ORDER OF THE MINISTER OF EMERGENCY SITUATIONS OF THE REPUBLIC OF KAZAKHSTAN

of June 30, 2025 No. 254

About approval of Rules of establishment of cost and subject of the capital expenditures performed within the agreement of leasing

According to part three of item 4 of Article 14 of the Budget code of the Republic of Kazakhstan, PRIKAZYVAYU:

1. Approve the enclosed Rules of establishment of cost and subject of the capital expenditures performed within the agreement of leasing.

2. To provide to department of logistic support of the Ministry of Emergency Situations of the Republic of Kazakhstan in the procedure established by the legislation:

1) the direction of the electronic copy of this order 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 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 Emergency Situations of the Republic of Kazakhstan.

3. To impose control of execution of this order on the chief of staff of the Ministry of Emergency Situations 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 Minister of Emergency Situations of the Republic of Kazakhstan of June 30, 2025 No. 254

Rules of establishment of cost and subject of the capital expenditures performed within the agreement of leasing

Chapter 1. General provisions

1. These rules of establishment of cost and subject of the capital expenditures performed within the agreement of leasing (further - Rules) are developed according to part three of item 4 of Article 14 of the Budget code of the Republic of Kazakhstan and determine procedure for establishment of cost and subject of the capital expenditures performed within the agreement of leasing.

2. The basic concepts used in these rules:

1) authorized body in the sphere of civil protection (further authorized body) - the central executive body performing management and cross-industry coordination in the sphere of civil protection regarding the prevention and liquidation of emergency situations of natural and technogenic nature, rendering emergency medical and psychological assistance to the population, ensuring fire safety and the organization of civil defense;

2) the agreement of financial leasing - the transaction according to which the lessor shall transfer the leasing subject acquired to the possession at certain seller to the leasing recipient for certain payment and under certain conditions to temporary ownership and use for the term of more than one year which including provides insurance of subject of leasing;

3) payment of leasing payments - cost recovery of the leasing recipient on payment of leasing payments on the terms of financial leasing;

4) the schedule of leasing payments - information on terms, the amount of repayment of leasing payments, share of leasing payment on one financial service, the total amount of remuneration and the planned number of financial services in month created for each leasing recipient individually according to the agreement of financial leasing and accounting of delivery dates of subject of leasing;

5) the lessor - the participant of the leasing transaction who by the attracted and (or) own money acquires subject of leasing in property and gives him to the leasing recipient on terms of the contract of financial leasing;

6) the leasing recipient - the participant of the leasing transaction who accepts leasing subject on terms of the contract of financial leasing;

7) leasing payments - the periodical payments representing the total amount of payments under the agreement of financial leasing for all duration of the agreement of financial leasing which shall be calculated taking into account compensation of all cost of subject of leasing at the price of the moment of the conclusion of the agreement of financial leasing, and performed throughout the duration of the agreement of financial leasing;

8) leasing term - the term for which the subject of leasing is provided to the leasing recipient in temporary ownership and use according to the agreement of financial leasing;

9) the special equipment used for the prevention and liquidation of emergency situations of natural and technogenic nature (further - the special equipment) - fire trucks, autoladders, rescue machines, ambulances (including reanimobiles), mobile command posts, truck tanks, the equipment of the increased passability, the inland water transport, sea transport and other equipment provided by the natural regulations approved according to part five of Item 3 of Article 70 of the Budget Code of the Republic of Kazakhstan;

10) the equipment for the prevention and liquidation of emergency situations of natural and technogenic nature (further - the equipment) - the hydraulic and pneumatic rescue tool, generators, water pumps, communication systems and video surveillances, devices of radiation and chemical control, sets of individual protection and other equipment provided by the natural regulations approved according to part five of Item 3 of Article 70 of the Budget Code of the Republic of Kazakhstan.

11) the helicopter - the aircraft is heavier than air which is supported in flight generally due to reaction of air with one or several bearing screws rotated by the power plant around the axes which are approximately in vertical position;

12) the plane - the aircraft is heavier than air, set in motion by the power plant which carrying power in flight is created generally due to aerodynamic reactions on the surfaces remaining motionless in these flight conditions;

3. Subject of leasing are helicopters, planes, the special machinery and equipment, used for the prevention and liquidation of emergency situations of natural and technogenic nature.

4. Payment of leasing payments is made at the expense of the means of the government budget and other means which are not forbidden by the legislation according to the schedule of leasing payments.

5. Applications for leasing are submitted as a part of the budget request in planning process:

1) authorized body;

2) the territorial authorities and the organizations which are under authority of authorized body (in coordination with authorized body).

6. The authorized body exercises centralized process control of submission of requests, and also control of target use of budgetary funds and the accountability of leasing recipients.

The procedure for return of means in case of early termination is regulated by the agreement.

7. The request for leasing contains:

1) the cover letter signed by the first head (in any form);

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