Аңдатпа
As of today, a significant number of citizens are facing a deterioration in their financial and material situation for various reasons. This is the loss of a job or disability, a decrease in the level of well-being against the backdrop of a general economic downturn and the introduction of quarantine measures for coronavirus infection, as well as much more. The solvency of our fellow citizens must be restored, for which a mechanism of bankruptcy of citizens is proposed. The draft law, developed as part of the execution of the order of the Head of State dated January 5, 2022, also provides for amendments and additions to 21 legislative acts (8 codes and 13 laws). It should be noted that the bill has not yet been adopted and is under development. The draft law "On restoring the solvency and bankruptcy of citizens" and two related bills have been agreed with government agencies and submitted to the Office of the Prime Minister of the Republic of Kazakhstan. In addition, the draft law provides for the disclosure of tax secrets for an individual debtor, in respect of whom the procedures provided for by the legislation of the Republic of Kazakhstan on the restoration of solvency and bankruptcy of citizens are carried out. A brief analysis of international experience on the issues of restoring the solvency and bankruptcy of citizens of the Republic of Kazakhstan was carried out, as a result of which proposals and comments were made. The problems and ways of solving the improvement of legislation on the restoration of solvency and bankruptcy are highlighted.