ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 9, 2025 No. 761

About introduction of amendments to orders of the Minister of Finance of the Republic of Kazakhstan of April 4, 2025 No. 151 "Some questions of Single budget classification of the Republic of Kazakhstan" and of April 4, 2025 No. 152 "About approval of the Table of distribution of receipts of the budget between levels of budgets, control accounts of cash of National fund of the Republic of Kazakhstan, the off-budget funds created due to non-tax payments and budgets of state members of the Eurasian Economic Union"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 4, 2025 No. 151 "Some questions of Single budget classification of the Republic of Kazakhstan" the following changes:

state Item 1 in the following edition:

"1. Approve:

1) Single budget classification of the Republic of Kazakhstan, according to appendix 1 to this order, including:

classification of receipts of the budget;

functional classification of expenses of the budget;

economic classification of expenses of the budget;

2) structure of specifics of economic classification of expenses of the budget of the Republic of Kazakhstan according to appendix 2 to this order.";

in Single budget classification of the Republic of Kazakhstan approved by the specified order:

in classification of receipts of the budget:

in category 2 "Non-tax receipts":

in class 04 "The penalties, penalty fee, sanctions, penalties imposed by the public institutions financed from the government budget, and also containing and financed from the budget (expense budget) of National Bank of the Republic of Kazakhstan":

in subclass 1 "The penalties, penalty fee, sanctions, penalties imposed by the public institutions financed from the government budget, and also containing and financed from the budget (expense budget) of National Bank of the Republic of Kazakhstan, except for receipts from the organizations of oil sector in off-budget funds":

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