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 – territorial units with a population of 2,000 or more people has been carried out since 2018, and in all other units - since 2020.
Starting from January 1, 2018, the following types of taxes are credited directly to the budgets of a city of district significance, a village, a settlement, or a rural district with a population of 2,000 or more people, as well as payment for outdoor (visual) advertising:
- individual income tax on income that is not taxed at the source of payment, for persons registered in the territory of a city of district significance, village, settlement, rural district;
- tax on the property of 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 – territorial units with a population of 2,000 or less people 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 of the BIN of the office of akims of cities of district significance, villages, settlements, rural districts when calculating these types of taxes.
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 local government budget starting from 2020.