Article 1. Budgetary legislation of the Republic of Kazakhstan Budget Code of the Republic of Kazakhstan
1. The budget legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of this Code and other normative legal acts, the adoption of which is provided for by this Code.
The budget legislation of the Republic of Kazakhstan is valid throughout the territory of the Republic of Kazakhstan and applies to all individuals and legal entities.
2. The provisions of this Code, except for the cases provided for by this Code, do not apply to the National Bank of the Republic of Kazakhstan, its departments and organizations included in its structure, as well as the authorized body for regulation, control and supervision of the financial market and financial organizations, legal entities of which the National Bank is a shareholder (participant, trustee). Of the Republic of Kazakhstan, with the exception of a non-profit organization that provides conditions for the activities of government agencies, their organizations and participants of the Astana International Financial Center.
3. The provisions of this Code are applied taking into account the specifics established by the laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan regulating issues of state secrets, elections of the President of the Republic of Kazakhstan, deputies of the Kurultai of the Republic of Kazakhstan, deputies of maslikhats, akims of cities of regional significance, villages, towns, rural districts, as well as members of local governments in the Republic of Kazakhstan, implementation of operational-investigative, intelligence, counterintelligence activities, ensuring foreign policy activities, defense capability and national security of the country, financing of the judicial system of the Republic of Kazakhstan, financing of the authorized body for asset recovery.
4. International treaties ratified by the Republic of Kazakhstan have priority over this Code. The procedure and conditions of operation in the territory of the Republic of Kazakhstan of international treaties to which the Republic of Kazakhstan is a party are determined by the legislation of the Republic of Kazakhstan.
5. Acts of the Government of the Republic of Kazakhstan and local executive bodies on the allocation of money from the republican and local budgets for the next financial year, respectively, become invalid after the end of the relevant financial year, with the exception of the provisions of these acts on the allocation of money on a refundable basis.
The annexes to the law on the Republican budget (decision of the Maslikhat on the local budget) for the second and third years of the planning period expire with the entry into force of the law on the Republican budget (decision of the Maslikhat on the local budget) for the next planning period.
6. The law on the republican budget, the decision of the Maslikhat on the local budget, acts of the Government of the Republic of Kazakhstan and local executive bodies on their implementation, as well as regulatory legal acts on amendments and additions to them shall enter into force on January 1 of the relevant fiscal year.
Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.
President
Republic of Kazakhstan
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