ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 5, 2026 No. 369

About introduction of amendments to some orders of the Minister of Finance of the Republic of Kazakhstan

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of April 16, 2025 No. 169 "About approval of Rules of carrying out inventory count in public institutions" the following changes:

in Rules of carrying out inventory count in the public institutions approved by the specified order:

appendices 4, 5, 6, 7, 8, 9, 10, 11, 12 and 13 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, 9 and 10 to this order;

appendices 19 and 20 to the specified Rules to be reworded as follows according to appendices 11 and 12 to this order;

appendix 23 to the specified Rules to be reworded as follows according to appendix 13 to this order.

2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2025 No. 191 "About approval of Accounting policy" the following changes:

in the Accounting policy approved by the specified order:

state Item 39 in the following edition:

"39. Change in value of residential and non-residential buildings when book value of buildings is equal to zero, but object continues to bring economic benefit or service potential, it is allowed by the following methods:

1) according to the methods and calculations provided by the Tax code of the Republic of Kazakhstan (further - the Tax code); or

2) by assessment with involvement of the appraiser according to the Law of the Republic of Kazakhstan "About estimative activities in the Republic of Kazakhstan".

Regulations of this Item are applied irrespective of the choice of model of accounting.";

exclude;

the eighth Item 94 to state part in the following edition:

"In case of lack of forming of personal accounts on tax revenues at the level of the budget of the capital, the regional budget, city budget of republican value, for reflection of the income on tax revenues data of cash receipts in the budget are used.".

3. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

4. This order becomes effective after ten calendar days after day of its first official publication, except for paragraphs of third, fourth and fifth Item 1 of this Order and paragraphs of the ninth and tenth Item 2 of this Order which become effective since July 1, 2026.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 5, 2026 No. 369

Appendix 4

to Rules of carrying out inventory count in public institutions

Name _______________________________________________
                                     public institution code

Inventory register (collation sheet)
No. ____ on "___" ______________________

The commission in structure

______________ ______________ __________________________
   position (signature) (surname, name, middle name (in case of its availability)

______________ ______________ __________________________
   position (signature) (surname, name, middle name (in case of its availability)

______________ ______________ __________________________
   position (signature) (surname, name, middle name (in case of its availability)

______________ ______________ __________________________
   position (signature) (surname, name, middle name (in case of its availability)

Based on the order (order) from "___" ________ _______

_________________________________________________________

Made verification of presence ________________________________

Place of check ___________________________________________

Surname, name, middle name (in case of its availability) materially responsible лица________________________________________________________________

Conclusion of the head

_________________________________________________________

_________________________________________________________

_________________________________________________________

_________________________________________________________

The receipt (it is drawn up prior to inventory count)

I (we), _______________ below signed ________ allow (give) this subscription that by the beginning of carrying out inventory count all documents relating to receipt or expense of values are handed over in the accounting service and all non-current assets and inventories which arrived on my (our) responsibility are credited, and disposed are written off.

Materially responsible person (persons):

______________ ______________ __________________________
   position (signature) (surname, name, middle name (in case of its availability)

"___" ______________ ______

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