The Department of State Revenue for Kostanay region reports the following regarding the transfer of corporate income tax revenues (hereinafter referred to as CIT) from small and medium – sized businesses (hereinafter referred to as SMEs) to local budgets.
From 2020, the local budgets will receive income from the CPN from SMEs.
An additional budget classification code (101 111) will be opened for crediting CPN to the local budget.
The republican budget will be credited with CIT receipts from large business entities, the list of which was developed in accordance with paragraph 1.3 of the minutes of the meeting of the Working Group on the development of the draft Law of the Republic of Kazakhstan" On the volume of general transfers between the republican and regional budgets, budgets of cities of republican significance, the capital for 2020-2022 " No. 18-3/78-I of 09.04.2019..
These are enterprises with an average annual number of employees of more than 250 people or an average annual income of more than 3 million times the monthly calculation index (according to 2018 data). The list of large business entities will be fixed for 2020-2022.
Department of State Revenue for Uzunkolsky district