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
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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