ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 10, 2026 No. 391

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 258 "About approval of Rules of conducting budget accounting"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 258 "About approval of Rules of conducting budget accounting" the following changes:

in the Rules of conducting budget accounting approved by the specified order:

state Item 6 in the following edition:

"6. The documents of budget accounting provided by bodies of the State Treasury by means of electronic document management system (further - electronic document management) according to the Digital code of the Republic of Kazakhstan, are created in electronic form by means of the integrated digital system of treasury, make sure the digital signature of bodies of the State Treasury and authorized bodies on budget implementation.";

to state the eighteenth paragraph of Item 10 in the following edition:

"the report on closing of operational day in the integrated digital system of treasury in form, according to appendix 17 to these rules;";

state in the following edition:

"82. On the off-balance account 013 "Budget credits" the budget credits issued from the republican budget and received by budgets of the capital, areas, cities of republican value and also the budget credits issued by regional budgets to budgets of areas (the cities of regional value) are considered.";

in appendices 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19 and 20 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, 18 and 19 to this order.

2. To provide to department of methodology of budget process 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 day of its first official publication.

3. This order becomes effective since July 1, 2026, except for paragraphs of the fourth and sixth Item 1 of this order which become effective since July 12, 2026 and is subject to official publication.

Determine that since July 12, 2026:

appendix 17 is effective according to appendix 20 to this order.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 10, 2026 No. 391

Appendix 1

to Rules of conducting budget accounting

form

______________________________________
(name of authorized body)

Book
Magazine-main

for ______ 20 ___ years.

Date _________ years.

Unit of measure: tenge, тиын

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 10, 2026 No. 391

 Appendix 2

to Rules of conducting budget accounting

form

______________________________________
      (name of authorized body)

The memorial order on the single treasurer account for "__" _______ 20 ___ years

Unit of measure: tenge, тиын

Opening balance for "__" _______ 20 ___ years

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