Payment of taxes to the budget of the 4th level

The Law of the Republic of Kazakhstan of July 11, 2017 "On Amendments and additions to certain legislative acts on the development of local self-government" provides for the budget of the LSG at the level of a city of district significance, village, settlement, rural district, which is introduced as the fourth level of the state budget from 2018 in administrative territorial units with a population of more than 2 thousand people, and from 2020 everywhere. The law also defines the revenue sources of the budget of the LSG, consisting of tax revenues:

individual income tax on income not taxed at the sources of payment;
the tax on property of physical persons;
the tax on transportation of natural and legal persons;
land tax from individuals and legal entities on the land of localities;
payment for placement of outdoor (visual) advertising in the right-of-way lane of highways passing through the territories of cities of district significance, villages, settlements, rural districts)

and non-tax revenues (income from property rental (lease) of state property;

voluntary fees of individuals and legal entities;
fines levied by akims for administrative offenses provided for by the Code of Administrative Offenses;
income from the sale of municipal property; transfers from the district budget).

 

Glav.spec. Department of Internal Affairs for Enbekshikazakh district: A. B. Samuratova

Phone For reference: 8727 75 7 55 83