Article 10. Definition and composition of a unified budget classification Budget Code of the Republic of Kazakhstan

Home / RLA / Article 10. Definition and composition of a unified budget classification Budget Code of the Republic of Kazakhstan

1. The unified budget classification shall be a grouping of budget revenues and expenditures by functional, departmental and economic characteristics with assignment of grouping codes to classification objects.

2. The budget process shall be carried out on the basis of a unified budget classification.

3. The unified budget classification shall include:

1) classification of budget revenues;

2) functional classification of budget revenues;

3) economic classification of budget revenues.

4. The unified budget classification shall be compiled on the basis of legislative acts of the Republic of Kazakhstan, decrees of the President of the Republic of Kazakhstan, resolutions of the Government of the Republic of Kazakhstan, decisions of the regional maslikhat, maslikhat of the city of republican significance, the capital, district (city of regional significance) maslikhat.

If the structure of local public administration is changed by the decision of the akim, amendments and additions shall be made to the unified budget classification no more than once a quarter, in the last month of the quarter.

5. The procedure for drawing up and introduction of amendments and additions the unified budget classification shall be determined by the central authorized body for budget planning.

6. The unified budget classification shall be drawn up by the central authorized body for budget planning.

Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.

President

Republic of Kazakhstan

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