of March 15, 2025 No. 171-VIII ZRK
1. The budget legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of of this Code and other regulatory legal acts which acceptance is provided by this Code.
The budget legislation of the Republic of Kazakhstan acts on all territory of the Republic of Kazakhstan and extends on all physical persons and legal entity.
2. Provisions of this Code, except as specified, provided by this Code, do not extend to National Bank of the Republic of Kazakhstan, its department and organization, entering into its structure, and also authorized body on regulation, control and supervision of the financial market and the financial organizations, legal entities, shareholder (the participant, the trustee) of which is the National Bank of the Republic of Kazakhstan, except for the non-profit organization providing conditions for activities of bodies, their organizations and members of the International financial center "Astana".
3. Provisions of this Code are applied taking into account the features established by the laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan regulating questions of the state secrets, election of the president of the Republic of Kazakhstan, deputies of Parliament of the Republic of Kazakhstan, deputies of maslikhats, akims of areas (the cities of regional value), the cities of district value, villages, settlements, rural districts, and also members of local government bodies in the Republic of Kazakhstan, implementation of operational search, intelligence, counterintelligence activities, ensuring foreign policy activities, defense capability and homeland security of the country, financing of judicial system of the Republic of Kazakhstan, financing of authorized body on return of assets.
4. The international agreements ratified by the Republic of Kazakhstan have priority before this Code. The procedure and conditions of action in the territory of the Republic of Kazakhstan of international treaties which participant is the Republic of Kazakhstan are determined by the legislation of the Republic of Kazakhstan.
5. Acts of the Government of the Republic of Kazakhstan and local executive bodies of distribution of money respectively from republican and local budgets for the next financial year void after the termination of the corresponding financial year, except for provisions of these acts of assignment on returnable basis.
Actions of appendices to the law on the republican budget (the decision of maslikhat on the local budget) by second and third of planning period void with enforcement of the law on the republican budget (the decision of maslikhat on the local budget) for the next planning period.
6. The law on the republican budget, the decision of maslikhat on the local budget, acts of the Government of the Republic of Kazakhstan and local executive bodies about their realization, and also regulatory legal acts about modification and amendments in them become effective since January 1 of the corresponding financial year.
1. Main objective of the budget legislation of the Republic of Kazakhstan is ensuring harmonization of strategic objectives of public administration, tasks and functions of the state with the amounts of budgetary funds necessary for their achievement or realization according to the pursued budget policy.
2. The main objectives of the budget legislation of the Republic of Kazakhstan are:
1) establishment of basic provisions, principles and mechanisms of functioning of budget system, education and use of budgetary funds, and also forming and uses of National fund of the Republic of Kazakhstan;
2) regulation of the budget, interbudget relations;
3) creation of the legal basis for effective management of public finances and the budget through the principles of budget system.
3. For realization of main objectives and tasks of the budget legislation of the Republic of Kazakhstan the following requirements are provided:
to administrators of budget programs, local executive bodies and other receivers of budgetary funds it is forbidden to bring to the President of the Republic of Kazakhstan, in Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the central authorized body on budgetary planning and local authorized bodies on state planning of the offer on increase in expenses of the budget out of planning process of the budget;
to administrators of budget programs, local executive bodies and other receivers of budgetary funds it is forbidden to bring to the President of the Republic of Kazakhstan, in the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan of the offer connected with change of mechanisms or instruments of accomplishment of tasks of the budget legislation of the Republic of Kazakhstan, stipulated in Item 2 these Articles without approval of the central authorized body on budget policy, the central authorized body on budgetary planning, local authorized body on state planning, and also if necessary the central authorized body on budget implementation and the State Treasury;
approval of offers of the central industry state bodies on increase, reducing and (or) expense reallocation of the budget without approval of local authorized body for state planning and observance of procedures, stipulated in Item 2 Articles 73 of this Code is forbidden to local authorized industry state bodies.
4. Disagreements between administrators of budget programs and the central authorized body on budgetary planning and (or) local authorized body on state planning are considered by the relevant budget commission, except for disagreements between the administrators of budget programs financed from budgets of the cities of district value, villages, settlements, rural districts and local authorized bodies on state planning of areas (the cities of regional value) which are considered by meeting of local community.
1. In this Code the following basic concepts are used:
1) the approved budget - the budget approved by Parliament of the Republic of Kazakhstan or the relevant maslikhat;
2) the budget - the centralized cash fund of the state intended for financial provision of realization of its tasks and functions;
3) budget system - set of budgets, National fund of the Republic of Kazakhstan, and also budget process and the relations, including with subjects of the quasi-public sector, off-budget funds;
4) budgetary funds - money and other assets of the state, receipt in state-owned property and which expenditure are reflected in the budget in cash;
5) not development of budgetary funds - the exceeding of funding plan which developed following the results of the accounting period on payments over the paid obligations according to the budget program less economy of budgetary funds, unallotted remaining balance of reserve on initiatives of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and local executive bodies, return of the target transfers allocated from the National fund of the Republic of Kazakhstan, and return of the target transfers on development allocated in reporting financial year, permitted to doispolzovat according to this Code;
6) budget process - the activities of participants of budget process regulated by the budget legislation of the Republic of Kazakhstan at prediction phases, planning, consideration, approval, execution, refining, the sequester and adjustment of the budget, conducting financial accounting and the financial reporting, budget accounting and budget reports, monitoring and assessment of results;
7) budget policy - set of the measures for management of public finances of the Republic of Kazakhstan aimed at providing stability of public finances;
8) off-budget fund - the centralized cash fund created in the form of the legal entity, the founder and which single shareholder is the state, or the control account of cash which main destination is realization of social and economic tasks of development of the republic or region;
9) inefficient execution of budget programs - not achievement of the resulting effects provided by passports of budget programs including in case of complete development of budgetary funds;
10) the budget relations - the relations arising in budget process;
11) budget transactions - the transactions performed in the course of budget implementation;
12) accounting financial year - the year preceding the current financial year of planning period;
13) planning period - three financial years following the current financial year;
14) the next financial year - the year following the current financial year;
15) financial year - the period of time which is beginning on January 1 and coming to an end on December 31 calendar year during which budget implementation is performed;
16) financing - allocation of budget money to their receivers;
17) the short-term period - the period duration up to one year;
18) assets of the state - the property and non-property benefits and the rights having cost assessment, received in state-owned property as a result of last transactions or events;
19) the state investment project - complex of the actions provided by this Code, directed to creation and (or) development of assets, including creation new, expansion and (or) updating of the operating productions;
20) public finances - system of the relations of the republican budget, local budgets, National fund of the Republic of Kazakhstan, subjects of the quasi-public sector, the off-budget funds arising during the forming, distribution, redistribution of assets and liabilities of public sector;
21) stability of public finances - the condition of public finances providing financing of realization of tasks and functions of the state taking into account its obligations in the long-term period;
22) the specified budget - the approved budget taking into account the changes and amendments accepted by Parliament of the Republic of Kazakhstan or the relevant maslikhat during its execution;
23) indicators of results - set of target indicators, the resulting effects characterizing activities of state body for implementation of the development plan for state body, actions plans or development plans for subjects of the quasi-public sector, development plans for area, city of republican value, the capital and (or) passports of budget programs, and also subjects of the quasi-public sector for implementation of the actions plans or development plans;
24) the target indicator - the indicator which is quantitatively measuring goal achievement of the development plan for state body, the actions plan or development plan for the subject of the quasi-public sector, or the development plan for area, city of republican value, the capital;
25) the medium-term period - the period following the current financial year lasting from year up to five years;
26) balance - compliance of the assumed obligations to amounts of the planned budgetary funds at the level of no more established by the budget statement;
27) the corrected budget - the approved (specified) budget taking into account changes and additions made during its execution based on the orders of the Government of the Republic of Kazakhstan and local executive bodies, decisions of akims of the cities of district value, villages, settlements, rural districts and other regulatory legal acts of the Republic of Kazakhstan;
28) resulting effect - the indicator of the passport of the budget program which is qualitatively measuring goal achievement and (or) the target indicator of the development plan for state body, the development plan for area, the city of republican value, the capital and (or) the budget program within the provided budgetary funds;
29) the long-term period - the period following the current financial year lasting from five up to thirty years.
2. Other concepts of the budget legislation of the Republic of Kazakhstan which are not specified in this Article are used in the values determined in the relevant articles of this Code.
The concepts of other industries of the legislation of the Republic of Kazakhstan used in this Code are applied in that value in what they are used in the corresponding industries of the legislation of the Republic of Kazakhstan if other is not provided by this Code.
In case of discrepancy of determinations of concepts of the budget legislation of the Republic of Kazakhstan with determinations of concepts of other industries of the legislation of the Republic of Kazakhstan in relation to the budget relations concepts of the budget legislation of the Republic of Kazakhstan are used.
The budget system of the Republic of Kazakhstan is based on the following basic principles:
1) the principle of unity - use of the single principles of the organization and functioning of budget system with use of single procedures and technical solutions of budget process in the Republic of Kazakhstan;
2) the principle of stability of public finances - forming of the budget policy providing financing of realization of tasks and functions of the state taking into account its obligations in the long-term and medium-term periods;
3) the principle of completeness - completeness of reflection and accounting in the budget and National fund of the Republic of Kazakhstan of all corresponding receipts and expenses, stipulated by the legislation the Republic of Kazakhstan, non-admission of offsettings of mutual requirements with use of budgetary funds, as well as concessions of the rights of requirements for budgetary funds;
4) the principle of justification - planning and use of budget funds, National fund of the Republic of Kazakhstan and assets of the state according to indicators of the forecast of social and economic development on the basis of regulatory legal acts and other documents determining need of inclusion in the budget statement of these or those receipts or expenses and justification of their amounts;
5) the principle of the sequence - observance by state bodies of earlier made decisions in the field of the budget relations, reflection in budget documentation of data for the last three accounting financial years and for three years provided by the approved (specified) budget for planning period;
6) the principle of efficiency - implementation of budget process, planning and use of means of National fund of the Republic of Kazakhstan proceeding from need of achievement of optimum ratio between expenses and results, providing realization of the state functions and high-quality provision of the state services in case of the minimum amount of budgetary funds;
7) the principle of effectiveness - planning and budget implementation, use of the means of National fund of the Republic of Kazakhstan, acceptance of the executive and management decisions oriented to achievement of indicators of results, provided by development plans for state bodies, development plans for areas, cities of republican value, the capital, development plans or actions plans of subjects of the quasi-public sector, or passports of budget programs;
8) the principle of independence of the budget - establishment of stable distribution of receipts between budgets of different levels and determination of the directions of their expenditure according to this Code, the right of all levels of public administration to independently perform budget process according to this Code, inadmissibility of withdrawal of the income which is in addition received in course of execution of local budgets, and remaining balance of budgetary funds of local budgets in higher budgets, inadmissibility of assignment on subordinate budgets of additional expenses without their corresponding compensation;
9) the principle of unity of cash desk - transfer of all revenues in the budget into the single treasurer account and implementation of all anticipated expenses from the single treasurer account in national currency;
10) the principle of transparency - openness and availability of budget process to society, obligatory publication of regulatory legal acts in the field of the budget legislation of the Republic of Kazakhstan, data on the public finances approved (specified, corrected) budgets and other documents determined by this Code, except for the data, which are the state or protected by the law other secret.
Participants of budget process are:
1) Government of the Republic of Kazakhstan, local executive bodies, offices of akims of the cities of district value, villages, settlements, rural districts;
2) representative bodies - Parliament of the Republic of Kazakhstan and maslikhats;
3) state bodies;
4) bodies of the state audit and financial control;
5) the central authorized body on budget policy - the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of budget policy, including in the field of development of budget system, management of public finances and forecasting of the income, economic policy, policy of investment attraction, public-private partnership, the state investment projects, the interbudget relations, the state and guaranteed by the state borrowing and debt, management of the state assets, attraction and within the competences established by this Code, uses of grants;
6) the central authorized body on regional policy - the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of forming and realization of state policy in the field of regional development;
7) the central authorized body on state planning - the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of state planning and strategic, control, realizable and regulating functions;
8) the central authorized body on budgetary planning - the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of budgetary planning, within competence methodological management on budgetary planning, and also development of suggestions for improvement of system of budgetary planning;
9) the central authorized body on budget implementation - the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of budget implementation, conducting financial accounting, budget accounting and budget reports on execution of the republican budget and within the competence - local budgets, off-budget funds;
10) the State Treasury - department of the central executive body on budget implementation to which functions of authorized body on treasurer budget implementation are assigned;
11) bodies of the State Treasury - territorial subdivisions of the State Treasury;
12) the bodies of state revenues determined by the tax legislation of the Republic of Kazakhstan;
13) the authorized state bodies responsible for collection of non-tax receipts from physical persons and legal entities in the republican or local budget, National fund of the Republic of Kazakhstan, Fund of compensation by the victim, Special state fund and exercising control of their receipt (further - authorized bodies on non-tax receipts);
14) local authorized body on state planning - the executive body financed from the local budget, performing functions in the field of strategic, economic and budgetary planning in the corresponding administrative and territorial unit;
15) local authorized body on budget implementation - the executive body financed from the local budget, performing functions in the field of budget implementation, conducting financial accounting, budget accounting and budget reports on execution of the local budget;
16) Council for management of National fund of the Republic of Kazakhstan - advisory advisory body in case of the President of the Republic of Kazakhstan whose one their main objectives rendering assistance, development and consideration of offers and forming of recommendations to the President of the Republic of Kazakhstan concerning use of National fund of the Republic of Kazakhstan is.
The decision on creation of Council for management of National fund of the Republic of Kazakhstan, its structure and provision affirm the President of the Republic of Kazakhstan;
17) the budget commission - the advisory advisory body created for the purpose of ensuring timely and high-quality project development of the budget and development of offers on planning and budget implementation.
The government of the Republic of Kazakhstan forms the Republican budget commission, approves regulations on it, competences and structure.
Local executive bodies of areas, cities of republican value, the capital, areas (cities of regional value) form the relevant local budget commissions, approve regulations on them, competences and structure.
The first head of the administrator of republican budget programs forms the departmental budget commission, the working body determines it and approves regulations on it, competences and structure.
The budget commissions perform the activities on permanent basis.
Enter competence of the republican budget commission, the budget commissions of area, city of republican value, the capital, area (city of regional value):
1) development of offers on the forecast of social and economic development, to drafts of development plans for state bodies or drafts of development plans for area, city of republican value, the capital or projects of changes and amendments in them, to limits of expenses of administrators of budget programs and the directions of expenses of administrators of budget programs;
2) development of offers on measure definition of budget statements, to refining, adjustment of budgets;
3) development of project proposals of regulatory legal acts, providing reducing receipts or increase in expenses republican and (or) local budgets and (or) National fund of the Republic of Kazakhstan, including in the case provided by the paragraph the fifth parts one of Item 2 of Article 73 of this Code;
4) development of project proposals of regulatory legal acts, developed in realization of provisions of this Code;
5) consideration of results of the overview of expenses, budget monitoring, the carried-out assessment of results and development of offers on them;
6) other powers provided by this Code, and also regulations on the budget commissions.
Enter competence of the departmental budget commissions:
1) development of project proposals of the development plan for state body or to the project of changes and amendments in the development plan for state body, to budget requests;
2) consideration of results of budget monitoring, the carried-out assessment of results and development of offers on them;
3) other powers provided by this Code, and also regulations on the departmental budget commissions.
Working bodies of the Republican budget commission and the local budget commissions are respectively the central authorized body on budgetary planning also local authorized bodies on state planning.
The chairman of the local budget commission is the akim of the respective area, city of republican value, the capital, area (city of regional value).
The secretary of the local budget commission is the first head of local authorized body on state planning.
The procedure for the organization of activities of the budget commission is developed and determined by working body of the relevant budget commission;
18) public council - the advisory and consultative, supervisory body formed according to the Law of the Republic of Kazakhstan "About public councils";
19) the administrator of budget programs - the state body responsible for planning, reasons, realization and achievement of results of budget programs determined according to the functions assigned to it by the legislation of the Republic of Kazakhstan, powers and competences.
The administrator of budget programs independently uses budgetary funds if he is at the same time administrator of the budget program and public institution.
Structural and territorial subdivisions of state bodies cannot be administrators of budget programs, except for territorial authorities of police, criminal and executive (penitentiary) system and territorial authorities of authorized body in the field of civil protection of area, the city of republican value, the capital which are administrators of regional budget programs, budget programs of the cities of republican value, the capital;
20) subjects of the quasi-public sector - the state companies, limited liability partnerships, joint-stock companies, including National welfare fund, national managing holdings, national holdings, the national companies, founder, the participant or the shareholder of which is the state, and also the affiliated, dependent and other legal entities who are affiliated with them according to legal acts of the Republic of Kazakhstan, fund of social medical insurance, the State Social Insurance Fund, the non-profit organization providing conditions for activities of bodies, their organizations and members of the International financial center "Astana";
21) the autonomous organization of education - the non-profit organization which does not have membership established by the Government of the Republic of Kazakhstan which legal status and particular legal regime of activities are determined by legal acts of the Republic of Kazakhstan;
22) receivers of budgetary funds - the physical persons and legal entities receiving budgetary funds through administrators of budget programs or subjects of the quasi-public sector and using them for the purpose of ensuring realization of tasks and functions of the state.
Receivers of budgetary funds shall spend budgetary funds on purpose and provide execution of the assumed liabilities on achievement of the results determined in the budget and other documentation developed according to this Code, except as specified, provided by this Code.
To receivers of budgetary funds, including subjects of the quasi-public sector, it is forbidden to place on deposits and in other financial instruments, including abroad, budgetary funds for the purpose of receipt of the remunerations, except as specified, provided by this Code;
23) residents of the Republic of Kazakhstan - the legal entities created according to the legislation of the Republic of Kazakhstan with the location in the Republic of Kazakhstan, and also their branches and representations with the location in the Republic of Kazakhstan and (or) beyond its limits;
24) the financial agency - national managing holding and legal entities whose hundred percent of shares belong to national managing holding, and also bank or the organization with absolute participation of the state performing the separate types of banking activities authorized according to the legislation of the Republic of Kazakhstan on realization of the state investment policy in certain spheres of economy and performing for this purpose borrowings in the financial market of the Republic of Kazakhstan and (or) the international financial market;
25) the integrator in the field of budget process - the legal entity whose single shareholder is the state determined by the central authorized body by budget implementation to which functions on ensuring digitalization and automation of budget process are assigned.
1. Digital transformation of objects of informatization of budget process covers all stages of budget process and is performed with observance of the requirements established by this Code and the laws of the Republic of Kazakhstan.
2. Digital transformation of budget process is provided with the integrator in the field of budget process.
Digital transformation of process of budgetary planning of local budgets is provided with local executive bodies.
3. The integrator in the field of budget process:
provides creation, maintenance, development, information security and realization of objects of informatization of budget process;
renders information and analytical and consulting services in questions of digital transformation of budget process;
provides access to representative bodies and bodies of the state audit and financial control to objects of informatization of budget process according to the procedure determined by the central authorized body by budget implementation.
4. Standards and requirements to objects of informatization of budget process are developed and affirm authorized body on budget implementation with observance of requirements of the legislation of the Republic of Kazakhstan in the field of informatization.
1. In the Republic of Kazakhstan budgets of the following levels affirm, performed and are independent:
1) the republican budget approved by the law of the Republic of Kazakhstan;
2) the regional budget, city budget of republican value, the capitals approved by the decision of regional maslikhat, maslikhat of the city of republican value, the capital;
3) district (the cities of regional value) the budget approved by the decision district (the city of regional value) of maslikhat;
4) the city budget of district value, the village, settlement, rural district approved by the decision district (the city of regional value) of maslikhat after approval of meeting of local community.
2. The republican budget is the centralized cash fund created for acquisition account, determined by this Code, and intended for financial provision of tasks and functions of the central state bodies, public institutions subordinated to them and realization of the all-republican directions of state policy.
3. The regional budget, city budget of republican value, the capital is the centralized cash fund created for acquisition account, determined by this Code, and intended for financial provision of tasks and functions of local state bodies of regional level, the city of republican value, the capital, public institutions subordinated to them and realization of state policy in the corresponding administrative and territorial unit.
District (the cities of regional value) the budget is the centralized cash fund created for acquisition account, determined by this Code, and intended for financial provision of tasks and functions of local state bodies district (the cities of regional value) level, public institutions subordinated to them and realization of state policy in the corresponding administrative and territorial unit.
City budget of district value, the village, settlement, rural district is the centralized cash fund created for acquisition account, determined by this Code, and intended for financial provision of tasks and functions of the akim of the city of district value, the village, the settlement, the rural district, public institutions subordinated to them and realization of state policy in the corresponding administrative and territorial unit.
Regional budgets, budgets of the cities of republican value, the capital, district (the cities of regional value) budgets, budgets of the cities of district value, villages, settlements, rural districts belong to local budgets.
4. In the Republic of Kazakhstan in the cases established by this Code the emergency government budget can be developed, affirm and be performed.
The emergency government budget is created on the basis of republican and local budgets and entered in case of emergency or warlike situation in the Republic of Kazakhstan.
1. In the Republic of Kazakhstan the following types of budgets used as analytical information and which are not subject to approval are constituted:
government budget;
consolidated budget;
budget of area;
budget of the area (city of regional value).
2. The government budget is the centralized cash fund of the state combining republican and local budgets without mutually repayable transactions between them.
The consolidated budget is the centralized cash fund of the state combining the republican budget, budgets of areas, cities of republican value, the capital, receipt and expenses of National fund of the Republic of Kazakhstan, receipt and expenses of off-budget funds without mutually repayable transactions between them.
The budget of area is the centralized cash fund combining the regional budget, budgets of areas (the cities of regional value) without mutually repayable transactions between them.
The budget of the area (the city of regional value) is the centralized cash fund combining district (the city of regional value) the budget, budgets of the cities of district value, villages, settlements, rural districts without mutually repayable transactions between them.
Mutually repayable transactions are the transactions performed when forming the consolidated budget, government budget, budget of area and area (city of regional value), and also reports on their execution connected with exception of the transfers, budget credits and other payments transferred from one level of the budget to another for the purpose of exception of the double account.
1. The structure of the budget consists of the following Sections:
1) income:
tax revenues;
non-tax receipts;
sales proceeds of fixed capital;
special receipts;
receipts of transfers;
2) costs;
3) net budget crediting:
budget credits;
repayment of budget credits;
4) balance on transactions with financial assets:
acquisition of financial assets;
sales proceeds of financial assets of the state;
5) deficit (surplus) of the budget;
6) not oil deficit (surplus) of the budget;
7) deficit financing (surplus use) of the budget:
receipt of loans;
repayment of loans;
the used remaining balance of budgetary funds.
2. Receipts of the budget is the income, repayment sums of budget credits, sales proceeds of financial assets of the state, loans.
Budget receipts are tax, non-tax revenues, sales proceeds of fixed capital, special receipts, receipts of transfers.
Income has no purpose, except for special receipts and target transfers. Introduction of new income types, cancellation or change of operating are performed with obligatory modification or amendments in this Code.
Tax revenues are the taxes and other obligatory payments in the budget established by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), except for payments for negative impact on the environment, customs duties, customs fees, established according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the special, anti-dumping, compensatory duties established according to the Agreement on the Eurasian Economic Union.
The advance payments made according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan on account of payment of the forthcoming customs duties, customs fees, taxes, the special, anti-dumping, compensatory duties also belong to tax revenues.
Non-tax receipts are:
the obligatory, irrevocable payments in the budget established by this Code and other legal acts of the Republic of Kazakhstan except provided by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, not belonging to sales proceeds of fixed capital;
the money transferred in the budget on a grant basis except transfers;
money from realization of goods by public institutions (works, services).
Sales proceeds of fixed capital are receipts in the budget of money from:
1) sales of the state-owned property assigned to public institutions;
2) sales of goods from the state material reserve;
3) sales of the parcels of land which are in state-owned property, in private property or their provisions in permanent or temporary land use or their realization different way according to the procedure, provided by the laws of the Republic of Kazakhstan or international treaties;
4) sales of the intangible assets belonging to the state.
Special receipts are:
1) the payment for negative impact on the environment established by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code);
2) the expels of subsoil users established by the legislation of the Republic of Kazakhstan on subsoil and subsurface use on:
social and economic development of the region, development of its infrastructure;
research, scientific and technical and developmental works in the territory of the Republic of Kazakhstan;
financing of training of the Kazakhstan personnel;
3) the penalties for violation of standard rates of admissible anthropogenous impact on the environment from subsoil users imposed according to the legislation of the Republic of Kazakhstan on administrative offenses;
4) the means received from subsoil users and the organizations of oil sector for compensatory actions, the penalties in the field of environmental protection imposed according to the legislation of the Republic of Kazakhstan on administrative offenses.
Receipts of transfers are receipts of transfers from one level of the budget in another, from National fund of the Republic of Kazakhstan and (or) Special state fund in the republican budget.
Repayment sums of budget credits are the receipts in the budget connected with return of principal debt on the credits obtained from the budget and also execution by legal entities of requirements for the paid state guarantees, the state guarantees on export support.
Sales proceeds of financial assets of the state are receipts in the budget from sale of shares, securities of legal entities, including the international organizations which are in state-owned property, the state companies in the form of property complex, and also other state-owned property which is in operational management or economic maintaining the state legal entities.
Loans are the receipts of money in the budget connected with release of the government issued securities and (or) the conclusion of agreements of loans.
3. Expenses of the budget are costs, budget credits, acquisition of financial assets, repayment of loans.
Costs are the budgetary funds allocated on irrevocable basis.
Budget credits are the budgetary funds provided according to Chapter 30 of this Code.
Acquisition of financial assets are the budgetary funds allocated for acquisition in state-owned property of shares and securities of legal entities, including the international organizations.
Repayment of loans are the budgetary funds allocated for repayment of principal debt on internal and external state loans.
4. Not oil deficit (surplus) of the republican or government budget is equal to difference between receipts in the republican or government budget with exception of receipts of loans, receipts of transfers of National fund of the Republic of Kazakhstan and the export customs duty on crude oil and expenses of the republican or government budget, except for repayments of loans.
The received size with negative sign is not oil deficit of the republican or government budget, with positive sign - not oil surplus of the republican or government budget.
The extent of not oil deficit (surplus) of the republican budget affirms the law on the republican budget.
The extent of not oil deficit (surplus) of the government budget does not affirm and used in the analytical purposes.
5. Net budget crediting is determined as difference between budget credits and repayment of budget credits.
6. Transactions with financial assets include:
1) acquisition of financial assets;
2) sales proceeds of financial assets of the state.
The balance with financial assets is determined by transactions as difference between acquisition of financial assets and sales proceeds of financial assets of the state.
Acquisition of financial assets and sales proceeds of financial assets of the state are performed according to regulatory legal acts of the Republic of Kazakhstan.
7. Deficit (surplus) of the budget is equal to difference between the income and costs, net budget crediting and balance on transactions with financial assets.
The received size with negative sign is deficit, with positive sign - budget surplus.
8. Financing of budget deficit is provided by budget deficit covering due to borrowing and the used remaining balance of budgetary funds.
The amount of financing of budget deficit is determined as exceeding of the amount of the obtained loans, the used remaining balance of budgetary funds over repayment sum of principal debt by loans.
Value of financing of budget deficit is established with positive sign and corresponds to budget deficit size.
9. Use of budget surplus is performed by expenditure of budget surplus, means of loans, the used remaining balance of budgetary funds for repayment of principal debt on loans.
The amount of use of budget surplus is determined as exceeding of repayment sum of principal debt by loans over the amount of the obtained loans and the used remaining balance of budgetary funds.
Value of use of budget surplus is established with negative sign and corresponds to budget surplus size.
1. Single budget classification is group of receipts and expenses of the budget for functional, departmental and economic characteristics with assignment to subjects to classification of grouping codes.
2. Budget process is performed on the basis of single budget classification.
3. Single budget classification includes:
1) classification of receipts of the budget;
2) functional classification of expenses of the budget;
3) economic classification of expenses of the budget.
4. Single budget classification is constituted on the basis of legal acts of the Republic of Kazakhstan, presidential decrees of the Republic of Kazakhstan, the orders of the Government of the Republic of Kazakhstan, decisions of regional maslikhat, maslikhat of the city of republican value, the capital, district (the cities of regional value) maslikhat.
In case of change of structure of local public administration according to the decision of the akim changes and additions no more once a quarter, in the last month of quarter are made to single budget classification.
5. The procedure for creation and modification and amendments in single budget classification is determined by the central authorized body by budgetary planning.
6. Single budget classification is constituted by the central authorized body on budgetary planning.
1. Classification of receipts of the budget is the group of receipts of budgets of all levels for certain characteristics based on the budget legislation of the Republic of Kazakhstan.
2. The group of classification of receipts of the budget consists of category, class, subclass and specifics.
1. Functional classification of expenses of the budget is the group of budgets expenses of all levels determining the directions of expenditure of budgetary funds by the functional and departmental signs reflecting accomplishment of functions of the state, implementation of documents of System of state planning of the Republic of Kazakhstan.
2. The group of functional classification of expenses of the budget consists of the following levels:
functional groups;
functional subgroups;
administrators of budget programs;
budget programs (subprogrammes).
3. On the basis of functional classification of expenses of the budget the departmental classification of expenses of the budget constituted by means of group of administrators of budget programs and budget programs (subprogrammes) can be created.
1. Economic classification of expenses of the budget is the group of expenses of the budget for economic characteristics reflecting the transactions performed by public institutions for implementation of budget programs.
2. The group of economic classification of expenses of the budget consists of category, class, subclass and specifics.
3. The structure of specifics of economic classification of expenses of the budget is developed and affirms the central authorized body on budgetary planning.
1. Depending on content budget programs (subprogrammes) are divided into budget programs (subprogrammes) directed on:
implementation of the state functions, powers and rendering the state services following from them;
provision of transfers and budget subsidies;
provision of budget credits;
implementation of budget investments;
implementation of capital expenditures;
accomplishment of obligations of the state.
2. Budget programs (subprogrammes) directed to implementation of the state functions, powers and rendering the state services following from them include all related current expenses, including expenses on researches, consulting services.
The cost of researches, consulting services is established according to the procedure, determined by the central authorized bodies of the corresponding industry (sphere) in coordination with the central authorized body by budgetary planning.
3. Treat budget programs (subprogrammes) directed to provision of transfers and budget subsidies:
1) transfers between levels of budgets;
2) transfers to physical persons, except money payments to employees of public institutions;
3) transfers to legal entities, except public institutions;
4) budget subsidies to physical persons and legal entities.
Transfers between levels of budgets are regulated by Chapter 15 of this Code.
Transfers to physical persons, except money payments to employees of public institutions, are the money payments to physical persons intended for increase in their disposable income or for total or partial compensation of the certain cost types or damage provided by legal acts of the Republic of Kazakhstan.
Transfers to legal entities whose founder is the state except public institutions, are target transfers from the republican budget in the autonomous organizations of education, fund of social medical insurance, administration of the International financial center "Astana" according to legal acts of the Republic of Kazakhstan.
In case of modification and the amendments in legal acts of the Republic of Kazakhstan providing receipt of budgetary funds in the form of transfers to legal entities passing of the procedures established by the legislation of the Republic of Kazakhstan on ministerial procedures, connected with transfer of function of the central and (or) local executive bodies in competitive environment is required.
Transfers are allocated to legal entities on condition of measure planning of results in strategic documents of the organizations applying for their obtaining.
Transfers are not allocated to legal entities for:
1) implementation of budget investments;
2) acquisitions of the non-current assets provided by the Constitutional law of the Republic of Kazakhstan "About the international financial center "Astana".
Transfer of transfers to legal entities is performed through the corresponding administrators of budget programs.
Procedure for creation of the reporting on use of transfers to legal entities, forms and terms of its representation, and also the requirement to the provided information on the course and results of use of transfers to legal entities, except for fund of social medical insurance, are determined by the central authorized body by budget implementation.
Budget subsidies are irrevocable payments from the budget which are provided to physical persons and legal entities, including country or to farms, only in the absence of other method of accomplishment of the state functions and realization of social and economic tasks of development of the republic or the region in the cases provided by legal acts of the Republic of Kazakhstan.
The payment procedure of budget subsidies is determined by the central state bodies in coordination with the central authorized body by budgetary planning.
4. The expenses directed to forming or strengthening of material and technical resources, carrying out capital (recovery) repairs, and other capital expenditures according to economic classification of expenses except budget investments belong to budget programs (subprogrammes) directed to implementation of capital expenditures.
The capital expenditures performed within the agreement of leasing are implemented according to budget programs (subprogrammes) directed to implementation of capital expenditures.
The cost and subject of the capital expenditures performed within the agreement of leasing are established according to the procedure, determined by the central authorized body of the corresponding industry (sphere) in coordination with the central authorized body by budgetary planning.
5. Provision of budget credits, implementation of budget investments, accomplishment of obligations of the state are implemented according to this Code.
6. Depending on the level of public administration budget programs are subdivided on:
1) republican, approved as a part of the republican budget;
2) regional, the cities of republican value, the capitals approved as a part of the regional budget, city budget of republican value, the capital;
3) district (city), approved as a part of district (the cities of regional value) the budget;
4) the budget programs of the area in the city approved as a part of city budget of republican value, the capital, the city of regional value;
5) the budget programs of the city of district value, the village, settlement, rural district approved as a part of city budget of district value, the village, the settlement, the rural district.
Regional, the cities of republican value, the capital, district (city) budget programs, and also budget programs of the area in the city and budget programs of the city of district value, the village, settlement, rural district are local budget programs.
7. Depending on realization method budget programs (subprogrammes) are subdivided on:
1) individual budget programs (subprogrammes) realized by one administrator;
2) the distributed budget programs approved in the budget as a part of budget programs of certain administrator of budget programs and which are subject to distribution within the current financial year between different administrators of budget programs.
Distribution of such budget programs is performed according to the procedure, determined by the relevant central state bodies in coordination with the central authorized body by budgetary planning.
8. Budget programs (subprogrammes) are subdivided into the current budget programs (subprogrammes) and budget programs (subprogrammes) of development with assignment of the corresponding sign (code) as a part of single budget classification.
The budget expenses directed to implementation of budget investments belong to budget programs (subprogrammes) of development. Other expenses of the budget belong to the current budget programs (subprogrammes).
9. For goal achievement of the development plan for state body or the development plan for area, the city of republican value, the capital, single resulting effect of costs on implementation of the state functions, powers and rendering the state services following from them, implementation of capital expenditures, implementation of the state investment projects, provision of transfers and budget subsidies combine in one budget program with preserving structure of the budget and allocation of the specified costs in separate subprogrammes.
Introduction of the new budget program directed to goal achievement of the approved development plan for state body or the development plan for area, the city of republican value, the capital in the presence of the budget program directed to achievement of this purpose in limits of the Section of structure of the budget is not allowed.
Expenses of the Ministry of Defence of the Republic of Kazakhstan and its organizations financed from the republican budget, special state bodies performing intelligence and counterintelligence activities, and their organizations, and also special state bodies, ensuring safety of protected persons and objects are classified by one functional group with reflection on one specifics of economic classification of expenses by the following budget programs:
to one budget program directed to accomplishment of the state functions and powers, provision of transfers and implementation of capital expenditures;
to one budget program directed to implementation of budget investments.
Expenses on implementation of operational search activities of state bodies and their organizations, except for the Ministries of Defence of the Republic of Kazakhstan and its organizations, special state bodies, are classified by one functional group, by one budget program directed to accomplishment of the state functions and powers, except for capital expenditures and expenses on implementation of budget investment projects with reflection on one specifics of economic classification of expenses.
1. The state task is the order to subjects of the quasi-public sector with participation of the state in the authorized capital and to other legal entities determined by the Government of the Republic of Kazakhstan on rendering separate state services and accomplishment of other tasks.
2. The orders corresponding to one or several of the following criteria can be carried to the state tasks:
1) lack of other possibility of ensuring national security, defense capability of the state or protection of interests of society;
2) use, operation and content of strategic objects, crucial objects, including the objects of information and communication infrastructure which are in state-owned property owing to providing public concerns and homeland security;
3) lack of the competition on the corresponding commodity market, works and services;
4) exclusiveness and uniqueness of goods, work, service, intellectual property items.
Planning of the state task which is not corresponding to the criteria provided by part one of this Item is forbidden.
3. Planning of the state task is performed with observance of the requirements established by this Code in case of development of the budget, taking into account the positive conclusion of antimonopoly authority regarding compliance to the criteria provided by part one of Item 2 of this Article issued according to the procedure, determined by antimonopoly authority.
In case of transfer of the state task by subjects of the quasi-public sector and the legal entities specified in Item 1 of this Article, actionees of the state task on sub contracting in the conclusion of antimonopoly authority the amount and conditions of transfer of the state task for sub contracting are determined.
Provisions of this Item do not extend to planning of the state task on the begun (proceeding) state tasks.
4. The cost of the state task is established according to the procedure, determined by the central authorized bodies of the corresponding industry (sphere) in coordination with the central authorized body by budgetary planning.
5. Indicators of results of the state task are determined in development plans for state bodies and (or) passports of budget programs of the corresponding administrators of budget programs.
6. The central authorized body on budgetary planning creates summary information on the state tasks on which accomplishment budgetary funds are provided in the draft of the republican budget, and includes in composition of the materials attached to the bill on the republican budget.
7. Allocation of budgetary funds to subjects of the quasi-public sector with participation of the state in the authorized capital on accomplishment of the state task is performed without increase in the authorized capital.
8. Accomplishment of the state task is performed without observance of competitive procedures, stipulated by the legislation the Republic of Kazakhstan about public procurements, by the conclusion of the civil transaction between the administrator of republican budget programs and the contractor of the state task.
The civil bargains concluded in defiance of Item 2 of this Article can be acknowledged as court invalid in the claim of interested persons.
9. The subjects of the quasi-public sector and legal entities specified in Item 1 of this Article annually create the reporting on accomplishment of the state task containing information on the course and results of its accomplishment and represent to administrators of budget programs.
10. Information on accomplishment of the state task is included the annual statement about execution of the republican budget and is subject for publication according to article 40 of this Code.
11. The procedure for planning of the state task is determined by the central authorized body by budgetary planning.
The procedure for accomplishment of the state task and creation of the reporting on accomplishment of the state task, form and terms of its representation, and also the requirement to the provided information on the course and results of accomplishment of the state task are determined by the central authorized body by budget implementation.
12. Responsibility for accomplishment of the state task is conferred on the first heads of administrators of the republican budget programs, subjects of the quasi-public sector and legal entities specified in Item 1 of this Article according to Article of 41 of this Code.
1. The pilot project in the field of the budget relations is the temporary project which is carried out at the request of the President of the Republic of Kazakhstan in limited scale for the purpose of detection of realness, time expenditure, amounts of expenses, shortcomings and effect of the proposed solution on its realization.
2. The pilot project in the field of the budget relations shall correspond to the following criteria:
the solution proposed in its realization shall be unique (innovative, high-technology);
have specific purposes and the expected results;
have temporary restriction;
have complete nature;
have positive economic (social) effect; be realistic.
3. Realization (implementation) of pilot project in the field of the budget relations and (or) control of it can be exercised of subjects of the quasi-public sector.
Powers, mechanisms, functioning and activities of subjects of the quasi-public sector for realization (implementation) of pilot project in the field of the budget relations and (or) to management are determined by it according to the laws of the Republic of Kazakhstan.
The first head of the subject of the quasi-public sector bears responsibility for the realization (implementation) of pilot project in the field of the budget relations and (or) management of it established by the laws of the Republic of Kazakhstan.
4. The procedure and terms of realization (implementation) of pilot project in the field of the budget relations are developed by the relevant central authorized body and affirm the Government of the Republic of Kazakhstan.
5. The state body which is independently realizing pilot project in the field of the budget relations and also by transfer to the subject of the quasi-public sector, performs the analysis and assessment of its realization, including regarding achievement of the expected results with which accounting sends to the Government of the Republic of Kazakhstan information on results and offers on feasibility it to further realization.
1. Reserves are formed as a part of the republican, regional budget, city budget of republican value, the capital, district (the cities of regional value) the budget for financing of the costs which are not planned in case of development republican and local budgets owing to their unexpectedness and requiring immediate financing in the current financial year.
2. Allocation of budgetary funds from reserves of the Government of the Republic of Kazakhstan and local executive bodies is performed by resolutions according to the Government of the Republic of Kazakhstan and local executive bodies, and also legal acts of authorized body in the field of civil protection which void upon completion of financial year.
3. The procedure for distribution of reserve to initiatives of the President of the Republic of Kazakhstan is established by the Government of the Republic of Kazakhstan.
4. The procedure for distribution and use of reserves of the Government of the Republic of Kazakhstan and local executive bodies is established by the Government of the Republic of Kazakhstan.
5. The doispolzovaniye of means of reserve of the Government of the Republic of Kazakhstan in the following financial year is not allowed.
1. The reserve on initiatives of the President of the Republic of Kazakhstan is created as a part of the republican budget for the first year of planning period in the amount of at least one and a half and no more than three percent from the planned amount of the income of the republican budget for the next financial year without receipts of transfers.
2. The reserve on initiatives of the President of the Republic of Kazakhstan is provided according to the separate distributed budget program administered by the central authorized body on budgetary planning and is distributed within the current financial year.
3. The reserve on initiatives of the President of the Republic of Kazakhstan goes for financing of the unexpected and requiring immediate financing in the current financial year costs connected with implementation of annual president's letters of the Republic of Kazakhstan to the people of Kazakhstan and other initiatives of the President of the Republic of Kazakhstan.
4. Allocation of budgetary funds from reserve for initiatives of the President of the Republic of Kazakhstan within financial year is performed at the request of the President of the Republic of Kazakhstan by the order of the Government of the Republic of Kazakhstan which voids upon completion of financial year.
1. The reserve of the Government of the Republic of Kazakhstan includes:
1) extraordinary reserve;
2) reserve for life support of the population in case of liquidation of emergency situations of natural and technogenic nature;
3) reserve on urgent costs;
4) reserve on obligation fulfillment on decisions of the courts;
5) reserve on covering of cash deficit of regional budgets, budgets of the cities of republican value, the capital.
2. The reserve of local executive body includes:
1) extraordinary reserve;
2) reserve on urgent costs;
3) reserve on obligation fulfillment on decisions of the courts;
4) reserve on covering of cash deficit district (the cities of regional value) budgets or budgets of the cities of district value, villages, settlements, rural districts respectively.
3. The total amount of reserve of the Government of the Republic of Kazakhstan is created as a part of the republican budget at the rate to three percent from the planned amount of the income of the republican budget for the next financial year without receipts of transfers.
The total amount of reserve of local executive body is established by the decision of the relevant local representative body of at least two percent from amount of receipts of the corresponding local budget without transfers, loans and budget withdrawals in the higher budget.
4. In case of insufficiency of the budgetary funds provided on one of reserve types, the Government of the Republic of Kazakhstan or local executive body increases plan assignments of the corresponding reserve by means of redistribution of total amounts of reserves of the Government of the Republic of Kazakhstan or local executive body by means of adjustment of the relevant budget.
5. The extraordinary reserve is used for the purpose of liquidation of emergency situations of social, natural and technogenic nature and their effects, holding actions for ensuring legal regime of emergency state in the territory of the Republic of Kazakhstan and on rendering the official humanitarian assistance by the Republic of Kazakhstan to other states.
Financing of expenses from extraordinary reserve on the actions for liquidation of emergency situations of social, natural and technogenic nature and their effects provided by resolutions according to the Government of the Republic of Kazakhstan or local executive bodies can be performed by authorized bodies on budget implementation in process of representation by administrators of budget programs of the proving documents according to the legislation of the Republic of Kazakhstan.
6. The reserve for life support of the population in case of liquidation of emergency situations of natural and technogenic nature is used for implementation of the actions directed to preserving life and maintenance of human health in zones of emergency situations, on routes of evacuation and in locations of the evacuated people.
7. The reserve on urgent costs is used for the purpose of elimination of the situations menacing to political, economic and social stability of the Republic of Kazakhstan or its administrative and territorial unit, and also life and human health.
The reserve of the Government of the Republic of Kazakhstan on urgent costs can be used on other unexpected costs determined by decisions of the Government of the Republic of Kazakhstan.
Financing from reserve on urgent costs of the expenses financed by Special state fund is not allowed.
8. The reserve on obligation fulfillment on decisions of the courts is used on obligation fulfillment of the Government of the Republic of Kazakhstan, the central state bodies, their departments and territorial subdivisions, local executive bodies on decisions of the courts.
9. The reserve on covering of cash deficit is used on provision of budget credits to subordinate budgets in case of the forecast in the next financial year of cash deficit of their budgets according to article 113 of this Code.
Borrowing of the subordinate budget by local executive body and (or) the office of the akim of the city of district value, the village, settlement, rural district in case of the forecast in the next financial year of cash deficit can be performed for a period of up to six months within financial year by means of adjustment of the budget.
10. Allocation of budgetary funds from reserves of the Government of the Republic of Kazakhstan and local executive body of area, area (city of regional value) to the subordinate budget is performed in the form of target transfers.
1. The central authorized body on budget implementation and local authorized body on budget implementation together with administrators of budget programs is created by reports on use of reserves following the results of financial year.
2. Reports on use of reserves are created by their types with indication of the reasons of assignment, the achieved resulting effects provided by passports of the appropriate budget programs and shall contain information on lack of alternative sources in the budget on the corresponding costs and the reasons of impossibility of their planning in case of development of the budget.
3. The reporting on use of reserves is subject for publication according to article 40 of this Code.
4. Information on use of reserves joins in the annual statement about execution of the relevant budget.
5. The procedure for report generation about use of reserves and their publication is determined by the central authorized body by budget implementation.
1. Distribution of receipts between republican, local budgets is based on the principles of the interbudget relations determined by article 78 of this Code.
2. Establishment in other legal acts of the Republic of Kazakhstan, except of this Code, the level of the budget in which receipts shall be enlisted is not allowed.
Transfer of separate types of receipts from one level of the budget in another is performed only in case of modification and amendments in this Code.
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