The State Revenue Department for the Enbekshikazakh district informs taxpayers that according to paragraph 1 of art. 52-1 of the Budget Code of the Republic of Kazakhstan, tax revenues to the budgets of cities of district significance, villages, settlements, rural districts include 8 KBK: 101202 (IPN), KBK 104102 property tax of individuals, KBK 104302 - land tax, KBK 104402 vehicle tax from individuals, KBK 104401 transport tax from legal entities, KBK 105430 - payment for the placement of outdoor (visual) advertising, 104501 unified land tax, KBK 105315 - payment for the use of land.
Since 01.01.2018 , the following KBCS have been treated:
1) KBK 101202 - individual income tax on income that is subject to taxation independently by individuals who have in the territory of a city of district significance, village, settlement the declared when registering with the state revenue authority is located:
- location - for an individual entrepreneur, private notary, private bailiff, lawyer, professional mediator;
- place of residence - for other individuals;
2) KBK 104102 - tax on the property of individuals on the objects of taxation with this tax located on the territory of a city of district significance, village, settlement, rural district;
3) KBK 104302 - land tax for legal entities and individual entrepreneurs on land plots intended for commercial and individual activities located on the territory of a city of district significance, village, settlement;
4) KBK 104402 - tax on vehicles from individuals whose place of residence is located on the territory of a city of district significance, village, settlement;
5) KBK 104401 - tax on transport from legal entities whose location, indicated in their constituent documents, is located on the territory of a city of district significance, village, settlement;
6) KBK 105430 - payment for the placement of outdoor (visual) advertising on:
- objects of stationary advertising placement in the right-of-way of public highways of republican significance passing through the territories of cities of district significance, villages, settlements, rural districts;
- objects of stationary advertising placement in the right-of-way of public highways of regional significance passing through the territories of cities of district significance, villages, settlements, rural districts;
- objects of stationary advertising placement in the right-of-way of public roads of regional significance;
- open space outside the premises in a city of regional significance, village, village.
And also since 01.01.2022, the BIN of the Akims of cities of district significance, villages, settlements of rural districts have been transferred to the BIN:
KBK 104501 - unified land tax, at the location of land plots for farming;
KBK 105315 - payment for the use of a land plot, at the location of the leased land plots.
And also in order to optimize the number of budget classification codes and simplify the payment of property tax, for all land plots owned by individuals, for land plots owned by individuals, including land plots not occupied by housing provided to individuals for personal housekeeping, gardening and cottage construction, occupied for garages, tax payment must be made according to the budget classification code (hereinafter – KBK) 104102.
Since 01.01.2018, amendments have been made to the legislation, but to date, payments related to the local self-government (local self-government) are still incorrectly received from taxpayers, after which taxpayers incur penalties.
When paying these taxes, it is necessary to specify the details correctly.
So taxpayers (legal entities, sole proprietors) making payment by payment order, when paying for the data of the KBK instead of the UGD of the Enbekshikazakh district, the taxpayer must fill in the name of the akimat, as well as the BIN of the akimat, where the KIC remains unchanged – KZ 240 701 05 KSN 0000000, the bank's BIC – KKMFKZ2A, the recipient Bank – GU "Treasury Committee".
If the taxpayer leaves the beneficiary of the recipient unchanged, that is, the BIN 020740001757 of the UGD in the Enbekshikazakh district, but the BIN of the akim's office indicates the purpose of the payment, the payment automatically lands on the personal account of the akimat, which is an erroneous payment. After that, the taxpayer will need to apply to the akimat to refund the amounts, which leads to additional work for the taxpayer, and also leads to the formation of penalties.
You can also make a payment using the application Каspi.kz , where you need to select the payments mode, then select the link "Tax for individuals. persons by details", where you need to fill in:
Almaty region;
payment type – for example, transport tax from individuals KBK 104402;
choose UGD - RSU "UGD for Enbekshikazakhsky district";
choose a district – to the sign of the State Institution "The Apparatus of the akim of the city of Esik";
period – debts of previous years (current period);
next, the payer's full name, the payer's IIN, and the car's VIN code are filled in.
And it is also possible to pay through the e-Salyq Azamat application.
Phone for inquiries: 8 (727-75) 2-06-85
Department of Accounting, Analysis and Information Technologies of the UGD in the Enbekshikazakh district