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I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 3, 2026 No. 461

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 28, 2025 No. 199 "About approval of Rules of creation of forecast consolidated financial statements under the republican budget"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 28, 2025 No. 199 "About approval of Rules of creation of forecast consolidated financial statements under the republican budget" the following changes:

in the Rules of creation of forecast consolidated financial statements under the republican budget approved by the specified order:

state Item 10 in the following edition:

"10. The department of the central executive body on budget implementation performing management in the field of treasurer budget implementation to which functions of authorized body on treasurer budget implementation are assigned (further - the State Treasury) represents table 1. 2, 1.3, 1.5, 1.6, 1.7, 1.8, 1.9, 1.10, 1.15, 1.16, 1.19, 1.21, 1.29, and 1.31 Lists with filling of the columns "fact" and "assessment", table 1. 4, 1.11, 1.12, 1.17, 1.22, 1.23, 1.24, 1. 25, 1.26 and 1.27 Lists with filling of the column "assessment", information on the GChP-RB form by July 1 of the current financial year in the central authorized body on budgetary planning signed by the first head of the State Treasury and the head of the structural unit of the State Treasury responsible for creation of indicators, in the form of the electronic document by means of use of digital system (further – TsS).

Forming of data on the GChP-RB form is performed by the State Treasury on the basis of information from administrators of budget programs. Administrators of budget programs for the agreements of public-private partnership, including concession registered in the State Treasury providing payment of the state obligations provide information on the GChP-RB form by May 1 of the current financial year in the State Treasury in the form of the electronic document by means of use of TsS.

The central authorized body on budget implementation represents forms of GZ-RB and BK-RB by May 1 of the current financial year to the State Treasury and the central authorized body on budgetary planning in the form of the electronic document by means of use of TsS.";

appendix 6 to the specified Rules to be reworded as follows according to appendix 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 12, 2026 and is subject to official publication.

Acting minister of finance of the Republic of Kazakhstan

E.B_rzhanov 

Appendix

to the Order of the acting minister of finance of the Republic of Kazakhstan of July 3, 2026 No. 461

Appendix 6

to Rules of creation of forecast consolidated financial statements under the republican budget

PD-1RB form

List of data on structure of the republican budget

Table 1.1 Income (tax and non-tax revenues, receipts of transfers) of the republican budget

Category

Class

Subclass

Specifics

Name

Code of line

Fact

Assessment

Forecast

20khkh year

20khkh year

20khkh year

20khkh year

20khkh year

1

2

3

4

5

6

7

8

9

10

11

1

Tax revenues

100

01

Income tax

010

1

Corporate income tax

011

05

Internal taxes on goods, works and services

020

1

Value added tax

021

2

Excises

022

3

Receipts for use of natural and other resources

023

4

Charges for conducting business and professional activity

024

06

Taxes on international trade and external transactions

030

1

Customs payments

031

10

Export customs duties on crude oil

032

2

Other taxes on international trade and transaction

033

07

Other taxes

040

1

Other taxes

041

08

The obligatory payments levied for making of legally significant actions and (or) issues of documents by the state bodies or officials authorized on that

050

1

State fee

051

2

Non-tax receipts

200

01

Income from state-owned property

210

1

Receipts of part of net income of the state companies

211

2

Receipts of part of net income of National Bank of the Republic of Kazakhstan

212

3

Dividends on the state blocks of shares which are in state-owned property

213

4

Income on the shares in legal entities which are in state-owned property

214

5

Lease revenues of the property which is in state-owned property

215

6

Remunerations for placement of budgetary funds on bank accounts

216

7

Remunerations on the credits issued from the government budget

217

9

Other incomes from state-owned property

218

02

Receipts from sales of goods (works, services) by the public institutions financed from the government budget

220

1

Receipts from sales of goods (works, services) by the public institutions financed from the government budget

221

03

Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget

230

1

Receipts of money from carrying out the public procurements organized by the public institutions financed from the government budget

231

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

240

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

241

05

Grants

250

1

Technical assistance

251

2

Financial aid

252

06

Other non-tax receipts

260

1

Other non-tax receipts

261

3

Sales proceeds of fixed capital

300

02

Sales of goods from the state material reserve

310

1

Sales of goods from the state material reserve

311

4

Special receipts

350

01

Special receipts

351

1

Special receipts

352

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