By order of the Minister of Finance of the Republic of Kazakhstan dated June 8, 2026 No. 376, amendments and additions were made to the Rules for accounting in state bodies. The updated norms come into force on July 1, 2026.
The amendments are aimed at increasing the transparency of accounting in government agencies, expanding the use of digital technologies and improving the accounting of financial transactions.
According to the new amendments, the concept of "digital accounting system" has been clarified, and the procedure for using data from state information systems when accounting for budget revenues has been established. In addition, the procedures for accounting for tax and non-tax revenues have been updated, new subaccounts for receivables and payables have been introduced.
The rules for recognizing income from corporate income tax, value added tax and other types of taxes have also been clarified, the procedure for returning overpaid amounts and unused targeted transfers has been improved. In connection with the withdrawal of cash tyyns from circulation, the requirements for rounding payments, accounting for fixed assets, depreciation, social contributions and foreign exchange transactions have been updated.
In addition, changes were made to the chart of accounts of government agencies, the system of accounting for fixed assets was revised. The fixed assets include land plots, residential and non-residential buildings, structures, transmission devices and vehicles.
In particular, administrative buildings of state bodies, objects of education, health care, culture and research institutions are classified as non-residential buildings. The structure includes roads and railways, bridges, stadiums, swimming pools, monuments and other engineering facilities.
Specialists are advised to check in advance the readiness of accounting systems for new requirements, update accounting policies and working chart of accounts, and prepare for new requirements for integration with government digital platforms.
The changes are an important step towards improving the quality of financial reporting in the public sector, as well as ensuring the efficiency and transparency of accounting.