ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 3, 2026 No. 150

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of May 20, 2025 No. 242 "About approval of the list of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of May 20, 2025 No. 242 "About approval of the list of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory" the following changes and amendment:

in the List of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory, approved by the specified order:

in category 1 "Current costs":

to state class 01 "Costs for goods and services" in the following edition:

"class 1" of costs for goods and services"";

in subclass 150 "Acquisition of services and works":

on specifics 159 "Payment of other services and works":

state the column 6 "The Expense Types Requiring Obligatory Registration of the Civil Transaction" in the following edition:

"Fee, the works rendered by legal entities and physical persons, not reflected in specifics 151, of 152, of 153, of 154, of 155, of 156, 157 and 158, including: services in content, servicing of buildings, rooms, equipment, transport and other fixed assets; running repair of buildings, rooms, systems of heat supply, the water supply and the sewerage which are in republican or utility property and also running repair of the equipment, transport and other fixed assets.

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