Application of rehabilitation procedures by business entities experiencing financial difficulties in accordance with the procedure provided for by law.
1) enterprises included in the list of business entities that need to provide consulting assistance, formed by the state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – SRC) on the basis of data from information systems, as well as submitted by akimats and NCE "Atameken»;
2) enterprises that independently applied to the departments of state revenue for the regions and the cities of Nur-Sultan, Almaty, Shymkent (hereinafter – DGD) for consulting assistance.
Those who wish to receive assistance in the application of rehabilitation, first of all, assistance will be provided and attention will be paid to enterprises that have a large staff of employees engaged in the production and processing of goods, materials, products, raw materials, as well as seasonal activities.
ALGORITHM OF ACTIONS TO PROVIDE ASSISTANCE:
advising representatives of business entities on the procedure, advantages, and legal requirements for the use of rehabilitation.
The counselling will be communicated to the entrepreneurs that the use of rehabilitation is carried out on the basis of a judicial decision, the task of DSR and administrators – to provide consulting, legal, methodological and other assistance for a positive resolution of the issue of the application of the rehabilitation of companies with the opportunity to restore its solvency.
Regarding the advantages of using the rehabilitation procedure, it should be noted about the consequences provided for in articles 50 and 68 of the ZRK "On rehabilitation and bankruptcy", in terms of suspending the accrual of penalties, penalties, recovery of money, suspending the execution of decisions, removing restrictions on property and accounts, as well as getting the opportunity to repay existing debts during the rehabilitation procedure, which can be up to 5 years.
It is necessary to explain the procedure for submitting documents for analysis, evaluation of financial and economic activities, the procedure for drawing up an application and attaching documents, the procedure for considering an application in court and making a decision, drawing up an opinion, and so on;
assessment of the prospect of applying to the court for rehabilitation (if the applicant himself strongly does not want to apply to the court for rehabilitation)
- study of documents submitted by enterprises, including accounting documents;
- performing preliminary calculation of financial indicators and determining the class of financial stability of the enterprise;
in the case of class III — the debtor works with creditors to obtain consent to the use of rehabilitation, in the presence of which the court can make a decision on the use of rehabilitation even if the enterprise is classified as class 3 (paragraph 1. article 59 of the law);
in the case of class II — preparation of the relevant application, documents and a preliminary rehabilitation plan (for clarity of creditors and the court prospects for restoring solvency);
- participation of DGA employees and administrators who provided consulting assistance in a court case on the use of rehabilitation;
- consultation of representatives of business entities on the procedure for developing a rehabilitation plan, its approval with creditors and further implementation of the rehabilitation procedure;
- consultation on the procedure for applying rehabilitation and providing assistance from the DGA to enterprises included in the list of the SRC is carried out on an initiative basis by calling the contact numbers of station and mobile phones, sending letters and other methods.
Attention! the decision to apply to the court for the application of rehabilitation must be made by the business entity independently, since the refusal to apply for rehabilitation may lead to the impossibility of re-applying to the court with a similar requirement (paragraph 1 of article 48 of the law).
It is also necessary to provide assistance in advising on the procedure for appealing against such a judicial act and, if necessary, take part in proceedings in higher courts in the event of an unjustified court decision to refuse to apply the rehabilitation procedure in respect of an enterprise that wants to restore its solvency and has grounds for doing so.
Important! Perhaps, when considering the question of appeal to the court for application of rehabilitation or approval of the rehabilitation plan would have difficulty with lenders not willing use and rehabilitation approval of rehabilitation plan applied by businesses.
If there is a reason and the possibility of restoring the solvency of the applied business entity to reach a consensus with creditors, it is also necessary to conduct explanatory work with such creditors in terms of the fact that non-use of rehabilitation will lead to bankruptcy, which means that the probability of collecting money from the debtor will be small.
Rehabilitation will allow the company to continue working and earn income.
To provide assistance in working with creditors, it is recommended to apply for assistance to NCE "Atameken", akimats, state bodies, head offices of STB and other persons.
PROCEDURE FOR INTERACTION OF REPRESENTATIVES OF BUSINESS ENTITIES WITH EMPLOYEES OF THE DGD AND ADMINISTRATORS
- all meetings of DGA employees and administrators with business entities that have applied for consulting assistance must be carried out online. For fruitful work, each region chooses a convenient interaction platform: zoom, skype, webex, whats app, etc.
- exchange of documents and sending of documents to business entities that have applied is carried out via e-mail, messengers and other methods that exclude non-compliance with social distancing.