On Amending Resolution of the Government of the Republic of Kazakhstan №1103 dated September 28, 2011, "On Approval of the Rules for the Acquisition of Property Rights by the State under a Gift Agreement" — Resolution of the Government of the Republic of Kazakhstan No. 46 dated January 28, 2026

    Committee of State Property and Privatization of the Ministry of finance of the Republic of Kazakhstan

    The Government of the Republic of Kazakhstan RESOLVES:

    1. The following amendments shall be made to Resolution of the Government of the Republic of Kazakhstan No. 1103 dated September 28, 2011, "On Approval of the Rules for the Acquisition by the State of Rights to Property under a Gift Agreement.":

    An amendment is made to the Kazakh text in the heading; the Russian text remains unchanged;

    An amendment is made to the text of Item 1 in the Kazakh language; the text in the Russian language remains unchanged;

    in the Rules for the Acquisition by the State of Rights to Property under a Gift Agreement, approved by the said resolution:

    amend Item 15 to read as follows:

    "15. Assets in the form of money are credited to budget revenue or the Special State Fund in accordance with the budgetary legislation of the Republic of Kazakhstan. Foreign currency is credited to the revenue of the relevant budget or the Special State Fund in accordance with the budgetary legislation of the Republic of Kazakhstan at the official exchange rate of the National Bank of the Republic of Kazakhstan determined as of the date of the decision provided for in Paragraph 7 of these Rules, or as of the date of transfer established by a gift agreement containing the owner's promise to transfer property rights to state ownership free of charge in the future.

    The owner shall remit the specified funds—which constitute non-tax budget revenues—to the appropriate budget under the relevant codes of the Unified Budget Classification (approved by Order No. 151 of the Minister of Finance of the Republic of Kazakhstan dated April 4, 2025, "On Certain Issues Regarding the Unified Budget Classification of the Republic of Kazakhstan") within twenty calendar days following the adoption of the decision provided for in Paragraph 7 of these Rules. The transfer of funds under a gift agreement containing a promise by the owner to transfer property rights to state ownership gratuitously in the future shall be effected within the timeframe established by the gift agreement;

    The rules governing the acquisition of property rights by the State under a gift agreement, approved by the aforementioned resolution, are hereby set forth in a new version as set out in the annex to this resolution.

    1. This Resolution enters into force ten calendar days after the date of its first official publication, with the exception of paragraph eight of Item 1, which enters into force on March 1, 2026.

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