ORDER OF THE MINISTER OF TRADE AND INTEGRATION OF THE REPUBLIC OF KAZAKHSTAN

of May 28, 2025 No. 167-nk

About approval of Rules of cost determination of researches and consulting services and recognition No. 612-HK which voided the order of the acting minister of trade and integration of the Republic of Kazakhstan of November 29, 2021 "About approval of Rules of cost determination of researches, consulting services and the state task"

According to Item 2 of Article 14 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of cost determination of researches and consulting services.

2. Declare invalid the order of the acting minister of trade and integration of the Republic of Kazakhstan of November 29, 2021 No. 612-HK "About approval of Rules of cost determination of researches, consulting services and the state task" (it is registered in the Register of state registration of regulatory legal acts at No. 25546).

3. And public procurements of the Ministry of Trade and integration of the Republic of Kazakhstan in the procedure established by the legislation to provide to finance department:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Trade and integration of the Republic of Kazakhstan.

4. To impose control of execution of this order on the chief of staff of the Ministry of Trade and integration of the Republic of Kazakhstan.

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

It is approved Ministry of Finance of the Republic of Kazakhstan

It is approved Ministry of national economy of the Republic of Kazakhstan

Approved by the Order of the Minister of Trade and integration of the Republic of Kazakhstan of May 28, 2025 No. 167-nk

Rules of cost determination of researches and consulting services

Chapter 1. General provisions

1. These rules of cost determination of researches and consulting services (further - Rules) are developed according to Item 2 of Article 14 of the Budget code of the Republic of Kazakhstan and determine procedure for cost determination of researches and consulting services (further - services).

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

1) researches - the applied, basic, strategic scientific research performed by subjects of scientific and (or) scientific and technical activities within research, developmental and technological works, proper scientific methods and means for the purpose of achievement of results of scientific and (or) scientific and technical activities;

2) consulting services - services in determination and assessment of problems, the opportunities arising in the course of activities of state body or for the detailed analysis of situation; on development of effective recommendations about correction of further actions for increase in financial and managerial overall performance (within the following main types of services: management consulting, administrative and personnel consulting, finance consulting, IT consulting, legal consulting, specialized consulting, consulting in the field of defense, technical consulting services).

Chapter 2. Procedure for cost determination of researches and consulting services

3. In case of cost determination of services the expenses supported by the proving documents which are specified in expenses on provision of services according to appendix 1 to these rules are considered.

4. Expenses are determined proceeding from necessary resources for rendering services to which the costs which are directly connected with these services belong.

5. In case of cost determination of services for the next planning period influence of the financial market on the exchange rates of currencies, coefficient of inflation and duration of completion date of contractual commitments is considered.

6. The cost of services is determined according to calculation of cost of services according to appendix 2 to these rules.

Appendix 1

to Rules of cost determination of researches and consulting services

Expenses on provision of services

1. Expenses are determined proceeding from necessary resources for accomplishment of research, costs for implementation of researches which main components are concern to them:

1) expenses on compensation of the workers who are directly participating in service provision;

2) fees of employers (social tax, social contributions to the State Social Insurance Fund, contributions of employers to Fund of social medical insurance);

3) traveling expenses;

4) printing expenses (replication of blanks products: questionnaires, route sheets, cards, reports of researches, test tasks, cover, filing and document handling), necessary it is direct for service accomplishment;

5) the rent in cases of need of holding of conferences, seminars, round tables;

6) transport services;

7) communication services;

8) courier services (mailing of materials);

9) services in the translation.

2. Each expenses are proved and confirmed by documents (calculations, commercial or price offers at least three).

Appendix 2

to Rules of cost determination of researches and consulting services

Calculation of cost of services

1. The cost of service is calculated by the following formula:

With = P + Rr + VAT, where:

Р - expenses, without expenses on compensation of the workers who are directly participating in provision of service and fees of employers;

Rr - the expenses distributed depending on labor costs, including expenses on compensation of the workers who are directly participating in service provision, fees of employers;

The VAT - the value added tax.

2. The distributed part of cost of service is calculated by the following formula:

Rr = TZ * emergency, where:

TZ - labor costs in man-hours on one worker who is directly participating in service provision;

Emergency - hourly rate of the worker who is directly participating in service provision.

3. Labor costs in man-hours on one worker who is directly participating in provision of service are calculated by the following formula:

TZ = M * H * SRD, where:

M - the number of months of execution of service;

H - number of hours of execution of service in day;

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