Article 1. Budgetary legislation of the Republic of Kazakhstan Budget Code of the Republic of Kazakhstan
1. Budget legislation of the Republic of Kazakhstan shall be based on the Constitution of the Republic of Kazakhstan, shall consist of this Code and other regulatory legal acts, adoption of which shall be provided for by this Code.
Budgetary legislation of the Republic of Kazakhstan shall be effective throughout the territory of the Republic of Kazakhstan and shall apply to all individuals and legal entities.
2. Provisions of this Code, except for cases stipulated by this Code, shall not apply to the National Bank of the Republic of Kazakhstan, its departments and organizations included in its structure, as well as authorized body on regulation, control and supervision of financial market and financial organizations, legal entities, shareholder (participant, trustee) of which shall be the National Bank of the Republic of Kazakhstan, except for non-commercial organization providing conditions for activity of bodies, their organizations and participants of the “Astana” International Financial Centre.
3. Provisions of this Code shall be applied taking into account the peculiarities established by the Laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan regulating the issues of state secrets, elections of the President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan, deputies of maslikhats, akims of districts (cities of regional significance), cities of district significance, villages, settlements, rural districts, as well as members of local self-government bodies in the Republic of Kazakhstan, carrying out operational-search, intelligence, counterintelligence activities, ensuring foreign policy activities, defense capability and national security of the country, financing the judicial system of the Republic of Kazakhstan, financing the authorized body for the return of assets.
4. International treaties ratified by the Republic of Kazakhstan shall have priority over this Code. The procedure and conditions of validity on the territory of the Republic of Kazakhstan of international treaties to which the Republic of Kazakhstan shall be a party shall be determined by the legislation of the Republic of Kazakhstan.
5. Acts of the Government of the Republic of Kazakhstan and local executive bodies on allocation of money respectively from the republican and local budgets for the next fiscal year shall be recognized as invalid after the end of the relevant fiscal year, except for the provisions of these acts on allocation of money on a repayable basis.
Actions of Annexes to the Law on the republican budget (decision of maslikhat on local budget) for the second and third years of the planning period shall be recognized as invalid with the introduction of the Law on the republican budget (decision of maslikhat on local budget) for the next planning period.
6. The Law on the republican budget, decision of maslikhat on local budget, acts of the Government of the Republic of Kazakhstan and local executive bodies on their implementation, as well as regulatory legal acts on introduction of amendments and additions to them shall enter into force from January 1 of the relevant fiscal year.
Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.
President
Republic of Kazakhstan
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