Paying taxes to the level 4 budget
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 budget of LSG at the level of a city of district significance, village, settlement, rural district is implemented 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 LSG budget, consisting of tax revenues:
* individual income tax on income that is not taxed at the source of payment;
• tax on property of physical persons;
* transport tax from individuals and legal entities;
* land tax from individuals and legal entities on the land of localities;
* payment for placement of outdoor (visual) advertising in the lane of roads passing through the territory of cities of regional significance, villages, towns, rural districts)
and non-tax revenues (income from property hiring (leasing) of state property;
* voluntary fees for individuals and legal entities;
* fines levied by akims for administrative offences provided for in The code of administrative offences»;
* income from the sale of municipal property; transfers from the district budget).
UGD in Zhambyl district