Article 7. Budget levels Budget Code of the Republic of Kazakhstan
1. In the Republic of Kazakhstan, budgets of the following levels shall be approved, implemented and independent:
1) the republican budget approved by the Law of the Republic of Kazakhstan;
2) the regional budget, the budget of the city of republican significance, the capital, approved by the decision of the regional maslikhat, maslikhat of the city of republican significance, the capital;
3) district (city of regional significance) budget, approved by the decision of the district (city of regional significance) maslikhat;
4) the budget of the city of regional significance, village, settlement, rural district, approved by the decision of the district (city of regional significance) maslikhat after agreement with the meeting of the local community.
2. The republican budget shall be a centralized monetary fund formed from revenues determined by this Code and intended for financial support of the tasks and functions of central state bodies, state institutions subordinate to them and the implementation of republican directions of state policy.
3. The regional budget, the budget of the city of republican significance, the capital shall be a centralized monetary fund formed from the proceeds determined by this Code, and intended for financial support of the tasks and functions of local state bodies of the regional level, the city of republican significance, the capital, state institutions subordinate to them and the implementation of state policy in the corresponding administrative-territorial unit.
The district (city of regional significance) budget shall be a centralized monetary fund formed from the proceeds defined by this Code and intended for financial support of the tasks and functions of local state bodies of the district (city of regional significance) level, state institutions subordinate to them and the implementation of state policy in the corresponding administrative-territorial unit.
The budget of a city of regional significance, a village, a settlement, a rural district shall be a centralized monetary fund formed from the proceeds determined by this Code and intended for financial support of the tasks and functions of the akim of a city of regional significance, a village, a settlement, a rural district, state institutions subordinate to them and the implementation of state policy in the corresponding administrative-territorial unit.
Regional budgets, budgets of cities of republican significance, capitals, district (cities of regional significance) budgets, budgets of cities of regional significance, villages, towns, rural districts shall belong to local budgets.
4. In the Republic of Kazakhstan, in cases established by this Code, an emergency state budget may be developed, approved and executed.
The emergency state budget shall be formed on the basis of the republican and local budgets and be introduced in the event of a state of emergency or martial law in the Republic of Kazakhstan.
Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.
President
Republic of Kazakhstan
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