On approval of the rules for the implementation of paid activities for the sale of goods (works, services) by state institutions, the money from the sale of which remains at their disposal, the use of money from the sale by state institutions of goods (works, services) remaining at their disposal
Order of the Deputy Prime Minister - Minister of Culture and Information of the Republic of Kazakhstan dated June 23, 2026 No. 299-NK. Registered with the Ministry of Justice of the Republic of Kazakhstan on June 29, 2026 No. 39117
In accordance with paragraph 5 of Article 102 of the Budget Code of the Republic of Kazakhstan, I ORDER:
1. To approve the attached rules for the implementation of paid activities for the sale of goods (works, services) by government agencies, the money from the sale of which remains at their disposal, and the use of money from the sale by government agencies of goods (works, services) remaining at their disposal.
2. The Department of Education and Science of the Ministry of Culture and Information of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:
1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) posting of this order on the Internet resource of the Ministry of Culture and Information of the Republic of Kazakhstan after its official publication.
3. Control over the execution of this order is entrusted to the supervising Vice Minister of Culture and Information of the Republic of Kazakhstan.
4. This order shall enter into force upon the expiration of ten calendar days after the date of its first official publication.
Deputy Prime Minister - Minister of Culture and Information of the Republic of Kazakhstan
A. Balayeva
"AGREED" Ministry of Science and Higher Education of the Republic of Kazakhstan
"AGREED" Ministry of Finance of the Republic of Kazakhstan
"APPROVED" by the Ministry of Education of the Republic of Kazakhstan
Appendix to the Order of the Deputy Prime Minister - Minister of Culture and Information of the Republic of Kazakhstan On June 23, 2026 No. 299-NK
Rules for the implementation of paid activities for the sale of goods (works, services) by government agencies, the money from the sale of which remains at their disposal, the use of money from the sale by government agencies of goods (works, services) remaining at their disposal
Chapter 1. General provisions
1. These Rules for the implementation of paid activities for the sale of goods (works, services) by state institutions, the money from the sale of which remains at their disposal, and the use of money from the sale by state institutions of goods (works, services) remaining at their disposal have been developed in accordance with paragraph 5 of Article 102 of the Budget Code of the Republic of Kazakhstan (hereinafter – The Code) and determine the procedure for the implementation of paid activities for the sale of goods (works, services) by state educational institutions in the field of culture, the money from the sale of which remains at their disposal, and the use of money from the sale by state educational institutions in the field of culture of goods (works, services) remaining at their disposal.
Chapter 2. Rules for the implementation of paid activities for the sale of goods (works, services) by government agencies, the money from the sale of which remains at their disposal
2. State institutions of secondary education in the field of culture, in accordance with Article 63 of the Law of the Republic of Kazakhstan "On Education", provide, on a fee basis, with the conclusion of a contract for the provision of paid services, goods (works, services) provided in excess of the requirements of the state mandatory standards of education.
3. State institutions of higher and (or) postgraduate education in the field of culture carry out paid activities for the sale of goods (works, services) on a contractual basis with individuals and legal entities, in accordance with the Civil Code of the Republic of Kazakhstan.
4. In accordance with subparagraph 2) paragraphs 2 and 3 of Article 63 of the Law of the Republic of Kazakhstan "On Education", subparagraph 33-2) of Article 7 of the Law of the Republic of Kazakhstan "On Culture" paid activities for the sale of goods (works, services) carried out by state institutions of higher and (or) postgraduate education in the field of culture include:
1) implementation of additional educational programs (development of children's and youth creativity, inclinations and interests in the field of sports, culture and art, professional development);
2) organization of additional classes with individual students in subjects (disciplines and cycles of disciplines) in excess of the study time allocated according to the curriculum and programs;
3) organization of in-depth study with students of the fundamentals of sciences in subjects (disciplines and cycles of disciplines);
4) organization and holding of various events: sports competitions, seminars, meetings, conferences among students and pupils, teachers and adults, as well as the development and implementation of educational and methodological literature;
5) provision of musical instruments and additional Internet communication services;
6) organization of summer holidays, provision of meals for students and pupils, participants in various events held in educational organizations;
7) release of heat energy supplied by power plants and boiler houses;
8) organization of professional education (retraining and advanced training of qualified workers and mid-level specialists);
9) organization of production and sale of products of educational and production workshops, educational farms, educational and experimental sites;
10) conducting scientific research;
11) training of specialists with higher and (or) postgraduate education in art specialties;
12) provision of concert halls for property lease (lease).
5. State institutions of education in the field of culture post information indicating the list of paid activities for the sale of goods (works, services) and the price list for goods (works, services) sold by state institutions in the buildings of state institutions on the information stand, as well as on the official Internet resource.
6. Paid activities for the sale of goods (works, services) are provided according to working curricula (programs) developed on the basis of state mandatory education standards approved by the Order of the Minister of Education of the Republic of Kazakhstan dated August 3, 2022 No. 348 "On approval of State mandatory standards of preschool education and training, primary, basic secondary and general secondary, technical and professional, post-secondary education" (registered in the Register of State Registration of Normative Legal Acts under No. 29031) and by Order of the Minister of Science and Higher Education of the Republic of Kazakhstan dated July 20, 2022 No. 2 "On approval of State mandatory standards of higher and Postgraduate Education" (registered in the Register of State Registration of Normative Legal Acts under No. 28916).
7. Paid activities for the sale of goods (works, services) are provided to students and/or pupils on the basis of applications in any form from an adult student and /or pupil and parents or other legal representatives of a minor student and /or pupil according to a separate schedule.
In accordance with the Administrative Procedural Code of the Republic of Kazakhstan, an application for the provision of paid activities is considered and a decision is made on it within 15 (fifteen) working days from the date of admission to state educational institutions in the field of culture, unless otherwise provided by the laws of the Republic of Kazakhstan.
8. The relationship between a state educational institution in the field of culture that provides paid services and a student (pupil), his parents and other legal representatives is regulated by an agreement in accordance with the Civil Code of the Republic of Kazakhstan.
9. Collection of cash for the provision of paid activities for the sale of goods (works, services) by state educational institutions in the field of culture is carried out on the basis of cash receipt orders with the mandatory use of cash registers.
Chapter 3. The procedure for using money from the sale by government agencies of goods (works, services) remaining at their disposal
10. The money received from the provision of paid activities for the sale of goods (works, services) by state institutions of education in the field of culture is spent in accordance with the plans for the receipt and expenditure of money from the sale of goods (works, services) by the state institution of education in the field of culture.
Plans for receipts and expenditures of money received by state educational institutions in the field of culture from the sale of goods (works, services) remaining at their disposal are drawn up in accordance with the procedures for treasury budget execution and their cash servicing, treasury accounting and monitoring procedures approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328.
11. The money received from the sale of goods, works, and services in excess of the requirements of state mandatory education standards is spent in the following areas::
1) strengthening the educational and material base of educational institutions;
2) purchase of training equipment, equipment (including soft ones) and uniforms, including for work at the training and experimental site;
3) covering the costs of improving nutrition, household and cultural services for students;
4) expansion of educational and production workshops and subsidiary farms;
5) encouraging students and providing financial assistance to certain socially vulnerable groups of students;
6) meals for students staying in extended-day secondary education organizations and in extended-day groups of secondary education organizations;
7) maintenance of canteens (wages, purchase of food, purchase of equipment and inventory, major repairs and other expenses);
8) payment for completed work by students of secondary education organizations;
9) conducting excursions and extracurricular evenings;
10) current repairs of secondary education organizations, academic buildings and dormitories;
11) development of the school site and updating of the equipment of workshops of secondary education organizations;
12) construction of sports grounds;
13) awarding scholarships and bonuses to students who have distinguished themselves in socially useful work;
14) recreational activities;
15) covering the costs of catering for the participants of the competition, remuneration of arbitrators (judges) and medical staff;
16) organization of the educational process according to additional educational programs;
17) remuneration of the heads of clubs and sections;
18) for events related to the organization of clubs and sections;
19) remuneration of employees providing paid educational services;
20) establishment of additional payments, allowances, bonuses and other incentive payments;
21) purchase of vehicles;
22) expenses for heating, electricity, water supply and other utility costs, purchase of items and materials for current and household purposes, payment for building maintenance, payment for transportation services and purchase of goods for current purposes;
23) reconstruction and major repairs of buildings and structures;
24) remuneration of teachers and support staff of recreation camps;
25) repair of musical instruments;
26) expenses related to the operation and repair of engines of educational equipment, vehicles and other mechanisms;
27) costs related to the production activities of educational and auxiliary subsidiary farms and training and experimental sites, including the remuneration of employees engaged in this activity;
28) travel expenses;
29) carrying out the accreditation of educational organizations.
12. The money received from the sale of goods, works, and services from scientific research is spent in the following areas:
1) remuneration for the work of the members of the research group involved in conducting scientific research, including the accrual of all taxes and other mandatory payments to the budget;
2) services of scientific laboratories for collective use, other laboratories, and other organizations necessary for research, including organizational contributions for participation in conferences;
3) expenses for publications, patenting and purchase of analytical materials, as well as other project support services;
4) additional payment to researchers for academic degrees and academic titles, for performing scientific research in the framework of paid activities;
5) payment for the sabbatical leave of leading scientists for up to one year while maintaining the average salary, in accordance with the decision of the Collegial Management Body of the state institution of cultural Education;
6) payment for services for image events (preparation of brochures, videos);
7) the cost of paying for research (including sociological, analytical and scientific research);
8) training, retraining, and advanced training of scientific personnel by sending scientists to master's, doctoral, internship, and research trips;
9) remuneration of specialists engaged to provide paid services;
10) establishment of additional payments, allowances, bonuses and incentive payments;
11) reimbursement of expenses for business trips, including to foreign countries;
12) purchase of supplies for scientific research;
13) purchase of hardware and (or) software;
14) strengthening of the material and technical base;
15) rent of premises, equipment and machinery;
16) involvement of legal entities to provide services on a contractual basis;
17) the operating costs of equipment and machinery used for the implementation of scientific research;
18) organization and holding of events (scientific and practical conferences, forums, seminars, round tables);
19) purchase of commemorative souvenirs and printing products.
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