ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of July 3, 2025 No. 506

About approval of Rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state

In compliance with the subitem 7) of Item 1 of Article 137, Item 11 of Article 141, Item 6 of Article 143 and item 4 of Article 145 of the Budget code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective after ten calendar days from the date of its first official publication.

Approved by the order of the Government of the Republic of Kazakhstan of July 3, 2025 No. 506

Rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state

Chapter 1. General provisions

1. These rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state (further – Rules) are developed in compliance with the subitem 7) of Item 1 of Article 137, Item 11 of Article 141, Item 6 of Article 143, item 4 of Article 145 of the Budget code of the Republic of Kazakhstan and determine order of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees by support of export and guarantees of the state.

2. Accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees and guarantees of the state is conducted for the purpose of implementation of monitoring and management of the state and guaranteed by the state debt, monitoring of debt according to guarantees of the state for accomplishment of the state functions.

Account of the state guarantees on support of export is kept for the purpose of implementation of monitoring of the obligation guaranteed by the state on support of export according to the Rules of carrying out monitoring of the obligation guaranteed by the state on support of export and financial condition of Export credit agency of Kazakhstan having the state warranty on export support approved by the order of the acting minister of finance of the Republic of Kazakhstan of June 4, 2025 No. 283 (it is registered in the register of state registration of regulatory legal acts at No. 36234).

For accounting of the state and guaranteed by the state debt, debt according to the guarantee of the state registration of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state by assignment of registration numbers and entering of data into the corresponding registers is performed.

3. Registers are recorded by the State Treasury in the magazine.

The numbered and strung together magazine of registration, under seal and the signature of the head of the structural unit of the State Treasury responsible for maintaining the register, contains the following information:

1) registration date;

2) registration number;

3) name and document number;

4) surname, name, middle name (in case of its availability) and the signature of the responsible person.

4. Registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state, except for the loans attracted in the form of issue of securities are performed by the State Treasury.

5. Are subject to registration and accounting:

1) the state loans of the Republic of Kazakhstan (further – state loans) attracted:

Government of the Republic of Kazakhstan;

local executive bodies of areas, cities of republican value, the capital of the Republic of Kazakhstan (further – local executive bodies);

2) the loans of the Republic of Kazakhstan guaranteed by the state (further – the loans guaranteed by the state);

3) the state guarantees of the Republic of Kazakhstan (further – the state guarantees);

4) the state guarantees of the Republic of Kazakhstan on export support (further – the state guarantees on export support);

5) loans under the guarantee of the state;

6) guarantees of the state.

6. In case of registration of the state external loans, guarantees of the state, the state guarantees and state guarantees on support of export by the State Treasury the registration certificate in forms according to appendices 1, of 2, 3 and 4 to these rules is granted to the borrower.

Information on the changes made to the registered documents, and also documents based on which registration of the state guarantees, the state guarantees on support of export, the state and guaranteed by the state loans, guarantees of the state and loans under the guarantee of the state was made is submitted for accounting in the central authorized body on budget implementation within ten working days after introduction of such changes.

Chapter 2. Registration and accounting of government loans

7. Registration and accounting of the loans attracted with the Government of the Republic of Kazakhstan in the form of the conclusion of the loan agreement are performed based on the loan agreement.

8. Registration of the loans attracted with the Government of the Republic of Kazakhstan in the form of the conclusion of the loan agreement is performed by means of assignment to loan of registration number and introduction of logging of registration.

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