ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 29, 2025 No. 264

About approval of Rules of creation of the reporting on use of target transfer, form and terms of its representation, and also the requirement to the provided information on the course and results of use of target transfer

In compliance Item 11 of Article 168 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of creation of the reporting on use of target transfer, form and terms of its representation, and also the requirement to the provided information on the course and results of use of target transfer.

2. To provide to department of the budget crediting, National fund of the Republic of Kazakhstan and interaction concerning the financial sector 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 and is effective till June 30, 2026 inclusive.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 29, 2025 No. 264

Rules of creation of the reporting on use of target transfer, form and terms of its representation, and also the requirement to the provided information on the course and results of use of target transfer

Chapter 1. General provisions

1. These rules of creation of the reporting on use of target transfer, form and terms of its representation, and also the requirement to the provided information on the course and results of use of target transfer (further – Rules) are developed according to Item 11 of Article 168 of the Budget code of the Republic of Kazakhstan (further – Budget the code) and determine procedure for creation and submission of the reporting on use of target transfer (further – the report), forms and terms of its representation, and also the requirement to the provided information on the course and results of use of target transfer by the non-profit organization providing conditions for activities of bodies and their organizations, and also members of the international financial center only for acquisition of non-current assets, providing and financing of activities of bodies and their organizations (further – non-profit organization).

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

1) the administrator of the budget programs – the state body responsible for planning, reasons, realization and achievement of results of the budget programs determined according to the functions assigned to it by the budget legislation of the Republic of Kazakhstan, powers and competences;

2) the report – the reporting on use of target transfer by non-profit organization;

3) non-profit organization – the legal entity who does not have commercialization as main objective and not distributing gained net income between participants.

Chapter 2. Procedure for creation and representation, form and terms of submission of the reporting on use of target transfer

3. The non-profit organization constitutes and provides the report on form according to appendix to these rules.

4. The report is filled in in strict accordance with the indicators provided in it.

Changes of the report, belonging both to the current accounting period, and to previous period (after their approval), are made in the report, constituted for the period in which misstatements of data were found.

5. The report is signed by the first head of non-profit organization or person replacing it and the chief accountant with indication of surname, name and middle name (in case of its availability). The copy of the order on the right of provision of the first and second signatures is attached to the Report.

6. The non-profit organization represents the scanned copy of the paper report version signed and certified by seal to the administrator of the budget program by means of electronic document management system to terms, stipulated in Item 7 these rules.

7. The report is submitted non-profit organization:

quarterly, no later than the last working day of the month following reporting quarter;

annually, no later than the last working day of the second month following after accounting year.

8. In case of creation of the report the non-profit organization is guided by requirements of Item 11 of Article 168 of the Budget code and Item 9 of these rules.

Chapter 3. Requirements to the provided information on the course and results of use of target transfer

9. Requirements to the provided information on the course and results of use of target transfer:

reflects all transactions of non-profit organization performed on cash basis on expenses of the relevant budget for the accounting period;

contains complete and reliable data (figure) on cost items, financed by allocated funds, including about results of use of target transfer.

Appendix

to Rules of creation of the reporting on use of target transfer, form and terms of its representation, and also the requirement to the provided information on the course and results of use of target transfer

Report on use of target transfer

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