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Treasury Services

 

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Question

Answer

Reference to RLA

1

In what cases should the entities of the quasi-public sector coordinate with the state treasury the placement of temporarily free budget funds?   

 In accordance with paragraph 10 of Article 113 of the Budget Code of the Republic of Kazakhstan, the placement by subjects of the quasi-public sector of temporarily free budget funds on deposits (including with the national postal operator, in second-level banks (hereinafter referred to as SLB) and in other financial instruments by subjects of the quasi-public sector in order to receive remuneration is allowed in agreement with the state treasury.
Temporarily free budget funds of the subjects of the quasi-public sector are budget funds previously allocated from the budget, not located on a single treasury account and not used for a certain period of time of the current financial year.
The remuneration received from the placement of temporarily free budget funds by the subjects of the quasi-public sector on deposits with the national postal operator and (or) in the SLB and other financial instruments are not the income of the subjects of the quasi-public sector, are not taken into account in the payment of dividends on state blocks of shares, income, on shares in legal entities owned by the state, and are sent to the republican budget.
      Entities of the quasi-public sector send information on temporarily free budget funds to the state treasury according to the list, procedure and form, which are determined by the central authorized body for budget execution.
The procedure for coordination with the State Treasury of the terms and volumes of placement of temporarily free budget funds by entities of the quasi-public sector on deposits with the national postal operator and/or SLB and other financial instruments in order to receive remuneration is determined by the Government of the Republic of Kazakhstan in agreement with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations.
In accordance with items 1-2. Decree of the Government of the Republic of Kazakhstan of September 14, 2004 N 960 "On certain issues of acquisition by state enterprises on the right of economic management and organizations, a controlling stake (shares in the authorized capital) of which belong to the state, financial services," placement of temporarily free budget funds on deposits with the National Post Operator and (or) in SLB and other financial instruments, subjects of the quasi-public sector for the purpose of receiving remuneration are allowed in agreement with the state treasury.

Article 10 of Article 113 of the Budget Code of the Republic of Kazakhstan dated March 15, 2025 No. 171-VIII.
http://adilet.zan.kz/rus/docs/K2500000171. Articles 1-2 of Resolution of the Government of the Republic of Kazakhstan No. 960 dated September 14, 2004.
p. 446 "Procedures for treasury execution of the budget and their cash services, procedures for treasury accounting and monitoring
Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328.

http://adilet.zan.kz/rus/docs/K2500000171


 

2

What details are used to pay the state duty to the budget in foreign currency?  

Details for crediting funds in foreign currency to the current accounts of the State Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan with the National Bank of the Republic of Kazakhstan:
Name of the Bank: National Bank of the Republic of Kazakhstan
SWIFT код: NBRKKZKX
Account Number: KZ91125USD2015300142
KZ21125RUB2010300142 - for payments in USD.

KZ81125EUR2006300142-for payments in EUR.
KZ51125GBP2007300142 - for payments in pounds sterling.

KZ47125CHF2003300142 - for payments in pounds sterling.

KZ03125JPY2016300142-for CHF payments.

KZ32125CNY1001300142- for payments in Japanese yen.

Payments are made through intermediary banks in accordance with the table below.
In the purpose of payment, it is mandatory to indicate: the name and BIN (12 digits) of the state revenue body - the recipient, as well as the budget classification code (BCC - 6 digits).

Article 106 of the Budget Code of the Republic of Kazakhstan
http://adilet.zan.kz/rus/docs/K2500000171

3

What regulatory act regulates the requirements and procedure for registering civil law transactions (CLT) of state institutions?

     In accordance with paragraph 9 of Article 109 of the Budget Code of the Republic of Kazakhstan, the procedure for registration of state institutions by the State Security Service is determined by the central authorized body for budget execution.
The requirements and procedure for registration of state government agencies are regulated by the procedures for treasury budget execution and their cash services, treasury accounting and monitoring procedures approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328

Procedures for treasury execution of the budget and their cash services, procedures for treasury accounting and monitoring, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328. http://adilet.zan.kz/rus/docs/G25E0000328

Budget Code of the Republic of Kazakhstan.


http://adilet.zan.kz/rus/docs/K2500000171  

4

Are there restrictions on the registration of civil law transactions (CLT) of state institutions during the financial year?

In accordance with Article 109 of the Budget Code of the Republic of Kazakhstan, registration of the CLT after December 20 of the current financial year is not allowed, except for the allocation of budget money from the reserve for the initiatives of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan or the local executive body (LEB), as well as registration of contracts whose validity period exceeds the current fiscal year and additional agreements to previously registered CLT in the state treasury body.

 

State Treasury Budget Code.
http://adilet.zan.kz/rus/docs/K2500000171

5

When do civil law transactions (CLT) of government agencies come into force?

CLT of state institutions come into force after their mandatory registration with the state treasury bodies, with the exception of civil law transactions that do not require registration. Budget Code of the Republic of Kazakhstan.
http://adilet.zan.kz/rus/docs/K2500000171

Procedures for treasury budget execution and their cash services, procedures for treasury accounting and monitoring, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328,
http://adilet.zan.kz/rus/docs/G25E0000328
Бюджетный кодекс Республики Казахстан.
http://adilet.zan.kz/rus/docs/K2500000171

6

What regulatory act approved the list of specifics of the economic classification of expenses, including the types of expenses for which registration of concluded civil law transactions (CLT) is mandatory?

In accordance with paragraph 4 of Article 110 of the Budget Code of the Republic of Kazakhstan, the central authorized body for budget execution determines a list of specifics of the economic classification of expenses, including types of expenses for which registration of CLT prisoners is mandatory.
According to clause 177 of the Procedures for treasury budget execution and their cash services, treasury accounting and monitoring procedures approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328, government agencies undertake obligations on the specifics of the economic classification of expenses within the amounts approved by individual financing plans for obligations for the current fiscal year.
The list of specifics of the economic classification of expenses, including the types of expenses for which registration of GPS prisoners is mandatory, was approved by Order of the Minister of Finance of the Republic of Kazakhstan dated 20.05.2025 No. 242.
http://adilet.zan.kz/rus/docs/G25E0000242
Budget Code of the Republics of Kazakhstan
http://adilet.zan.kz/rus/docs/K2500000171

Procedures for treasury budget execution and their cash services, procedures for treasury accounting and monitoring, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328,
http://adilet.zan.kz/rus/docs/G25E0000328

The list of specifics of the economic classification of expenses, including the types of expenses for which registration of concluded civil law transactions is mandatory, was approved by Order of the Minister of Finance of the Republic of Kazakhstan dated 20.05.2025 No. 242.
http://adilet.zan.kz/rus/docs/G25E0000242
Budget Code of the Republics of Kazakhstan
http://adilet.zan.kz/rus/docs/K2500000171

7

What is Treasury escort?           

Treasury support - activities for the implementation of current control in accordance with Article 110 of the Budget Code over the targeted use of funds allocated for advance payments in the implementation of budget investment projects related to construction, when making payments through cash control accounts.

Budget Code of the Republics of Kazakhstan
http://adilet.zan.kz/rus/docs/K2500000171

8

Does the requirement to make advance payment security apply to suppliers with whom contracts have been concluded as part of treasury support?

In accordance with article 190 of the procedures for treasury budget execution and their cash services, the procedures for treasury accounting and monitoring, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328, the requirement to make an advance payment does not apply to suppliers with whom contracts have been concluded within the framework of treasury support.
Also, this norm is established by paragraph 1 of paragraph 539 of the Rules for public procurement, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated October 9, 2024 No. 687 Rules for public procurement, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated October 9, 2024 No. 687.
http://adilet.zan.kz/rus/docs/V2400035238

Procedures for treasury budget execution and their cash services, procedures for treasury accounting and monitoring, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328,
http://adilet.zan.kz/rus/docs/G25E0000328

Rules for public procurement, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated October 9, 2024 No. 687.
http://adilet.zan.kz/rus/docs/V2400035238

9

Where should the payer go to return the state fee paid for the unreceived state service for issuing a state registration plate in case of erroneous payment of the state fee, if the desired license plate is already occupied?

 

In accordance with paragraph 6 of Article 107 of the Budget Code of the Republic of Kazakhstan, refunds from the budget are carried out by the state treasury bodies on the basis of payment orders from state revenue bodies. At the same time, according to paragraph 4 of Article 122 of the Tax Code of the Republic of Kazakhstan, the return is made by the tax authority by transferring to the taxpayer's bank account indicated in such an application. At the same time, in accordance with paragraph 5 of the above article of the Code, the amount of the state duty is subject to return upon submission of documents for return within three years from the date of payment of such amount of the state duty to the budget. Taking into account the above, in order to return the state duty for the service for obtaining high demand SLP (state licence plate), it is necessary to contact the state revenue authorities at the place of payment. If the paid amount of the state duty is in the "processing" status, the payer must contact the branch of the NAO "State Corporation "Government for Citizens"" at the place of payment of the state duty.

Budget Code of the Republic of Kazakhstan http://adilet.zan.kz/rus/docs/K2500000171
Tax Code of the Republic of Kazakhstan
http://adilet.zan.kz/rus/docs/K2500000214

10

How do you recover a government fee paid for a public service that hasn't actually been delivered?

 

In accordance with paragraph 6 of Article 107 of the Budget Code of the Republic of Kazakhstan, refunds from the budget, the National Fund of the Republic of Kazakhstan, the Victims Compensation Fund, the Special State Fund and (or) offset of excessively (erroneously) paid amounts of receipts according to the classification codes of revenues to the budget of the unified budget classification are carried out by the state treasury on the basis of payment orders from state revenue bodies. At the same time, in accordance with paragraph 4 of Article 122 of the Tax Code of the Republic of Kazakhstan of July 18, 2025 (hereinafter referred to as the Code), return of the paid and/or overpaid amount of tax, payment to the budget (except for taxes and payments to the budget that are not subject to return), penalties and fines are made by the tax authority on the basis of the taxpayer's tax application, by transferring to the taxpayer's bank account specified in such application.                                                                      

At the same time, in accordance with paragraph 5 of the above article of the Code, the overpaid amount of the state duty is subject to refund upon submission of documents for refund within three years from the date of payment of such amount of the state duty to the budget.

Taking into account the above, in order to return the paid amount of the state duty, the payer must contact the state revenue authorities at the place of payment.

Budget Code of the Republic of Kazakhstan http://adilet.zan.kz/rus/docs/K2500000171
Tax Code of the Republic of Kazakhstan
http://adilet.zan.kz/rus/docs/K2500000214

11

What details must be specified for paying taxes and other mandatory payments to budget revenues in national currency (tenge)?

 

To pay taxes in budget revenue, the following details must be specified in payment documents: 1. Beneficiary Bank Identification Code (BIC): KKMFKZ2A 2. individual identification code (PDI) of the beneficiary: KZ24070105KSN0000000 3. Beneficiary bank: Republican state institution "State Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan." At the same time, the code of budget classification of revenues, the name of the beneficiary and its bank identification number must be specified at the place of payment in the state revenue authorities.

 

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 208 "On approval of the Rules for non-cash payments and (or) money transfers in the Republic of Kazakhstan"   http://adilet.zan.kz/rus/docs/V1600014419

12

What is the procedure when it is necessary to block information and documents in connection with the violations identified?

Blocking of information and documents is carried out by the office of the authorized body in cases of establishment:
1) the fact of providing inaccurate information on documents confirming the experience of a potential supplier;
2) the fact of duplication of information and documents on the facility, confirming the experience of the potential supplier.
3) lack of information and documents confirming the experience of a potential supplier

In accordance with paragraph 60 of the Rules for the formation and maintenance of registers in the field of public procurement, approved by order of the Minister of Finance of the Republic of Kazakhstan dated September 26, 2024 No. 646 https://adilet.zan.kz/rus/docs/V2400035143

13

How to correct the information and documents entered in the Register of work experience if the data were filled out incorrectly?

Correction of information entered into the Register of work experience, including information with the "Confirmed" status, is carried out if the information filled in the Register of work experience does not correspond to the submitted documents confirming work experience in terms of:

type of construction;

year of work completion according to the date of the facility acceptance certificate;

Supplier status

criticality level of buildings and structures;

technical complexity of facilities;

functional purpose of objects;

subspecies of licensed activities;

In accordance with paragraph 56 of the Rules for the formation and maintenance of registers in the field of public procurement, approved by order of the Minister of Finance of the Republic of Kazakhstan dated September 26, 2024 No. 646 https://adilet.zan.kz/rus/docs/V2400035143

14

Please clarify how the complaint is filed, when the deadline for its filing is calculated and whether the conclusion of the contract is suspended from the moment the complaint is filed.

1. Get acquainted with the protocol of the results of public procurement on the web portal.

2. In case of disagreement, file a complaint through the public procurement web portal.

3. The deadline for filing a complaint is no later than 3 working days from the date of publication of the results.

4. Send a complaint to the customer or the procurement organizer.

5. Wait for consideration of the complaint (during this period the conclusion of the contract is suspended).

6. In case of disagreement with the result - appeal the decision in the manner prescribed by law.

Law of the Republic of Kazakhstan "On Public Procurement";

Rules for public procurement approved by order of the Minister of Finance of the Republic of Kazakhstan dated 09.10.2024 No. 687 (paragraphs 588-589);

http://adilet.zan.kz/rus/docs/V2400035238

Administrative Procedural Code of the Republic of Kazakhstan (articles 77, 91). http://adilet.zan.kz/rus/docs/K2000000350

15

In this connection, payments of state institutions financed from the republican budget are not carried out?

As the revenue side of the budget is replenished, payments from government agencies will be carried out according to the approved plan.

According to clause 228 of the Procedures for treasury execution of the budget and their cash services, procedures for treasury accounting and monitoring, approved by order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328, in case of insufficient money in the cash control account of the republican budget, the state treasury body, as a matter of priority, makes payments in priority areas of budget expenditures. As the revenue side of the budget is replenished, payments from government agencies will be carried out according to the approved financing plan for payments. http://adilet.zan.kz/rus/docs/G25E0000328

16

When will the money be paid to suppliers

Money to suppliers for goods supplied, services rendered and work performed will be paid when there is money in the budget

According to article 228 of the Procedures for treasury execution of the budget and their cash services, procedures for treasury accounting and monitoring, approved by order of the Minister of Finance of the Republic of Kazakhstan dated June 27, 2025 No. 328, in case of insufficient money in the cash control account of the republican budget, the state treasury body, as a matter of priority, makes payments in priority areas of budget expenditures. As the revenue side of the budget is replenished, payments from government agencies will be carried out according to the approved financing plan for payments.http://adilet.zan.kz/rus/docs/G25E0000328  

17

Наше Товарищество с ограниченной ответственностью, индивидуальный предприниматель (ТОО, ИП) попало в реестр недобросовестных участников государственных закупок по решению суда. На основании чего можем выйти из данного реестра?

Для исключения из реестра недобросовестных участников государственных закупок Вам необходимо предоставить судебный акт об отмене решения о признании недобросовестным участником государственных закупок

Основанием исключения из Реестра недобросовестных участников государственных закупок является определение или постановление об отмене решения о признании недобросовестным участником государственных закупок http://adilet.zan.kz/rus/docs/V2400035143

18

How to get out of the register if the Limited Liability Partnership got into the register not timely entry of security for the execution of the contract.

Enter the web portal of public procurement in the office, select the appeal tab, indicate the number of the order of the authorized body, create an application with the attachment of supporting documents

No later than ten working days from the day when he became aware that he was included in the register of unscrupulous participants in public procurement, but no later than sixty calendar days from the date he was recognized as an unscrupulous participant in public procurement, apply through the public procurement web portal to the customer's conciliation commission. The meeting of the conciliation commission is held within ten working days. If the conciliation commission makes a decision, the customer sends an electronic copy of the Protocol and electronic copies of documents submitted for consideration by the conciliation commission to the authorized body within three working days through the public procurement web portal http://adilet.zan.kz/rus/docs/Z2400000106        Rules of work of the conciliation commission approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 501 dated 31.07.2024.

19

Explain the rules of the conciliation commission?

The conciliation commission is created by the customer in the manner determined by the Law, considers appeals of potential suppliers included in the register of unscrupulous participants in public procurement. The supplier, no later than ten working days from the date when it became aware of its inclusion in the register of unscrupulous participants in public procurement, but no later than sixty calendar days from the date it is recognized as an unscrupulous participant in public procurement, applies through the web portal of public procurement to the conciliation commission. The meeting of the conciliation commission is held within ten working days. If the conciliation commission makes a decision, the customer sends an electronic copy of the Protocol and electronic copies of documents submitted for consideration by the conciliation commission to the authorized body within three working days through the public procurement web portal

the potential supplier, no later than ten working days from the date when it became aware of its inclusion in the register of unscrupulous participants in public procurement, but no later than sixty calendar days from the date it is recognized as an unscrupulous participant in public procurement, applies through the web portal of public procurement to the conciliation commission. If the conciliation commission makes a decision, the customer sends an electronic copy of the protocol and electronic copies of documents submitted for consideration by the conciliation commission to the authorized body in the field of forming and maintaining a register of unscrupulous participants in public procurement within three working days through the web portal of public procurement. http://adilet.zan.kz/rus/docs/Z2400000106  

Rules of work of the conciliation commission approved by Order of the Minister of Finance of the Republics of Kazakhstan No. 501 dated 31.07.2024

 

 

Дата публикации
25 августа 2026
Дата обновления
31 августа 2026
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