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ORDER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of May 31, 2000 No. 534

About approval of temporary procedure for destruction of property

(In edition of the order MGD RK of 21.03.01 No. 338)

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

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

1. General provisions

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.

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