THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of April 30, 2025 No. 20

About approval of Rules and forms of provision of information by subjects of the quasi-public sector of use of the means of net income which remained after dividend payout or contributions to the relevant budget

According to item 4 of Article 56 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules and form of provision of information by subjects of the quasi-public sector about use of the means of net income which remained after dividend payout or contributions to the relevant budget.

2. To provide to department of policy of management of the state assets of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation within five working days from the date of signing of this order its direction for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan and on Internet resource of the Ministry of national economy of the Republic of Kazakhstan after official publication.

3. To impose control of execution of this order on the supervising vice-minister of national economy of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Deputy prime minister – the Minister of national economy of the Republic of Kazakhstan of April 30, 2025 No. 20

Rules and forms of provision of information by subjects of the quasi-public sector of use of the means of net income which remained after dividend payout or contributions to the relevant budget

Chapter 1. General provisions

1. These rules and forms of provision of information by subjects of the quasi-public sector of use of the means of net income which remained after dividend payout or contributions to the relevant budget (further – Rules) are developed according to item 4 of Article 56 of the Budget code of the Republic of Kazakhstan (further – the Code) and determine procedure for provision of information by subjects of the quasi-public sector on use of the means of net income which remained after dividend payout or contributions to the relevant budget.

2. In these rules the following basic concepts are used:

1) the central authorized body on budget implementation – the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of budget implementation, conducting financial accounting, the budget accounting and budget reports on execution of the republican budget and within the competence – local budgets, off-budget funds;

2) local authorized body on budget implementation – the executive body financed from the local budget, performing functions in the sphere of budget implementation, conducting financial accounting, budget accounting and budget reports on execution of the local budget;

3) subjects of the quasi-public sector – the state companies, limited liability partnerships, joint-stock companies, including National welfare fund, national managing holdings, national holdings, the national companies, founder, the participant or the shareholder of which is the state, and also the affiliated, dependent and other legal entities who are affiliated with them according to legal acts of the Republic of Kazakhstan, fund of social medical insurance, the State Social Insurance Fund, the non-profit organization providing conditions for activities of bodies, their organizations and members of the International financial center "Astana";

4) the report of the organization on use of the means of net income which remained after dividend payout or contributions to the relevant budget (further – the Report) – the document containing information of the organization on use of the means of net income which remained after dividend payout or contributions to the relevant budget;

5) the organization – subject of the quasi-public sector which pays dividends or contributions to the relevant budget;

6) executive body of the organization – collegiate organ or person solely performing functions of executive body.

Chapter 2. Procedure and form of provision of information by subjects of the quasi-public sector of use of the means of net income which remained after dividend payout or contributions to the relevant budget

3. The report is created not later 1 on the (first) of February the second year following reporting, executive body of the organization on the basis of the annual financial reporting of the organization, the performance report of the development plan for the state company and controlled by the state of joint-stock company or limited liability partnership, and also decisions of governing bodies of the organization for procedure for net income allocation.

The report is created also in case of release of the organization from payment of dividends or contributions to the relevant budget.

4. The organization, in time not later 5 on the (fifth) of February the second year following reporting provides the Report of the subject of the quasi-public sector on use of the means of net income which remained after dividend payout or contributions to the relevant budget for form according to appendix to these rules in the relevant state body, local executive body or the office of the akim of the city of district value, the village, settlement, rural district performing rights of possession and uses of the state block of shares (share in the authorized capital), information on use of the means of net income which remained after dividend payout or contributions to the relevant budget for inclusion in structure of the annual statement about execution of the relevant budget.

The explanatory note which includes information on each direction of use of the means of net income which remained after dividend payout or contributions to the relevant budget and is its integral part is attached to the report.

In the report information on the actual use of part of net income remained after dividend payout or contributions to the relevant budget is specified.

The report and the explanatory note to it are signed by the head of executive body of the organization.

5. The state bodies performing rights of possession and uses of the state block of shares (share in the authorized capital) joint-stock company (limited liability partnership) or management of the state companies in time not later 10 on the (tenth) of February the second year following after accounting year submit reports of the organizations in the central or local authorized body for budget implementation.

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