Article 12. Functional classification of budget revenues Budget Code of the Republic of Kazakhstan
1. The functional classification of budget revenues shall be a grouping of budget revenues at all levels, which shall determine the directions of spending budget funds according to functional and departmental characteristics, reflecting the performance of state functions, the implementation of documents of the State Planning System of the Republic of Kazakhstan.
2. The functional classification grouping of budget revenues shall consist of the following levels:
functional groups;
functional subgroups;
budget program administrators
budget programmes (subprogrammes).
3. Based on the functional classification of budget revenues, a departmental classification of budget revenues can be formed by grouping budget program administrators and budget programs (subprogrammes).
Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.
President
Republic of Kazakhstan
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