Article 9. Budget structure, revenues and expenditures Budget Code of the Republic of Kazakhstan

Home / RLA / Article 9. Budget structure, revenues and expenditures Budget Code of the Republic of Kazakhstan

1. The budget structure shall consist of the following sections:

1) income:

tax revenues;

non-tax revenues;

proceeds from sale of fixed assets;

special revenues;

transfer revenues;

2) expenditures;

3) net budget lending:

budget loans;

repayment of budget loans;

4) balance on operations with financial assets:

acquisition of financial assets;

proceeds from the sale of financial assets of the state;

5) budget deficit (surplus);

6) non-oil deficit (surplus) of the budget;

7) deficit financing (surplus utilization) of the budget:

revenues of loans;

repayment of loans;

budgetary balances utilized.

2. Budget revenues shall be revenues, amounts of repayment of budget loans, proceeds from the sale of financial assets of the state, loans.

Budget revenues shall be tax, non-tax revenues, revenues from the sale of fixed assets, special revenues, transfer revenues.

Revenues shall not be earmarked except for special income and earmarked transfers. The introduction of new types of income, cancellation or change of existing ones shall be carried out with the obligatory introduction of amendments or additions to this Code.

Tax revenues shall be taxes and other mandatory payments to the budget established by the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code), with the exception of fees for negative environmental impact, customs duties, customs duties established in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, special, anti-dumping, compensation duties established in accordance with the Treaty on the Eurasian Economic Union.

Tax revenues also shall include advance payments made in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan to pay upcoming customs duties, customs duties, taxes, special, anti-dumping, compensation duties.

Non-tax revenues shall be:

mandatory, non-refundable payments to the budget established by this Code and other legislative acts of the Republic of Kazakhstan, except for those provided for by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, not related to proceeds from the sale of fixed capital;

money transferred to the budget free of charge, except for transfers;

money from the sale by government agencies of goods (works, services).

Proceeds from the sale of fixed capital shall be revenues to the budget of money from:

1) sale of state property assigned to state institutions;

2) sales of goods from the state material reserve;

3) sale of land plots in state ownership into private ownership or their provision for permanent or temporary land use or their sale in another way in the manner prescribed by the Laws of the Republic of Kazakhstan or international treaties;

4) sales of intangible assets owned by the state.

Special revenues shall be:

1) payment for negative environmental impact established by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code);

2) deductions of subsoil users established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use for:

socio-economic development of the region, development of its infrastructure;

research, scientific, technical and development work on the territory of the Republic of Kazakhstan;

financing of training of Kazakhstani personnel;

3) fines for violation of the standards of permissible anthropogenic impact on the environment from subsoil users imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses;

4) funds received from subsoil users and organizations of the oil sector in claims for compensation for harm, fines in the field of environmental protection imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses.

Transfers shall be transfers from one level of the budget to another, from the National Fund of the Republic of Kazakhstan and (or) the Special State Fund to the republican budget.

The amounts of repayment of budget loans shall be budget revenues associated with the return of the principal debt on loans received from the budget, as well as the fulfillment by legal entities of the requirements for paid state guarantees, state guarantees to support exports.

Proceeds from the sale of financial assets of the state shall be revenues to the budget from the sale of participation interests, securities of legal entities, including international organizations owned by the state, state enterprises in the form of a property complex, as well as other state property under the operational management or economic jurisdiction of state legal entities.

Loans shall be revenues of money to the budget related to the issue of government issue securities and (or) the conclusion of loan agreements.

3. Budget expenditures shall be expenses, budget loans, acquisition of financial assets, repayment of loans.

Costs shall be budget funds allocated on a non-refundable basis.

Budget loans shall be budget funds provided in accordance with Chapter 30 of this Code.

The acquisition of financial assets shall be budget funds allocated for the acquisition of state ownership of shares and securities of legal entities, including international organizations.

Repayment of loans shall be budget funds allocated to repay the principal debt on internal and external government loans.

4. The non-oil deficit (surplus) of the republican or state budget shall be equal to the difference between revenues to the republican or state budget with the exception of loan revenues, transfers from the National Fund of the Republic of Kazakhstan and export customs duties on crude oil and expenditures of the republican or state budget, with the exception of repayment of loans.

The obtained value with a negative sign shall be a non-oil deficit of the republican or state budget, with a positive sign - a non-oil surplus of the republican or state budget.

The size of the non-oil deficit (surplus) of the republican budget shall be approved by the Law on the republican budget.

The size of the non-oil deficit (surplus) of the state budget shall not be approved and shall be used for analytical purposes.

5. Net budget loan shall be defined as the difference between budget loans and the repayment of budget loans.

6. Financial asset transactions shall include:

1) acquisition of financial assets;

2) proceeds from the sale of financial assets of the state.

The balance of transactions with financial assets shall be defined as the difference between the acquisition of financial assets and the proceeds from the sale of financial assets of the state.

The acquisition of financial assets and proceeds from the sale of financial assets of the state shall be carried out in accordance with the regulatory legal acts of the Republic of Kazakhstan.

7. The budget deficit (surplus) shall be equal to the difference between income and costs, net budget loans and the balance of operations with financial assets.

The obtained value with a negative sign shall be a deficit, with a positive sign - a budget surplus.

8. Financing of the budget deficit shall be provided by covering the budget deficit through borrowing and the balances of budget funds used.

The amount of financing of the budget deficit shall be defined as the excess of the amount of loans received, the balances of budget funds used over the amount of repayment of the principal debt on loans.

The value of financing the budget deficit shall be set with a positive sign and shall correspond to the size of the budget deficit.

9. The use of the budget surplus shall be carried out by spending the budget surplus, loan funds, used balances of budget funds to pay off the principal debt on loans.

The amount of use of the budget surplus shall be defined as the excess of the amount of repayment of the principal debt on loans over the amount of loans received and the balances of budget funds used.

The value of using the budget surplus shall be set with a negative sign and shall correspond to the value of the budget surplus.

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

President

Republic of Kazakhstan

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