Payment of taxes on objects located on the territory of rural districts

Since the beginning of 2018, the gradual introduction of the 4th level of the budget and the distribution of tax revenues to the akimats of cities and rural districts has been carried out.

 

Since January 1 of the current year, the following types of taxes are subject to transfer directly to rural budgets:

 

individual income tax on income that is not taxed at the source of payment (KBK 101202 - at the place of activity);

property tax on individuals whose property is located on the territory of a city of district significance, village, settlement, rural district (KBK 104102 - at the location of the object);

tax on vehicles from legal entities and individuals registered in a city of district significance, a settlement, a village (KBK 104401 - at the place of registration of the object; KBK 104402 - at the place of residence of an individual);

land tax on the lands of localities from legal entities and individuals whose land plot is located in a city of district significance, a settlement, a village (KBK 104302 - at the location of the object).

 

Payment of the above taxes must be carried out on the BIN of the akimat of the corresponding locality. If the object is located in another locality that is not allocated for the purpose of implementing the local government budget, taxes are paid to the corresponding BIN of the UGD as before.

 

Individual entrepreneurs and legal entities whose objects are located on the territory of rural districts that are switching to an independent budget, in the tax reporting forms since 2018, indicate the BIN of the akims of the city of district significance, village, settlement, rural district for the correct reflection of tax charges.

 

Glav.spec. UGD for the Enbekshikazakh district: Abilash M. E.

Phone for inquiries: 8727 75 7 55 83