ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 2, 2025 No. 745

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328 "About approval of procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328 "About approval of procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring" the following changes and amendments:

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

in the Procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring approved by the specified order:

to state part one of Item 31 in the following edition:

"31. Modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations, the consolidating plan of receipts in the budget, funding plans for obligations and payments of administrators of budget programs, individual funding plans is made in the cases determined by the Budget code, and also in case of change of the obligations on repayment of government debt connected with change of exchange difference, in case of distribution of the distributed budget programs, in case of the factors requiring adjustment of monthly receipts and expenses republican and local budgets and adjustment of the amounts between subprogrammes in one budget program and specifics of economic classification of expenses in funding plans of administrators of budget programs and individual funding plans.";

state Item 41 in the following edition:

"41. The request of the administrator of budget programs for modification of monthly amounts of expenses according to budget programs is created by the administrator of budget programs according to requests of public institutions, within the amounts provided according to the budget program (subprogramme), except as specified changes of the obligations on repayment of government debt connected with change of exchange difference.

The change order of funding plans of administrators of budget programs for payments and obligations on the transfers obtained from the higher budget and the credits is provided to the corresponding administrator of budget programs of the higher budget by authorized body on execution of the subordinate budget based on which the administrator of budget programs of the higher budget provides according to the procedure, established by this Chapter, the request in the State Treasury.";

state Item 50 in the following edition:

"50. Modification of the consolidating plan of receipts of the budget of tax and other obligatory revenues of the budget, non-tax receipts, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans is performed by authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district according to requests of the bodies having with it relations according to the called list of receipts based on changes in credit agreements, agreements of loans, agreements on debt restructuring and based on change of the sales plan of financial assets of the state according to the procedure, stipulated in Item 32 these Procedures.

Change of the annual amounts of the forecast of revenues to the current financial year is allowed only when refining the budget for the current financial year, except as specified changes of the obligations on repayment of government debt connected with change of exchange difference.

Modification of the consolidating plan of receipts and plans of receipts of the higher budget, remunerations on the budget credits issued from the higher budget to subordinate budgets, repayment sums of the budget credits issued from the higher budget to subordinate budgets is made by authorized body on execution of the higher budget for requests of authorized body on execution of the subordinate budget and the office of the akim of the city of district value, the village, settlement, rural district based on overfulfillment of plans of the income of subordinate budgets, changes of conditions of credit agreements and for the purpose of preserving the identical monthly amounts of receipts of the higher budget and the amounts of the corresponding expenses of subordinate budgets.";

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 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 and 64 these Procedures.";

exclude Item 63;

exclude Items 76 and 77;

third of Item 109 to state part in the following edition:

"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.";

to state part one of Item 148 in the following edition:

"148. 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. Revenues to control accounts of cash of Special state fund, central and (or) local authorized bodies of the respective sphere";

state Item 158 in the following edition:

"158. 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 control account of cash 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 158-1 and 158-2 of the following content:

"158-1. Use of funds from the control account of cash 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 control account of cash of the central and (or) local authorized bodies of the respective sphere is performed according to paragraph 7 of Chapter 6 of these Procedures.

158-2. 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 the information system "Electronic Invoice") 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.";

state Item 161 in the following edition:

"161. Return from the budget and (or) offsetting of excessively (mistakenly) paid amounts of receipts by codes of classification of receipts in the budget of single budget classification of the Republic of Kazakhstan is performed by bodies of the State Treasury.

Return from the budget and (or) offsetting of excessively (mistakenly) paid amounts of receipts is performed based on payment orders of bodies of state revenues.

Return of excessively (mistakenly) paid amounts of receipts is performed after execution of all planned obligations on expenses of the republican budget.

For return from the budget to payers, offsetting between codes of budget classification of the receipts, between bodies of state revenues which are excessively paid, mistakenly arrived amounts (further – return and (or) offset) body of state revenues on information system "Treasury client" is represented electronic image of the payment order in the form established by the resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2016 No. 208 "About approval of Rules of implementation of cashless payments and (or) money transfers in the territory of the Republic of Kazakhstan" (it is registered in the register of state registration of regulatory legal acts at No. 14419) (further – the Resolution No. 208) signed by the digital signature of the head of body of state revenues or person, and the authorized employee of body of state revenues authorized by it.

By transfer of payment orders on return and offsetting from information system of "Information system of tax administration" of Committee of state revenues by means of the integration tire "Information System of Tax Administration" territorial authorities of state revenues send the electronic registers of payment orders certified by the digital signature to information systems of Committee of the State Treasury.

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 Procedures or requests for modification of details of the payee in form according to appendix 67 to these Procedures.

The body of state revenues provides reliability and correctness of execution of the request for input of the payee and on modification of details of the payee.

The body of the State Treasury performs acceptance of the payment orders which arrived from bodies of state revenues on information system "Treasury client" during the working day till 16.00 (sixteen) o'clock. The documents which arrived after 16.00 (sixteen) hours are performed or return without execution no later than the next working day.";

1) to state the subitem to part three of Item 179 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;";

state Item 183 in the following edition:

"183. The public institution signs the agreement and/or the supplementary agreement within one budget program within individual funding plan for obligations, except as specified:

1) assignment from reserves of the Government of the Republic of Kazakhstan or local executive body of area, area (city of regional value);

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