ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 30, 2025 No. 551

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2025 No. 272 "About approval of Rules of budget implementation and its cash servicing for 2025 financial year"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2025 No. 272 "About approval of Rules of budget implementation and its cash servicing for 2025 financial year" the following changes and amendments:

changes in Kazakh are made to Items 2 and 3, the text in Russian does not change;

in the Rules of budget implementation and its cash servicing for 2025 financial year approved by the specified order:

changes in Kazakh are made to heading, the text in Russian does not change;

changes in Kazakh are made to Item 1, the text in Russian does not change;

state Item 53 in the following edition:

"53. The local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district at the same time one copy of the certificate of modification of consolidating plans of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget represents within two working days after their approval to bodies of the State Treasury electronic images of certificates of modification of consolidating plans of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget according to appendices 28, 40 and 42 to these rules are attached to the register in form according to appendix 24 to these rules and signed by the digital signature of the head of authorized body on execution of the budget/office of the akim of the city of district value, the village, settlement, the rural district and the head of the structural unit of authorized body on execution of the budget/office of the akim of the city of the district value, the village, settlement, rural district responsible for creation of consolidating plans.

In case of refining of the budget electronic images of certificates of modification of consolidating plans according to appendices 28, 40 and 42 and electronic image of the specified plan according to appendix 43 to these rules, attached to the register according to appendix 24 to these rules are represented to bodies of the State Treasury.";

third of Item 61 to state part in the following edition:

"Adjustment of the budget of subordinate level in case of assignment from reserve of the Government of the Republic of Kazakhstan or local executive body of area and the area (the city of regional value), and also according to the distributed budget programs, is performed without refining of the budget in maslikhat by introduction of amendments and amendments to the resolution of local executive body on implementation of the decision of maslikhat on the local budget with the subsequent modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations according to the procedure established by Items 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, of 41, of 42, of 43, of 44, of 45, of 46, of 47, of 48, of 49, of 50, of 51, of 52, of 53, of 54, of 55, of 56, of 57, of 58, of 59, of 60, of 61, of 62, of 64, of 65, of 66, of 67, of 68, of 69, of 70, of 71, of 72, of 73 and 76 these rules.";

exclude Item 63;

exclude Items 74 and 75;

state Item 107 in the following edition:

"107. In the cases provided by parts two and third Item 2 of these rules, the public institution represents to body of the State Treasury specimen signatures and impress of a seal according to appendix 51 to these rules.

Specimen signatures and impress of a seal are represented to bodies of the State Treasury in duplicate. One copy is stored in the file of public institution, another is used by body of the State Treasury when checking reliability of signatures and impress of a seal on financial records of the public institutions having civil transactions on paper with limited access.

The specimen signature and impress of a seal is certified by the signature of the head of the administrator of budget programs or person authorized by it and fastened with impress of a seal (for public institution – stamp) the administrator of budget programs or certified notarially.

The specimen signature and impress of a seal of the administrator of budget programs is certified by the first head.";

changes in Kazakh are made to Item 113, the text in Russian does not change;

to state part one of Item 146 in the following edition:

"146. Receipts in the budget in national currency according to the Budget code, the Tax code of the Republic of Kazakhstan (further – the Tax code), the Code of the Republic of Kazakhstan "About administrative offenses", the Law of the Republic of Kazakhstan on the republican budget and decisions of maslikhats on approval of local budgets for the corresponding financial year and other legal acts of the Republic of Kazakhstan, are enlisted by codes of classification of receipts of single budget classification of the Republic of Kazakhstan into the single treasurer account.";

to state heading of paragraph 3 of Chapter 5 in the following edition:

"Paragraph 3. Receipts and expenditure of the money which arrived into control accounts of cash of Special state fund, the central and (or) local authorized bodies of the respective sphere";

state Item 156 in the following edition:

"156. Transactions on revenues to the control account of cash of Special state fund, the central and (or) local authorized bodies of the respective sphere are considered according to single budget classification of the Republic of Kazakhstan.

Means of Special state fund are transferred into the control account of cash of the central authorized body of the respective sphere for the purpose of financing of social, economic projects of the Republic of Kazakhstan, and also expenses of authorized body on return of assets according to Item 1 of article 32 of the Law of the Republic of Kazakhstan "About return to the state of illegally acquired assets" (further – the Law on return of assets), based on the account for payment with appendix of the decision of the republican budget commission and the approved list of social, economic projects.

If implementation of social and economic projects is assigned to department (committee) of the central authorized body of the respective sphere, the request for opening of the control account of cash to department (committee) submits the central authorized body of the respective sphere to body of the State Treasury.

Funds from the control account of cash of the central authorized body of the respective sphere are transferred into the special account of local authorized body of the respective sphere based on the account for payment with appendix of the decision of the republican budget commission and the approved list of social and economic projects.";

add with Items 156-1 and 156-2 of the following content:

"156-1. Use of means of the special account of the central and (or) local authorized bodies of the respective sphere is performed only on the purpose, stipulated in Item 1 article 32 of the Law on return of assets.

Carrying out the payments connected with use of means of the special account of the central and (or) local authorized bodies of the respective sphere is performed according to paragraph 7 of Chapter 6 of these rules.

156-2. The body of the State Treasury exercises the current control when carrying out payments from the control account of cash of local authorized body of the respective sphere which consists in accounts check for payment on:

1) availability of the documents confirming justification of payment: invoices (imported from information system on acceptance and processing of electronic invoices) or delivery note (act) of delivery of goods or the act of the performed works, the rendered services.

2) compliance to requirements of the legislation of the Republic of Kazakhstan on payments and payment systems on completeness and correctness of filling of form.";

the seventh Item 159 to state part in the following edition:

"In case of absence or change of details in the Reference book of payees on return of excessively (mistakenly) paid amounts to the budget the body of state revenues creates in information system "Treasury client" electronic image of the request for input of the payee in form, according to appendix 64 to these rules or requests for modification of details of the payee in form, according to appendix 67 to these rules.";

1) to state the subitem to part three of Item 177 in the following edition:

"1) invoices, accounts notices, accounts, the act of the performed works or other document established by the legislation of the Republic of Kazakhstan in cases of purchase of goods, performance of works, rendering services;";

the second Item 182 to state part in the following edition:

"On the specifics of economic classification of expenses which are not entering the specified list, advance (preliminary) payment is allowed in the amount of no more than thirty percent from the amount of the contract for the current financial year, except for specifics and expense types on specifics of economic classification of the expenses specified in Items 183, of 184, of 185, of 186, of 187, of 188, of 189, of 190, of 191, of 192, of 193, of 194, of 195, of 196, of 197 and 198 these rules.";

2) to state the subitem to part one of Item 184 in the following edition:

"2) from the amount of the contract for the current financial year for payment of construction costs of new objects and reconstruction of the available military objects;";

to state part one of Item 188 in the following edition:

"188. On specifics of economic classification of expenses 431 "The construction of new objects and reconstruction of the available objects" is allowed advance (preliminary) payment in the amount of seventy five percent from the amount provided the current financial year for construction of combined heat and power plants in the capital within implementation of investment projects, on condition of provision by contract organization of the corresponding providing advance payment according to the legislation of the Republic of Kazakhstan on public procurements on timely execution of contractual commitments.";

state Item 189 in the following edition:

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