ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 28, 2017 No. 230

About modification of the order of the Government of the Republic of Kazakhstan of June 2, 2011 No. 618 "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 and taxes, penalty fee"

The government of the Republic of Kazakhstan DECIDES:

1. Bring in the order of the Government of the Republic of Kazakhstan of June 2, 2011 No. 618 "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 and taxes, penalty fee" (SAPP of the Republic of Kazakhstan, 2011, No. 41, the Art. 522) the following changes:

state heading in the following edition:

"About approval of Rules of realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) on account of tax debt, the payer - on account of debt on customs payments and taxes, penalty fee";

state Item 1 in the following edition:

"1. Approve the enclosed Rules of realization of the property pledged by the taxpayer and (or) the third party and also limited at the disposal of property of the taxpayer (tax agent) on account of tax debt, the payer - on account of debt on customs payments and taxes, by penalty fee.";

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 and taxes, penalty fee, approved by the specified resolution to be reworded as follows according to appendix 1 to this resolution.

appendices 1, 2, 3, 4 to the specified Rules to be reworded as follows according to appendices 2, of 3, of 4, 5 to this resolution.

2. This resolution becomes effective after ten calendar days from the date of its first official publication.

Appendix 1

to the Order of the Government of the Republic of Kazakhstan of April 28, 2017 No. 230

Approved by the Order of the Government of the Republic of Kazakhstan of June 2, 2011 No. 618

The rule of realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) on account of tax debt, the payer - on account of debt on customs payments and taxes, penalty fee

1. General provisions

1. These rules of realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) on account of tax debt, the payer - on account of debt on customs payments and taxes, are developed by penalty fee (further - Rules) according to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code), the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" and determine procedure for realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) on account of tax debt, the payer – on account of debt on customs payments and taxes, penalty fee.

2. In these rules the following concepts are used:

1) current price – the price for lot developing during the electronic auction;

2) the appraiser – the physical person or legal entity having the license for implementation of estimative activities and surely being the member of one of chambers of appraisers;

3) the debtor – the physical person or legal entity which property and (or) the third party is pledged according to the Tax code or is limited on hand according to the decision of body of state revenue (further – OGD) on account of repayment of tax debt, debt on customs payments and taxes, penalty fee;

4) the guarantee fee – the sum of money granted by the physical person or legal entity wishing to participate in electronic auction selling property of the debtor;

5) the company – the authorized legal entity determined by authorized body in the field of realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent), the payer;

6) lot – the property of the debtor consisting of one or several identical and (or) homogeneous objects or complex of objects which separation will entail change of its economic appointment (functions);

7) the starting price – the price with which the biddings on each lot begin;

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