Debt Management Department

Functions:

1) Analysis of the work of the state revenue departments on debt collection, preparation of review letters;

2) Control over the correct application of all the provided measures of tax collection to taxpayers-non-taxpayers;

3) Participation in the organization and conduct of inspections of the organization of the work of territorial departments of state revenue, the implementation of audit materials and subsequent control over the implementation of proposals of the Department of State Revenue in the Kostanay region;

4) Control over the correct conduct of rehabilitation and bankruptcy procedures;

5) Conducting an analysis of the financial and economic activities of insolvent taxpayers with the subsequent application of measures of influence provided for by the Law "On Rehabilitation and Bankruptcy";

6) Organization of work on filing claims to the judicial authorities for the recognition of insolvent debtors as bankrupt, as well as for the recognition of transactions as invalid;

7) Conducting an analysis of the work of state revenue departments as part of the creditors ' committee during bankruptcy procedures, rehabilitation procedures, rehabilitation, liquidation and reorganization of insolvent economic entities of all forms of ownership, preparing review letters;

8) Appointment by the rehabilitation or bankruptcy manager of a candidate submitted by the creditors ' meeting;

9) Removal of rehabilitation and bankruptcy managers;

10) Monitoring compliance with the procedure for conducting an electronic auction for the sale of the debtor's property (assets) ;

11) Control, including inspection of the debtor's estate, keeping records of the sale of the debtor's bankruptcy estate, repayment of debts and the completeness of payment of relevant taxes and other mandatory payments to the budget;

12) Taking measures to return the property to the debtor's estate;

13) Conducting inspections and preventive control in the bankruptcy and rehabilitation procedure;

14) Review of the current information of the rehabilitation manager on the progress of the rehabilitation procedure, the temporary manager, the bankruptcy manager on the progress of the bankruptcy procedure;

15) Identification of signs of intentional bankruptcy;

16) Placement of ads on the Internet resource of the authorized body, :

on the recognition of the debtor as bankrupt and liquidation with the initiation of bankruptcy proceedings;

- on the initiation of a bankruptcy case and the procedure for filing creditors ' claims by the temporary manager;

on the application of the rehabilitation procedure and the procedure for filing creditors ' claims by the temporary administrator;
on holding a meeting of loans in rehabilitation and bankruptcy procedures.

Responsibilities:

1) Jointly with other departments to carry out work on collecting taxes, collecting mandatory pension contributions and social contributions, as well as monitoring compliance with the conditions and procedure for conducting rehabilitation procedures and bankruptcy procedures;

2) Advise employees on the collection of tax debts, debts on OPV in NPFs and social contributions, as well as the collection of accounts payable in the framework of rehabilitation and bankruptcy procedures;

3) Provide explanations to taxpayers jointly with other divisions on the issues of collecting tax debts, as well as collecting tax debts within the framework of rehabilitation and bankruptcy procedures;

4) Keep a systematic record of the activities of district and city administrations in terms of organizing work on collecting taxes, mandatory pension contributions, social contributions and conducting rehabilitation and bankruptcy procedures;

5) Provide practical assistance to the district (mountain) departments of state revenue and other structural divisions on issues related to the collection of taxes to the budget, mandatory pension contributions and social contributions, as well as on the recovery of accounts payable in the framework of rehabilitation and bankruptcy procedures;

6) Develop measures to improve the work on collecting taxes, pension and social contributions, rehabilitation and bankruptcy procedures, as well as on conducting rehabilitation and bankruptcy procedures;

7) Consider written appeals of citizens and legal entities within the time limits established by law;

8) Within the limits of its competence, provide an explanation to citizens and legal entities, as well as to structural divisions of the State Revenue Department;

9) Providing temporary and bankruptcy managers with information about the availability and numbers of bank accounts of a person for whom there is a court decision on declaring bankruptcy that has entered into legal force, about the balances and movement of money on these accounts;

10) In order to prevent and prevent corruption offenses, if signs of a corruption offense or an offense that creates conditions for corruption are detected, immediately report to the Human Resources Department;

11) Participation in thematic and complex inspections of territorial tax administrations of the region, in accordance with the approved schedule;

12) Observe tax secrecy and prevent the disclosure of confidential information defined by the legislation on rehabilitation and bankruptcy.

Rights:

1) Receive regulatory and legal acts from the departments;

2) Request, in accordance with the established procedure, the necessary documents for the implementation of the functions assigned to it;

3) Make appropriate provisions to the management on the elimination of shortcomings related to the work;

4) Participate in all activities related to ensuring work with taxpayers;

5) Challenge decisions and actions (inaction)in court administrators in cases of violations of the Law "On Rehabilitation and Bankruptcy";

6) Making applications for the recognition of transactions made by the debtor before the recognition of his bankruptcy as invalid, if the transaction made by the debtor with a separate creditor or another person after the initiation of a bankruptcy case entails the preferred satisfaction of the claims of some creditors over others;

7) In cases and in accordance with the procedure established by law, draw up a protocol on administrative offenses;

8) Consideration of complaints about the actions of the administrator;

9) Receive, in accordance with the established procedure, literature, multiplying and other organizational equipment necessary to perform the duties assigned to the department;