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Article 105. The amount and procedure for satisfying creditors' claims of the third stage of the Law on Rehabilitation and Bankruptcy
When determining the amounts of claims included in the third stage, tax arrears, as well as arrears on customs payments, special, anti-dumping, countervailing duties, and interest, formed on the date of initiation of bankruptcy proceedings, are taken into account.
In case of insufficient property to repay the claims of creditors of the third stage, such property is distributed among them in proportion to the amounts of their claims included in the register.
The Law of the Republic of Kazakhstan dated March 7, 2014 No. 176-V SAM.
This Law regulates public relations arising from the debtor's inability to satisfy creditors' claims in full, establishes the grounds for applying debt restructuring procedures, rehabilitation procedures and declaring the debtor bankrupt, liquidating the debtor without initiating bankruptcy proceedings, and also defines the procedure and conditions for their conduct.
President
Republic of Kazakhstan
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