ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 25, 2022 No. 165

About modification of the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 "About some questions of the Ministry of Finance of the Republic of Kazakhstan"

The government of the Republic of Kazakhstan DECIDES:

1. Bring in the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 "About some questions of the Ministry of Finance of the Republic of Kazakhstan" the following change:

The regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the specified resolution (further – the Provision) to be reworded as follows according to appendix to this resolution.

2. This resolution becomes effective from the date of its signing, except for subitems 100), 132), 264), 396) and 446) of Provision Item 15 which become effective since January 1, 2023, and also the subitem 43) of Provision Item 15 which becomes effective since January 1, 2024.

Appendix

to the Order of the Government of the Republic of Kazakhstan of March 25, 2022 No. 165

Approved by the Order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387

Regulations on the Ministry of Finance of the Republic of Kazakhstan

Chapter 1. General provisions

1. The Ministry of Finance of the Republic of Kazakhstan (further – the Ministry) is the state body of the Republic of Kazakhstan performing management in spheres:

1) budgetary planning;

2) budget implementation;

3) conducting financial accounting;

4) budget accounting and budget reports;

5) tax and customs administration;

6) state regulation of production and turnover of ethyl alcohol, alcoholic products and tobacco products;

7) turnover of oil products and biological fuel;

8) state regulation in the field of customs affairs, realization of tax policy of the Republic of Kazakhstan;

9) the state and guaranteed by the state borrowing, management of the governmental and guaranteed by the state debt and debt to the state;

10) budget crediting;

11) managements of republican property;

12) public procurements and purchases of certain subjects of the quasi-public sector;

13) implementation of internal state audit and financial control;

14) state regulation in the field of rehabilitation and bankruptcy (except for the state companies, organizations, banks, the insurance (reinsurance) organizations and the accumulation pension funds);

15) in other spheres carried to competence of the Ministry by the current legislation.

2. The ministry has departments:

1) Committee of treasury of the Ministry;

2) Committee of internal state audit of the Ministry;

3) Committee of state-owned property and privatization of the Ministry;

4) Committee of state revenues of the Ministry.

3. The ministry performs the activities according to the Constitution and the laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, and also this Provision.

4. The ministry is legal entity in form of business of public institution, has symbols and distinctions, seals with the image of the State Emblem of the Republic of Kazakhstan and stamps with the name in state language, forms of the established sample, accounts in bodies of treasury according to the legislation of the Republic of Kazakhstan.

5. The ministry enters the civil relations from own name.

6. The ministry has the right to act as the party of the civil relations on behalf of the state if it is authorized on it according to the legislation of the Republic of Kazakhstan.

7. The ministry of questions of the competence of the procedure established by the legislation makes the decisions which are drawn up by orders of the head of the Ministry and other acts, stipulated by the legislation the Republic of Kazakhstan.

8. The structure and limit of the number of staff of the Ministry affirm according to the legislation of the Republic of Kazakhstan.

9. Ministry location: 010000, Nour-Sultan's city, area Esil, Prospekt Mang_l_k El 8, office building "House of the ministries", 4 entrance.

10. This Provision is the constituent document of the Ministry.

11. Financing of activities of the Ministry is performed from the republican budget according to the legislation of the Republic of Kazakhstan.

12. The ministry is forbidden to enter contractual relations with subjects of entrepreneurship regarding accomplishment of the obligations which are powers of the Ministry.

If the Ministry by legal acts is granted the right to perform the activities which are bringing in incomes, then the gained income goes to the income of the republican budget if other is not established by the legislation of the Republic of Kazakhstan.

Chapter 2. Tasks and powers of the Ministry

13. Tasks:

1) development of offers on budgetary planning, budget implementation, conducting financial accounting, budget accounting and budget reports, statistics of public finances;

2) ensuring completeness and timeliness of receipt of taxes and payments in the budget;

3) ensuring completeness and timeliness of calculation, deduction and transfer of social payments according to the legislation of the Republic of Kazakhstan;

4) providing within powers of economic safety of the state, legitimate rights and interests of subjects of business activity, society and state;

5) ensuring compliance with the tax legislation of the Republic of Kazakhstan;

6) state regulation of production and turnover of ethyl alcohol and alcoholic products, tobacco products, and also turnover of oil products and biological fuel;

7) state regulation in the field of customs affairs, the state and guaranteed by the state borrowing, budget crediting, management of republican property, management of the governmental and guaranteed by the state debt and debt to the state, public procurements, purchases of certain subjects of the quasi-public sector, implementation of internal state audit and financial control, state regulation in the field of rehabilitation and bankruptcy (except for the state companies, organizations, banks, the insurance (reinsurance) organizations and the accumulation pension funds);

8) regulation of activities in the field of financial accounting and the financial reporting of the organizations and public institutions, in areas of auditor activities and control of activities of the auditing and professional organizations, estimative activities and control in the field of estimative activities;

9) ensuring forming and realization of state policy in the field of financial accounting and the financial reporting of the organizations and public institutions, auditor activities, estimative activities;

10) implementation of the state monitoring of property in the industries of economy having strategic importance according to the Law of the Republic of Kazakhstan "About the state monitoring of property in the industries of economy having strategic importance";

11) coordination of realization of the mechanism of traceability according to the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union, the ratified Law of the Republic of Kazakhstan "About ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union".

14. Powers:

1) rights:

request, receive in the procedure established by the legislation from state bodies, their officials and other persons, competent authorities of foreign state and transfer them necessary information and materials;

perform for the purpose of upgrade and enhancement of tax administration realization (implementation) of the pilot projects providing other procedure for tax administration and execution of the tax liabilities by taxpayers;

make explanations and comments on application of the current legislation on the questions entering competence of the Ministry;

involve specialists of the relevant state bodies, consultants and independent experts from among physical persons and legal entities of the Republic of Kazakhstan and other states to conducting examinations, checks and consultations, development of training programs, methodical materials, program and information support, creation of information systems with observance of requirements for protection of the state, office, commercial, bank and protected by the law other secret;

perform advanced training and training of staff of the Ministry;

encourage workers, impose authority punishments, bring workers to financial responsibility in the cases and procedure provided by the Labor code and the legislation on public service;

participate in limits of competence of project development of regulatory legal acts and international treaties of the Republic of Kazakhstan;

participate in activities of the international organizations in the field of the activities referred to competence of the Ministry;

give instructions, obligatory for execution, to territorial subdivisions of departments;

take a legal action, make claims for the purpose of protection of the rights and interests of the Ministry according to the legislation of the Republic of Kazakhstan;

sign agreements on application of transfer pricing according to the procedure, determined by authorized body;

perform other rights provided by the existing legal acts;

2) obligations:

consider appeals, applications and claims of physical persons and legal entities on the questions entering competence of the Ministry, according to the procedure, established by the legislation of the Republic of Kazakhstan;

demand from physical persons and legal entities, subsidiary companies located outside the Republic of Kazakhstan in the cases determined by the legislation, submission of necessary documents, otchetnost by the established forms;

interact with other state bodies, the international organizations, participants of the foreign economic and other activity according to the procedure, determined by legal acts of the Republic of Kazakhstan, and also based on joint acts of the relevant state bodies in coordination with them;

represent at the request of the relevant authorized body of the data from own information systems according to the procedure, determined by the legislation of the Republic of Kazakhstan;

perform exchange of information with state bodies of foreign state, the international organizations based on international treaties and in the cases established by the legislation of the Republic of Kazakhstan;

send within competence inquiry to tobacco product manufacturers for provision of necessary data for implementation of state regulation of production and turnover of tobacco products;

direct motivated refusal to creditor meeting in appointment of the candidate for the rehabilitation managing director or the message on removal of the rehabilitation managing director from registration;

constitute protocols and consider cases on administrative offenses, perform administrative detention, and also apply other measures, stipulated by the legislation the Republic of Kazakhstan about administrative offenses;

in case of discrepancy of the budget request to requirements of the budget legislation of the Republic of Kazakhstan to return it to the administrator of the budget program without consideration;

perform other obligations according to the legislation of the Republic of Kazakhstan.

15. Functions:

1) forming and realization of state policy in the field of budgetary planning, budget implementation, accounting and budget accounting, financial and budget reports, internal state audit and financial control, auditor activities, estimative activities, management of the governmental and guaranteed by the state debt and debt to the state, realization within the competence of state policy in public-private partnership, public procurements, purchases of certain subjects of the quasi-public sector, state regulation in the field of rehabilitation and bankruptcy (except for banks, the insurance (reinsurance) organizations and the accumulation pension funds), and also participation in forming and realization of policy on accumulating in National fund of the Republic of Kazakhstan of financial assets, and also other property, except for intangible assets, state regulation of production and turnover of ethyl alcohol, alcoholic products and tobacco products, state regulation of production and turnover of separate types of oil products and biological fuel, and also realization of tax policy and policy in the field of customs affairs of the Republic of Kazakhstan;

2) within the competence management in the field of management of republican property, realization of the rights of the state to republican property, privatization and the state monitoring of property in the industries of economy having strategic importance and strategic objects, except for the property assigned to National Bank of the Republic of Kazakhstan;

3) ensuring national security in case of ensuring compliance with the budget legislation and implementation of interagency coordination of activities for ensuring financial safety;

4) participation in forecasting of receipts in the government and republican budget, National fund for categories, classes and subclasses of Single budget classification taking into account the forecast of social and economic development;

5) international cooperation on the questions entering competence of the Ministry;

6) cross-industry coordination and methodological management in the field of public procurements, purchases of certain subjects of the quasi-public sector, execution republican and local budgets, accounting and budget accounting, auditor activities, internal state audit and financial control, financial and budget reports;

7) development and acceptance within competence of the Ministry of legal acts;

8) organization of execution of the republican budget and coordination of activities of administrators of republican budget programs for execution of the republican budget;

9) creation of the report on receipts and use of National fund of the Republic of Kazakhstan;

10) preparation of analytical information on budget implementation;

11) organization of carrying out annual audit of National fund of the Republic of Kazakhstan;

12) making the conclusions to petitions for assignment from reserve of the Government of the Republic of Kazakhstan;

13) development and approval jointly with Calculating committee on control of execution of the republican budget of procedural standards of the state audit and financial control;

14) development and approval of procedural standards of internal state audit and financial control under approval of Calculating committee on control of execution of the republican budget;

15) development and approval under approval of Calculating committee on control of execution of the republican budget of rules of carrying out internal state audit and financial control;

16) development and approval of standards of assessment and other regulatory legal acts in the field of estimative activities;

17) development and approval of requirements to form and content of the valuation report;

18) development and approval of rules of conducting examination of the valuation report, requirements to the expert opinion and procedure for its approval;

19) provision, servicing of budget credits, control of its target use and ensuring return;

20) determination of the amounts, forms and conditions of borrowing by the Government of the Republic of Kazakhstan of amounts of repayment and servicing of government debt approved in the republican budget for the corresponding financial year;

21) creation and monthly submission of performance reports state, consolidated, republican and local budgets in the Government of the Republic of Kazakhstan, the central authorized body on state planning and authorized body on internal state audit, quarterly – in Administration of the President of the Republic of Kazakhstan, the performance report of the republican budget – in Calculating committee on control of execution of the republican budget;

22) maintaining statistics of public finances;

23) creation of performance reports of plans of receipts and expenses of money from sales of goods (works, services), receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland on state, republican and to local budgets;

24) creation of reports on creditor and debit debts state and local budgets;

25) provision of guarantees of the state according to the decision of the Government of the Republic of Kazakhstan by means of the conclusion in writing guarantee agreements of the state;

26) provision at the request of the Government of the Republic of Kazakhstan of the state guarantees, state guarantees on export support;

27) the conclusion of agreements of the state guarantees and guarantees of the state under agreements of public-private partnership;

28) maintaining the register of the provided state guarantees and guarantees of the state under agreements of public-private partnership;

29) implementation of accounting of acceptance and execution of financial liabilities of the state under agreements of public-private partnership;

30) ensuring execution by residents of the Republic of Kazakhstan of obligations on the non-state loans obtained by them;

31) development and approval of procedure, terms and forms of provision of data by authorized state bodies, National Bank of the Republic of Kazakhstan, authorized body on regulation, control and supervision of the financial market and the financial organizations, local executive bodies, the organizations and authorized persons in bodies of state revenues;

32) implementation of budget monitoring and providing common methodological and methodical directorship on its carrying out;

33) monitoring of the obtaining, use, repayment and servicing of state loans and public debt guaranteed by the state of debt and debt according to guarantees of the state, and also the requirements of the state which arose in connection with execution of obligations by the state on its guarantees and guarantees;

34) monitoring of the obligations guaranteed by the state on support of export, the state and guaranteed by the state debt, debt according to guarantees of the state and management of it;

35) approval of requirements to development or adjustment of the conclusion of the central authorized body on state planning for provision of the state guarantees on export support;

36) determination of procedure for provision of the state guarantee of the Republic of Kazakhstan on support of export in coordination with the central authorized body on state planning;

37) determination of amounts, terms and conditions of each release of the government issued securities;

38) development and submission to the Government of the Republic of Kazakhstan of offers on the prevention and elimination of negative processes in the field of economy;

39) development and approval of procedure for delivery of the financial reporting by the organizations of public interest in depositary;

40) development and approval in coordination with authorized body in the field of permissions and notifications and authorized body in the field of informatization of forms of certificates on accreditation of professional auditing organization, the professional organization of accountants, the organization for professional certification of accountants;

41) development and approval of accounting policy for public institutions;

42) development and approval of the chart of accounts of financial accounting of public institutions;

43) development and approval of unified plan of accounts;

44) determination of procedure for creation and accounts presentation about debt condition;

45) maintaining register of unfair appraisers;

46) development and approval of procedure for conducting financial accounting in public institutions;

47) development and approval of procedure for reflection of receipts in annual consolidated financial statements about execution of the republican budget, budget of area, budgets of the cities of republican value, the capital;

48) approval of projects of regulatory legal acts about procedure for application of general provisions on financial accounting in public institutions of the system taking into account specifics of their activities;

49) development and approval of rules of certification of officials of administrators of republican budget programs and local authorized bodies on budget implementation of area, city of republican value, the capital authorized on conducting financial accounting and creation of the financial reporting;

50) development and approval of procedure for carrying out inventory count in public institutions;

51) development and approval of album of forms of accounting documentation for public institutions;

52) development and approval of form and procedure for creation and accounts presentation;

53) development and approval of procedure for creation of consolidated financial statements for administrators of budget programs;

54) approval of the list of the objects offered in concession, for the medium-term period, belonging to republican property, approved by authorized body on state planning;

55) approval of tender (auction) documentation and draft agreement of concession, including in case of introduction of changes in them and amendments, concerning the objects relating to republican property;

56) determination of procedure for transfer to ownership and use to the concessionary of the subjects to concession which are in state-owned property;

57) development and approval of rules of forming and maintaining registers in the field of purchases of certain subjects of the quasi-public sector, except for National welfare fund and the organizations of National welfare fund;

58) development and approval of regulatory legal acts in the field of management of state-owned property within competence of the Ministry;

59) development of the measures directed to increase in cost efficiency of the companies, in case of need together with the central executive bodies and persons in property or management of which there are objects of monitoring;

60) approval of rules of work of web portals of purchases of certain subjects of the quasi-public sector, except for National welfare fund and the organizations of National welfare fund, including in case of technical failures in work of web portals;

61) determination of web portals of purchases of certain subjects of the quasi-public sector, except for National welfare fund and organizations of National welfare fund;

62) approval of rules of forming and maintaining registers in the field of public procurements;

63) approval of rules of collection, generalization and analysis of the reporting of public procurements, including procedure for forming of the reporting of public procurements;

64) approval of rules of work of the web portal of public procurements in case of technical failures of work of the web portal of public procurements;

65) approval of rules of use of the web portal of public procurements;

66) development of the inventory, works, the services acquired according to international treaties of the Republic of Kazakhstan;

67) development of rules of implementation of public procurements using special procedure;

68) development of rules of establishment of withdrawals from national treatment when implementing public procurements;

69) approval of standard agreements of public procurements of goods, works, services;

70) approval of rules of retraining and advanced training of the workers performing the activities in the field of public procurements;

71) approval of the inventory, works, services of daily and (or) weekly requirement for the period before summing up public procurements and entry into force of the agreement on public procurements;

72) determination of inventories, works, services on which public procurements are conducted by single organizers of public procurements;

73) determination of the single operator in the field of public procurements;

74) approval of rules of preparation of the annual report on public procurements in Administration of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan, and also placement it on the web portal of public procurements;

75) approval of the inventory, works, services on which public procurements are conducted by tender method with prequalification;

76) determination of rules of maintaining the register of state-owned property, including order of interaction of state bodies and representation of data to users from it;

77) development and approval of form of the receipt on payment of administrative penalty according to the procedure of the reduced proceeedings about administrative offense;

78) approval of the qualifier of the violations developed and approved by Calculating committee on control of execution of the republican budget;

79) interaction with the confided (agents) concerning provision of the state guarantee, ensuring the accomplishment of obligations according to the loan agreement guaranteed by the state, to return of the means of the republican budget distracted in case of obligation fulfillment on the state guarantee;

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