ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 29, 2025 No. 208

About approval of Rules of planning of the budget

According to Item 7 of Article 70 of the Budget code of the Republic of Kazakhstan I ORDER:

1. Approve the enclosed Rules of planning of the budget (further - Rules).

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix to this order.

3. To provide to department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication, except for the subitem 3) of Item 46 of Rules which becomes effective since January 1, 2027 and Item 93 of Rules which becomes effective since January 1, 2028.

At the same time, the subitem 5) of Item 2 and Item 58 of Rules are effective till December 31, 2025 inclusive.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of April 29, 2025 No. 208

Rules of planning of the budget

Chapter 1. General provisions

1. These rules of planning of the budget (further – Rules) are developed according to Item 7 of Article 70 of the Budget code of the Republic of Kazakhstan (further – the Code) and determine procedure for planning of the budget.

2. In these rules the following basic concepts are used:

1) vote – process of determination of winners, among project offers, way there are votes in electronic form on Internet resource of akimat (the office of the akim) or through descents of local community.

2) the project offer – the document prepared and submitted the citizen of the Republic of Kazakhstan, which is not contradicting the legislation of the Republic of Kazakhstan which implementation is within the competence of akimat (the office of the akim) and constituted according to Chapter 7 of these rules;

3) natural regulations – natural indicators of consumption or use of the necessary material or non-material benefits;

4) the state task – 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;

5) is not valid from December 31, 2025 according to item 4 of this Order.

6) the budget of national participation – participation of citizens in distribution of means of the local budget;

3. Planning of the budget is accomplishment of complex of the actions for development, consideration, approval, refining, adjustment, the sequester of the budget based on respect for the principles of budget system.

4. Planning of expenses of the republican budget is performed on the basis of parameters of social and economic development of the Republic of Kazakhstan for the corresponding period, development plans for state bodies, the forecast consolidated statements of administrators of budget programs, natural regulations, the minimum social standards, taking into account the overview of expenses, results of the state audit and financial control, monitoring and assessment of results.

Planning of expenses of local budgets is performed on the basis of parameters of social and economic development of the region, the city of republican value, the capital for the corresponding period, development plans for areas, the cities of republican value, the capital, the forecast consolidated statements of administrators of budget programs, natural regulations, the minimum social standards, standards of engineering and communication, transport and other infrastructure, system of regional standards for settlements, taking into account the overview of expenses, results of the state audit and financial control, monitoring and assessment of results.

5. The main stages of planning of the budget are:

determination of limits of expenses of administrators of budget programs and finishing them to administrators of budget programs;

development of natural regulations;

creation and representation of budget request;

project development of republican and local budgets;

refining, sequester and adjustment of the budget.

6. During the refining, the sequester and adjustment of the budget the requirements established by these rules in case of development and approval of the budget are observed.

Chapter 2. Procedure for determination and finishing limits of expenses of administrators of budget programs

7. Limits of expenses of the administrator of budget programs represent the preliminary limiting annual expense amount of the administrator of budget programs determined with observance of requirements, stipulated in Item 3 articles 70 of the Code.

8. In case of determination of limits of expenses of administrators of budget programs are considered:

1) versions of forecasts of indicators of social and economic development, including versions of forecasts of budget parameters of the forecast of social and economic development for the corresponding period;

2) development plans or drafts of development plans for state bodies, areas, cities of republican value, capital;

3) the approved (specified) amount of expenses of administrators of budget programs the current financial year;

4) results of implementation of passports of budget programs previous and current financial years;

5) results of assessment of realization of budget investments;

6) the conclusions and recommendations of the Highest auditor chamber to the performance report of the republican budget (audit committee of area, the city of republican value, the capital to the performance report of the local budget);

7) the assumed state obligations, including undertaken obligations under agreements of leasing and in the directions provided by the subitem 13) of Item 1 of Articles 30, of 31, 32 and the subitem 12) of Item 1 of article 33 of the Code;

8) results of the overview of expenses;

9) receipts from realization of goods by public institutions, works and services and expenses from control accounts of cash of paid services;

10) special receipts.

9. Limits of expenses of administrators of budget programs are determined for forming of budget programs on the basis of development plans or drafts of development plans for the state bodies or areas, the cities of republican value, the capital, functions, powers and competences determined by regulations on state body, results of monitoring and assessment of results.

10. Limits of expenses of administrators of republican budget programs are determined by the central authorized body by budgetary planning taking into account proposals of administrators of republican budget programs, and amounts of transfers of general nature for the forthcoming three-year period, reserve on initiatives of the President of the Republic of Kazakhstan and reserve of the Government of the Republic of Kazakhstan.

Proposals of administrators of republican budget programs for determination of limits it is provided in the central authorized body on budgetary planning:

the administrators of republican budget programs developing development plans for state bodies within 5 (five) working days after receipt of the conclusion of the central authorized body on state planning;

the administrators of republican budget programs who are not developing development plans for state bodies till April 15 of the current financial year preceding the planned period.

Limits of expenses of administrators of local budget programs, are determined by local authorized bodies by state planning, except for limits of expenses of administrators of the budget programs financed from budgets of the cities of district value, villages, settlements, rural districts which are determined by local authorized bodies by state planning of areas (the cities of regional value) taking into account proposals of administrators of local budget programs and reserve of local executive body.

Proposals of administrators of local budget programs for determination of limits it is provided in local authorized body on state planning till May 5 of the current financial year preceding the planned period.

11. As a part of limit of expenses of the administrator of republican budget programs are determined, including, the following blocks of expenses:

1) the unconditional basic expenses of permanent nature including the current administrative expenses of administrators of budget programs and other expenses approved (specified, corrected) the republican budget for the current financial year, according to the list created by the central authorized body on budgetary planning.

Unconditional basic expenses of permanent nature are the expenses connected with accomplishment of the state functions, powers and rendering the state services, payments of transfers to physical persons and other obligations of the state.

The current administrative expenses are understood as the current expenses connected with ensuring activities of state body;

2) expenses on the new initiatives directed to financing of the new directions of the expenses having positive offers of the relevant budget commission according to article 73 of the Code.

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