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THE ORDER OF THE DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 28, 2014 No. 189

About approval of Rules of accounting of the temporary administrator, rehabilitation, interim and bankrupt managing directors, appointment and discharge of rehabilitation and bankrupt managing directors, and also Rules of advanced training of the temporary administrator, rehabilitation, interim and bankrupt managing directors

(The last edition from 10-12-2018)

According to the subitem 13) article 15 of the Law of the Republic of Kazakhstan of March 7, 2014 "About rehabilitation and bankruptcy", PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of accounting of the temporary administrator, rehabilitation, interim and bankrupt managing directors, appointment and discharge of rehabilitation and bankrupt managing directors according to appendix 1 to this order;

2) Rules of advanced training of the temporary administrator, rehabilitation, interim and bankrupt managing directors according to appendix 2 to this order.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 3 to this order.

3. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Dzhumadildayev A. S.) 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 and official publication in mass media;

2) publication of this order on official Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

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

The deputy prime minister of the Republic of Kazakhstan -

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of April 28, 2014 No. 189

Rules of accounting of the temporary administrator, rehabilitation, interim and bankrupt managing directors, appointment and discharge of rehabilitation and bankrupt managing directors

1. General provisions

1. These rules of accounting of the temporary administrator, rehabilitation, interim and bankrupt managing directors, appointment and discharge of rehabilitation and bankrupt managing directors (further - Rules) are developed according to the subitem 13) of article 15 of the Law of the Republic of Kazakhstan of March 7, 2014 "About rehabilitation and bankruptcy" (further - the Law) and determine accounting treatment for temporary administrators, rehabilitation, interim and bankrupt managers, appointments and discharges of rehabilitation and bankrupt managing directors.

2. Authorized body - Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

Departments of state revenues on areas, the cities of republican value, the capital treat territorial subdivisions of authorized body.

2. Accounting treatment for the temporary administrator, rehabilitation, interim and bankrupt managing directors

3. Accounting of temporary administrators, rehabilitation, interim and bankrupt managers (further - Accounting) is entered for the purpose of single accounting of persons whose notifications are included in the register of notifications of persons having the right to perform activities of the administrator, for possibility of the choice of the candidate of the administrator.

4. Accounting is performed by authorized body by maintaining the Unified register of persons whose notifications are included in the register of notifications of persons having the right to perform activities of the administrator, (further - the Unified register) in form according to appendix to these rules which is placed on Internet resource of authorized body.

5. Data on inclusion of the notification in the register and (or) exceptions of the notification of the register of notifications of persons having the right to perform activities of the administrator are entered in the Unified register next day after submission of the notification on the beginning of activities and (or) exception of the notification of the register of notifications of persons having the right to perform activities of the administrator. Data on results of activities of administrators are entered in the Unified register quarterly no later than the 25th following the accounting period.

3. Procedure for appointment of rehabilitation and bankrupt managing directors

6. In the rehabilitation procedure, in case of acceptance by creditor meeting of the decision on cancellation of the right of the owner of property of the debtor, founders (participants) on property management and cases of the debtor, and also in case of discharge of the owner of property of the debtor, founders (participants) from property management and cases of the debtor creditor meeting, from among persons registered in authorized body chooses the candidate for the rehabilitation managing director.

On the first creditor meeting in insolvency proceeding by creditors, from among persons registered in authorized body the candidate for the bankrupt managing director is chosen.

7. In case of the choice of the candidate for the rehabilitation or bankrupt managing director of the recommendation for persons staying on the registry in authorized body can be received by creditor meeting in professional associations of persons performing activities for property management and cases of the poor debtor.

8. Creditor meeting presents the chosen candidacy of the rehabilitation or bankrupt managing director to territorial subdivision of authorized body.

Before nomination in territorial subdivision of authorized body creditor meeting informs the elected candidate on the choice it as the rehabilitation or bankrupt managing director.

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