Procedure for paying taxes related to the 4th level of the budget

Dear taxpayers!

The law of the Republic of Kazakhstan dated July 11, 2017" on amendments and additions to certain legislative acts on the development of local self – government " (hereinafter-the Law) provides for the introduction of an independent budget of local self-government (hereinafter-budgets of the 4th level) by transferring revenues from the local budget (district budget) for 6 types of taxes, individual income tax on income not taxed at the source of payment; property tax of individuals; land tax on the land of settlements of individuals and legal entities; tax on vehicles from individuals and legal entities; payment for outdoor advertising.

In accordance with the Budget code of the Republic of Kazakhstan, from January 1, 2018, all payments for taxes payable to the budget of the 4th level must be paid to the BIN of the office of akims of cities of district significance, villages, settlements, rural districts. At the same time, at the first stage of implementation of independent local government budgets (level 4 budgets), the innovations will affect taxpayers for taxes that are subject to revenue to the budget of rural districts with a population of more than 2000 people. In Enbekshikazakh district, 26 rural districts were included in the independent budget of local self-government. Since 2020, an independent local government budget has been introduced.

For crediting payments, the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan assigned codes for local government: