Approved by the order of the Ministry of state revenues of the Republic of Kazakhstan of October 21, 1999 No. 1286

Rules of satisfaction of requirements of the creditor Tax Committee for debt repayment of the poor debtor (bankrupt) before the budget in the course of bankruptcy proceedings at the expense of the property transferred to receivers

These rules are developed according to the Law of the Republic of Kazakhstan "About bankruptcy" of 21.07.97 N 67-I, the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" of 24.04.95 N 2235 and taking into account the letter of the Supreme Court of the Republic of Kazakhstan from 07.09.99 N 6-8/803 for the purpose of more complete satisfaction of requirements of the budget as creditor of the fourth queue in the course of bankruptcy proceedings at the expense of property of the debtor.

1. The basic concepts used in these rules:

a) Agency - "Agency on Reorganization and Liquidation of the Companies" open joint stock company;

b) the Tax Committee - the territorial Tax Committee of the Ministry of state revenues of the Republic of Kazakhstan;

c) the receiver - person designated in accordance with the established procedure for implementation of bankruptcy proceedings (the procedure performed for the purpose of satisfaction of requirements of creditors and the announcement of the bankrupt (poor debtor) free from debts);

d) the bankrupt - the debtor whose insolvency is acknowledged as court;

e) property - the assets of the bankrupt taxpayer offered receivers on account of debt repayment (including receivables, movable and immovable things etc.).

2. Procedure for acceptance of property

2.1. The Tax Committee signs the agreement of the order with the Agency (according to appendix 1).

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