.png)
Article 132. Presentation of financial statements Budget Code of the Republic of Kazakhstan
1. State institutions submit financial statements to the administrator of budget programs.
2. The offices of akims of towns of district significance, villages, settlements, and rural districts shall submit financial statements on the execution of budgets of towns of district significance, villages, settlements, and rural districts to the local authorized bodies of the district (town of regional significance) for budget execution.
3. Administrators of republican budget programs submit financial statements to the state treasury.
4. Administrators of local budget programs shall submit financial statements to the relevant authorized body for budget execution.
5. Financial statements are presented in the national currency of the Republic of Kazakhstan.
6. The central authorized body for budget execution has the right to determine the deadlines for the submission of interim financial statements and to establish a different frequency, but at least once a year.
7. The accounting period for the annual financial statements is the calendar year from January 1 to December 31 inclusive.
The first accounting year for a newly created state institution begins from the moment of its state registration until December 31 of the same year, inclusive.
Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
