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

of May 27, 2025 No. 38

About approval of standard technique of calculations of transfers of general nature

According to Item 2 of Article 80 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed standard technique of calculations of transfers of general nature.

2. To provide to department of the budget policy of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan 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 its official publication.

3. To impose control of execution of this order on the first 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.

Standard technique of calculations of transfers of general nature

Chapter 1. General provisions

1. This Standard technique of calculations of transfers of general nature (further - the Standard technique) is developed according to Item 2 of Article 80 of the Budget code of the Republic of Kazakhstan (further - the Budget code) and is applied when planning transfers of general nature to determination of the budget subventions and withdrawals for the three-year period for local budgets and in case of their change every three years.

The budget subventions are the transfers transferred from higher budgets to subordinate budgets within the amounts approved in republican regional or district (the city of regional value) the budget.

The budget withdrawals are the transfers transferred from subordinate budgets to higher budgets within the amounts approved in republican regional or district (the city of regional value) the budget.

In case of excess of forecast amount of the income over forecast amount of costs of the local budget (TOHI> 0) the budget withdrawals from the local budget in the higher budget are established.

In case of excess of forecast amount of costs over forecast amount of the income of the local budget (TOHI <0) are established the budget subventions in the local budget from the higher budget.

Planning process of transfers of general nature begins in year of completion of the current law or decision of maslikhat on transfers of general nature.

2. In this Standard technique the following concepts are used:

1) target transfers of general nature - the transfers transferred to subordinate budgets according to Item 18 of Article 75 of the Budget code are also used by local executive bodies, offices of akims of the cities of district value, villages, settlements, rural districts according to their purpose;

2) inappropriate transfers of general nature - the transfers intended for financial provision of provision of the services guaranteed by the state, realization of tasks and functions of local executive body and their uses provided on non-paid and irrevocable basis without establishment of the directions.

Chapter 2. Determination of amounts of transfers of general nature

3. Amounts of transfers of general nature are determined as the amount of target and inappropriate transfers of general nature, calculated by the following formula:

TOXi= TOHtsI + TOKHNTS, where:

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