The Department of State Revenue for the Enbekshikazakh district informs taxpayers that according to the Law of the Republic of Kazakhstan dated July 11, 2017 "On Amendments and Additions to some legislative acts on the development of local self-government" provides for the introduction of an independent budget of local governments (budgets of the 4th level) due to the transfer from the local budget (district budgets) the receipt of 8 types of taxes on the BIN of the office of Akims of cities of district significance, villages, settlements of rural districts.
According to paragraph 1 of Article 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 are:
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 on the lands of settlements from individuals and legal entities on land plots 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 roads 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, settlement.
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;
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 by 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.
In connection with the above, we kindly ask taxpayers to pay taxes correctly, where it is necessary to specify the following details:
Beneficiary - GU Akim's Office (at the place of registration)
BIN – Akimat
KIC – KZ 240 701 05 KSN 0000000
BIC – KKMFKZ2A
Recipient Bank – State Institution "Treasury Committee"
Phone for inquiries: 8 (727-75) 2-06-85
Department of Accounting, Analysis and Information Technologies of the UGD in the Enbekshikazakh district