ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 4, 2026 No. 365

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of May 20, 2025 No. 242 "About approval of the list of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of May 20, 2025 No. 242 "About approval of the list of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory" the following changes:

in the List of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory, approved by the specified order:

in category 1 "Current costs":

in class 1 "Costs for goods and services":

in subclass 120 "Fees of employers":

on specifics 123 "Fees on compulsory insurance":

state the column 6 "The Expense Types Requiring Obligatory Registration of the Civil Transaction" in the following edition:

"On compulsory insurance of civil responsibility of owners of vehicles, on compulsory insurance of civil responsibility of carrier to passengers, on the national compulsory personal insurance of employees of the public institutions established by current laws of the Republic of Kazakhstan";

in subclass 140th "Stock acquisition":

on specifics 141 "Acquisition of food":

to state the second paragraph of the column 6 "The Expense Types Requiring Obligatory Registration of the Civil Transaction" in the following edition:

"in case of payment of compensation within food cost to children and children without parental support, for the period of their stay in families of relatives or certain citizens of the Republic of Kazakhstan in days of vacation, in Sunday and holidays, and also in the period of disease;";

in subclass 150 "Acquisition of services and works":

on specifics 152 "Communication fee":

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