In accordance with Article 138 of the Budget Code of the Republic of Kazakhstan dated March 15, 2025:

Government debt is the amount as of a certain date of received (disbursed) and outstanding loans of the Government of the Republic of Kazakhstan, local executive bodies, as well as debt obligations as of a certain date, assigned in accordance with legislative acts of the Republic of Kazakhstan to the debt of the Government of the Republic of Kazakhstan or decisions of maslikhats on the debt of local executive bodies, without taking into account mutual requirements.

Government debt includes domestic and foreign public debt.

Domestic state debt is an integral part of government  debt on domestic loans and other debt obligations of the Government of the Republic of Kazakhstan, local executive bodies to residents of the Republic of Kazakhstan.

External public debt is an integral part of the state debt on external loans and other debt obligations of the Government of the Republic of Kazakhstan and the local executive body of the city of republican significance with a special status determined by a legislative act of the Republic of Kazakhstan to non-residents of the Republic of Kazakhstan.

Regulatory legal acts reflecting the rules on government borrowing and debt:

Budget Code of the Republic of Kazakhstan dated March 15, 2025 (section 7 "Borrowing and management of public sector debt obligations, state investment projects, budget lending and grants");
Order of the Minister of Finance of the Republic of Kazakhstan No. 331 "On some issues of state, state-guaranteed borrowing, state guarantees" dated June 30, 2025.