Starting from January 1, 2020, an independent local government budget will be introduced in cities of district significance, villages with a population of 2000 or less, settlements and rural districts.
For cities of district significance, villages, settlements and rural districts with a population of 2000 or less, taxes calculated at the fourth level of the budget of local self-government institutions are subject to transfer from January 1, 2020 to the following budget classification codes (BIC):
for individual entrepreneurs operating under the generally established regime on the basis of a patent, simplified declaration:
* 101202-individual income tax on income not taxed at the source of payment (at the place of activity)
* 104302-land tax (based on the location of the object)
• 105430-payment for placing outdoor visual advertising (at the place of ad placement)
for legal entities:
* 104302-land tax (based on the location of the object)
* 104401-transport tax from legal entities (at the place of registration of the object)
• 105430-payment for placing outdoor visual advertising (at the place of ad placement)
for lawyers, private bailiffs, private notaries, as well as individuals who have received property income:
* 101202-individual income tax on income not taxed at the source of payment (at the place of activity)
• 105430-payment for placing outdoor visual advertising (at the place of ad placement)
for individuals who pay local taxes:
* 104102-property tax of individuals (at the location of the object)
* 104302-land tax (based on the location of the object)
* 104402-transport tax levied on individuals (at the place of residence of an individual)
Important! When transferring taxes in payment documents (receipts, payment orders), as well as when filling out tax reporting forms, taxpayers must specify the bin of the rural district.
Head of the state enterprise for enbekshikazakh district.specialist: Shaiki T. M.
Tel. For reference: 8727- 75- 7- 56 -02