective from the moment of signing.
Minister of MGD RK Z.Kakimzhanov
Approved by the order of the Minister of state revenues of the Republic of Kazakhstan on May 31, 2000, No. 534
1. This Procedure is developed for the purpose of enhancement of the mechanism of the destruction confiscated, the ownerless, gratuitously transferred to the possession state of property, the property which passed on inheritance right to the state, finds and other property accepted on accounting by tax authority (further - property).
2. This Procedure does not extend to destruction:
1) ethyl alcohol and the alcoholic products which are liable to destruction according to the current legislation of the Republic of Kazakhstan;
2) the goods which are drawn up in customs regime "Destruction of goods" according to the customs legislation;
3) the property (including the physical evidences which are the crime instrument or subject forbidden to the address) which is subject to transfer to the relevant organizations for destruction;
4) the property, unclaimed from bodies of communication, sent by sending, parcels post, letters and money transfers;
5) astray, unclaimed goods and unclaimed baggage on rail, air and water transport.
3. The following types of property are not liable to destruction:
1) property which can be used in product quality from materials, except for separate property (including precious metals, gemstones and products from them, foreign currency) according to the decision of the Government of the Republic of Kazakhstan;
2) objects of art, historical and archaeological property of the people of the Republic of Kazakhstan and foreign states;
3) animal species and the plants which are under the threat of disappearance, their parts and derivatives, except as specified, when immediate destruction for the purpose of suppression of epidemics according to the decision of the specialized organizations is required;
4) property which it is seized;
5) property on which the decision on confiscation, and also on transfer in accordance with the established procedure to property of the state according to the legislation of the Republic of Kazakhstan is not made.
4. For destruction of property by the territorial Tax Committee the commission on destruction of property which part employees of tax authorities and the authorized body, according to the legislation having the right to realization of property are is created (further Trade organization).
According to the order of the Government of the Republic of Kazakhstan of December 29, 1995 N 1891 "About approval of the Procedure on destruction or further conversion of products and goods in case of recognition their unsuitable to realization and the use" in necessary cases employees of sanitary and epidemiologic service and other specialists of the interested organizations can be attracted.
5. The basis for destruction of property is the conclusion of the uninterested legal entity or physical person having special scientific knowledge and the right for conducting examination (further - the expert), which is taken out according to the statement of Trade organization.
6. For destruction of property the order of the head of the territorial Tax Committee creates the commission with indication of terms of its work.
7. In the presence of uniform types of property which value term in the amount does not exceed 10-fold monthly settlement indicator operating on approval date of the act of destruction when conducting examination is economically inexpedient it is destroyed by the commission.
8. The commission makes the decision on destruction of property based on the following documents submitted by Trade organization:
1) the document based on which the property carried over the state (the resolution (decision) of court on confiscation of property, on recognition its ownerless, refusal of goods for benefit of the state, the certificate on inheritance right the state of property);
2) the act of the inventory and assessment if the goods were earlier estimated and transferred to realization;
3) expert opinion on prohibition of realization of these goods to consumers;
4) statement of Trade organization for need of destruction of property.
9. The commission considers the submitted documents, makes the final decision and organizes carrying out destruction of property.
10. Destruction of property is made by thermal, chemical, mechanical or other impact (burning, destruction, burial, etc.) as a result of which it is completely destroyed.
11. Foodstuff, medicines shall be denatured by sharply smelling substance (kerosene, phenol, chloric lime, etc.) or the dye giving the coloring unusual to this product then are destroyed by burning or burial.
12. The infected foodstuff and agricultural products constituting danger to the population and the environment before destruction are disinfected according to the legislation of the Republic of Kazakhstan then are destroyed by burning, burial.
13. The toxic agents having the stupefying and anabolic actions are destroyed according to the legislation of the Republic of Kazakhstan.
14. Vehicles are destroyed by dismantle, dismantling, mechanical damage, dismantle, including punching of holes, gaps, drawing damages by different ways provided that such damages exclude the subsequent recovery and possibility of their use in original form.
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