I ORDER:
To introduce into the order of the Minister of Finance of the Republic of Kazakhstan dated December 15, 2011 No. 636 "On Approval of the Unified Methodology for Entering Data of Accounting Objects into the State Property Register, as well as Conducting Inventory, Passportization, and Revaluation of State Property" (registered in the Register of State Registration of Regulatory Legal Acts under No. 7375) the following amendments and addition:
in the Unified Methodology for Entering Data of Accounting Objects into the State Property Register, as well as Conducting Inventory, Passportization, and Revaluation of State Property, approved by the aforementioned order:
the third paragraph of clause 3 shall be stated as follows:
"state institutions shall submit annual financial statements in the forms approved by the order of the Acting Minister of Finance of the Republic of Kazakhstan dated May 15, 2025
No. 230 "On Approval of the Forms, Frequency, and Rules for Compiling
and Submitting Financial Statements" (hereinafter referred to as Order No. 230).";
clauses 4 and 5 shall be stated as follows:
"4. Information on inventory, passportization, and revaluation of property, and the annual financial statements of state institutions shall be submitted in electronic formats (hereinafter - electronic report). The electronic report is prepared for submission in the personal account of the web portal of the Register.";
State legal entities shall submit the electronic report to the Register in the following order:
1) compile the electronic report in the personal account of the web portal of the Register. As a result of work in the personal account of the web portal of the Register, files are generated containing information on the results of inventory, passportization
and revaluation of property in the forms according to Appendices 1, 2, 3, 4, and 5
to this Methodology, and the annual financial statements of state institutions in the forms according to Appendices 1, 2, 3, 4, 5, and 6 to Order No. 230, which are signed with the electronic digital signature of the state legal entity issued by the national certification center;
2) send the electronic report with an identifier, attaching
to it a scanned decision of the state legal entity
on conducting inventory, passportization, and revaluation, using the existing functionality in the personal account of the web portal of the Register for sending
and including the report in the structure of the Register.";
in clause 11:
the first part shall be stated as follows:
"11. State institutions shall conduct inventory
of property in accordance with the Rules for Conducting Inventory
in State Institutions, approved by the order of the Minister of Finance of the Republic of Kazakhstan dated April 16, 2025 No. 169.";
the third part shall be stated as follows:
"State institutions shall conduct revaluation of property
in accordance with the Rules for Maintaining Accounting Records in State Institutions, approved by the order of the Minister of Finance of the Republic of Kazakhstan dated May 12, 2025 No. 223 and the accounting policy approved by the order of the Minister of Finance of the Republic of Kazakhstan dated April 24, 2025
No. 191 in the case of applying the revaluation model or in cases of asset valuation.";
Appendix 1 to the specified Unified Methodology shall be stated in a new edition according to Appendix 1 to this order;
Appendices 2, 3, and 4 to the specified Unified Methodology shall be stated in a new edition according to Appendices 2, 3, and 4 to this order;
to supplement with Appendix 5 according to Appendix 5 to this order.
2. The Committee of State Property and Privatization of the Ministry of Finance of the Republic of Kazakhstan shall, in the manner prescribed by the legislation of the Republic of Kazakhstan, ensure:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on the internet resource of the Ministry of Finance of the Republic of Kazakhstan after the day of its first official publication;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Legal Service Department of the Ministry of Finance of the Republic of Kazakhstan of information on the implementation of the measures provided for in subparagraphs 1) and 2) of this paragraph.
This order shall enter into force upon the expiration of ten calendar days after the day of its first official publication, with the exception of the fourteenth and sixteenth paragraphs of clause 1 of this order, which shall enter into force on July 11, 2026, and is subject to official publication.