Article 94. General provisions on budget clarification Budget Code of the Republic of Kazakhstan 

    1. Clarification of the republican and local budgets is the process of changing the approved (clarified) indicators of the republican and local budgets in the order of amendments and additions to the law on the republican budget or the decision of the Maslikhat on the local budget.

     2. Buryad ulasai Zasagai Gazarai 2012.2013 No. 16-ry TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS Zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga TUS zahiramjadalga local the Community in accordance with the legislative acts of the Republic of Kazakhstan and this Code:

     1) the need to eliminate situations causing political, economic, environmental and social stability of the Republic of Kazakhstan;

     2) the need to implement the instructions of the President of the Republic of Kazakhstan;

     3) paragraph 7 of Article 99, paragraph 7 of Article 116 of this Code.

     3. The Nyutagai Budgeting Committee on amendments and additions to the law on the republican budget or the decision of the Maslikhat on the local budget, the authorized body for budget execution, inclusive, decided to operate on budget programs for which a decision was made to reduce budget funds.

     4. When developing a draft law on clarifying the budgets of the republican and local budgets, the requirements established by paragraphs 2, 3, 5 and 7 of Article 70 of this Code are observed.

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

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It became invalid with the adoption of the Budget Code of the Republic of Kazakhstan dated March 15, 2025 No. 171-VIII.

Article 94. Refund of excessively (erroneously) paid amounts from the budget, the National Fund of the Republic of Kazakhstan, the Compensation Fund for the Bereaved, the Fund for Support of Educational Infrastructure, the Special State Fund, or a large offset against repayment of the Budget Code of the Republic of Kazakhstan

     1. Refunds from the budget, the National Fund of the Republic of Kazakhstan, the Compensation Fund for the Bereaved, the Fund for Support of Educational Infrastructure, the Special State Fund and (or) offsetting of excessively (erroneously) paid amounts of provisions according to the codes of classification of postulates in the budget of the Unified Budget Classification are carried out by the Central Executive Body for Budget Execution on the basis of paid instructions from state revenue bodies.

     Payment guarantee for a refund from the budget, the National Fund of the Republic of Kazakhstan, the Compensation Fund for the Bereaved, the Fund for Support of Educational Infrastructure, a Special state Fund and (or) offsetting excessively (erroneously) paid amounts of non-tax revenues to the budget, the National Fund of the Republic of Kazakhstan, the Compensation Fund for the Bereaved, the Fund for Support of Educational Infrastructure, a special state fund, except for sale of fixed assets, transfers, repayment amounts of budget loans by the state revenue authorities, proceeds from the sale of financial assets of the state, loans, are drawn up on the basis of the conclusion of the executive bodies responsible for their collection.

     The executive body responsible for collecting non-tax payments to the budget, the National Fund of the Republic of Kazakhstan, the Loss Compensation Fund, the Education Infrastructure Support Fund, and a Special state Fund, with the exception of administrative bodies of state revenues, is carried out from the sale of fixed assets, transfers, repayment amounts of budget loans, from the sale of financial assets of the state, loans, and state revenue authorities order for refund from the budget, National Fund of the Republic of Kazakhstan, A Victim Compensation Fund, an Education Infrastructure Support Fund, a Special State Fund, and (or) a set-off for excessively (erroneously) paid amounts.

     The reliability of these conclusions and the validity of their submission are provided by the heads of authorized bodies.

     2. The executive body responsible for budget receipts is the National Fund of the Republic of Kazakhstan, the Loss Compensation Fund, the Education Infrastructure Support Fund, and a Special state Fund that ensures the completeness and timeliness of receipts administered by it, and monitors other provisions by returning excessively (erroneously) paid amounts or otherwise offsetting debts to the budget.

     3. The list of incomplete bodies responsible for collecting contributions to the republican budget, the National Fund of the Republic of Kazakhstan, the Compensation Fund for Losses, the Fund for Support of Educational Infrastructure, a Special state Fund, as well as for refunds from the budget, the National Fund of the Republic of Kazakhstan, the Compensation Fund for the Lost, the Fund for Support of Educational Infrastructure, the special state fund and (or) the offsetting of unnecessary (erroneously) amounts paid to the budget, the National Fund of the Republic of Kazakhstan, the Victims Compensation Fund, and the education Infrastructure Support Fund, A special state fund for non-tax revenues, proceeds from the sale of fixed assets, transfers, repayment amounts of budget loans, from the sale of financial assets of the state, loans, is determined by the central executive body for budget execution.

     The transfer of incomplete bodies responsible for the receipt of funds to the local budget, for the return from the budget and (or) offset of excluded (erroneous) amounts paid and exercising control over the receipt of non-tax funds to the budget, claims from the sale of fixed assets, transfers, repayment amounts of budget loans, from the sale of financial assets of the state, loans, determined by the relevant the local executive body of the region, city of republican significance, capital, district (city of regional significance).

     4. Paid orders are submitted in the form prescribed by the banking legislation of the Republic of Kazakhstan.

     The conclusion is submitted in the form established by the central Executive body for budget execution.

     5. Refunds from the budget, the National Fund of the Republic of Kazakhstan, the Compensation Fund for the Bereaved, the Education Infrastructure Support Fund, the Special State Fund and (or) offsetting of excessively (erroneously) paid amounts of provisions are carried out in accordance with the procedure established by the Central Executive Body for Budget Execution.

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  

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