of May 28, 2003 No. NK-UNK-08-3-15/1636
Central Asian University
copy: The Tax Committee across the East Kazakhstan region
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of Central Asian University of January 29, 2003 N 01-01-23, reports the following.
Legal executives make seizure of property, being guided by the Law of the Republic of Kazakhstan of June 30, 1998 "About enforcement proceeding and the status of legal executives". According to Item 2 of article 3 of this Law the enforcement proceeding on debt collection of tax payments in the budget and sanctions for violation of the tax legislation is made in the procedure established by the law and according to the tax legislation.
According to Item 1 of article 155 of the Law of the Republic of Kazakhstan of April 24, 1995 "About taxes and other obligatory payments in the budget" for ensuring payment of tax debt bodies of Tax Service have the right in case of lack of means on accounts of the taxpayer or his debtors to pass the decision on the restriction of the order with property of the taxpayer according to the procedure determined by the Government of the Republic of Kazakhstan.
As two above-stated Laws have identical legal force, the priority concerning restriction of property has the body first which passed the decision on the belongings list of the debtor.
At the same time, proceeding from the content of the letter the legal executive the first made the decision on restriction with property.
Thus we consider that holding the auction on realization of property which it is seized initially is illegal.
At the same time, it should be noted that in Regulations on procedure for decision on restriction of the order with property of the taxpayer who did not bring at the scheduled time taxes and other obligatory payments in the budget, approved by the Resolution of the Cabinet of Ministers of the Republic of Kazakhstan of July 31, 1995 N 1041 the obligation of tax authorities is not determined by conducting verifications of the documents submitted by nalogoplatelshchikomdolzhnik.
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