ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 23, 2026 No. 427

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of June 17, 2025 No. 305 "About approval of Rules of recognition of budget credits hopeless to collection"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 17, 2025 No. 305 "About approval of Rules of recognition of budget credits hopeless to collection" the following changes:

to state the right upper corner of the order in the following edition:

"Are approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 17, 2025 No. 305";

in Rules of recognition of budget credits hopeless to collection, approved by the specified order:

the paragraph one of Item 8 to state in the following edition:

"8. The central authorized body on budget implementation annually till December 30 of the current year enters the following documents confirming overdue and outstanding debt on budget credits into the Integrated automated digital E-Ministry of Finance system:";

state in the following edition:

"10. The local executive body of the capital, area, city of republican value, the area (the city of regional value) creates Regional commission on recognition of the budget credits granted at the expense of means of the local budget, hopeless to collection (further - Regional commission).

The structure and provision of Regional commission affirms the decision of local executive body of the capital, area, city of republican value, the area (the city of regional value).";

state in the following edition:

"12. The draft decision of the creditor about recognition of budget credits hopeless to collection is sent for consideration of the republican budget commission / the budget commission of the capital, area, the city of republican value, the area (the city of regional value).

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