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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

According to item 4 of Article 110 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed List of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory.

2. To provide to department of the budget legislation 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 its official publication.

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

Minister of Finance of the Republic of Kazakhstan

M. Takiyev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 20, 2025, No. 242

The list of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory

Category

Class

Subclass

Specifics

Name

The expense types requiring obligatory registration of the civil legal transaction

Note

1

2

3

4

5

6

7

1

Current costs

01

Costs for goods and services

120

Fees of employers

123

Fees on compulsory insurance

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 the existing legal acts of the Republic of Kazakhstan

Except civil transactions on delivery of goods (works and services):

in case of transfer of the amounts to accounts in National Bank of the Republic of Kazakhstan for converting and the subsequent transfer to the account of the Trade mission of the Republic of Kazakhstan in the Russian Federation according to the "Forming and Realization of Policy of the State in the Sphere of Domestic and Foreign Trade Policy, International Economic Integration, Consumer Protection, Technical Regulation, Standardization and Ensuring Unity of Measurements, Development and Promotion of Non-oil Export" program which administrator is the Ministry of Trade and integration of the Republic of Kazakhstan, into accounts of foreign institutions of the Republic of Kazakhstan on the budget programs "Services in Coordination of Foreign Policy Activities", "Representation of Interests of the Republic of Kazakhstan in the International Organizations, Authorized and Other Bodies of the Commonwealth of Independent States" which administrator is the Ministry of Foreign Affairs of the Republic of Kazakhstan.

The civil bargains of public institutions concluded on the amount which is not exceeding the hundredfold size of monthly settlement indicator are not subject to registration in bodies of the State Treasury.

140

Stock acquisition

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