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 budgets of local government (budgets of the 4th level), the new laws will affect taxpayers for taxes that are subject to budget receipts in rural districts with a population of more than 2000 people.
The budget of LSG at the level of a city of district significance, village, settlement, rural district is being implemented as the 4th level of the state budget in 2018 in administrative territorial units with a population of more than 2000 people, and from 2020 – everywhere.
The formation of an independent budget allows to expand the ability of mayors to address topical issues of local significance and the participation of citizens in the decision-making process aimed at the development of their village or settlement.
Transfers to local self-government bodies are the following receipts to regional and district (cities of regional significance) budgets transferred to local self-government bodies for the implementation of local self-government functions:
1) individual income tax on income not taxable at the source of payment, individuals registered in the territory of a city of district significance, village, settlement, rural district;
2) property tax of individuals whose property is located on the territory of a city of district significance, village, settlement, rural district;
3) land tax on the lands of localities from individuals and legal entities whose land plot is located in a city of district significance, village, settlement;
4) tax on vehicles from individuals and legal entities registered in a city of district significance, village, or settlement.
Thus, independent budgets of the 4th level will make it possible to plan and use budget funds more effectively, taking into account the needs of the population for the improvement and greening of settlements, construction, reconstruction, repair and maintenance of roads, organization of water supply to settlements, pre-school education and training, and so on, which will ultimately contribute to improving the living conditions of people and the appearance of settlements.
Department of state revenue for the city of Kostanay