The law of the Republic of Kazakhstan dated 11.07.17 No. 90-VI "on amendments and additions to certain legislative acts of the Republic of Kazakhstan on the development of local self-government" provides for the gradual introduction of an independent budget of local self-government.
Independent work on budget planning and execution in administrative divisions with a population of 2,000 or more people has been underway since 2018, and in all other divisions – since 2020.
From January 1, 2018, the following types of taxes, as well as fees for outdoor (visual) advertising, are credited directly to the budgets of a city of district significance, village, settlement, or rural district with a population of 2,000 or more people:
- individual income tax on income not taxable at the source of payment, for persons registered in the territory of a city of district significance, village, settlement, rural district;
- property tax for individuals whose property is located on the territory of a city of district significance, village, settlement, rural district;
- land tax on the land of localities, the land plot of which is located in a city of district significance, settlement, village;
- tax on vehicles from legal entities and individuals registered in the city of district significance, village, village;
These types of taxes and fees are also subject to transfer to the rural budgets of administrative divisions with a population of 2,000 or less from 2020.
In this regard, we bring to the attention of taxpayers with objects for which payments should be received in the budget of local governments from 2020 on the need to indicate in the tax reports the BIN of the office of the akims of cities of district significance, villages, settlements, rural districts when calculating these types of taxes.
Starting from 2020, taxes and fees paid by taxpayers with objects located in a city of district significance, a village, or a village with a population of 2,000 or less people are paid to the budget of local governments.