The Taxpayer (Debtor) Asset Sale Service “Mindet” (hereinafter referred to as the Service) is designed to organize and conduct electronic auctions for a debtor's assets, which are pledged in accordance with the Tax Code of the Republic of Kazakhstan or restricted in disposal by the decision of the state revenue authority to repay tax arrears (customs duties, taxes, special, anti-dumping, compensatory duties, penalties, interest) in accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated February 1, 2018, No. 111.

The Service is also used for the implementation of detained goods by the authorized legal entity in accordance with paragraph 3 of Article 456 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” and paragraph 11 of the Rules for the Sale, Use, and Disposal of Detained Goods, Reimbursement of Expenses for Their Transport (Shipping), Handling (Loading, Unloading), Storage, and Other Expenses Related to Preparation for Sale and Sale of Detained Goods, as well as Refund of Amounts Received from Their Sale, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018, No. 248.