of August 23, 2017 No. 515
About modification of the order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2014 No. 404 "About approval of the Table of distribution of receipts of the budget between levels of budgets and the control account of cash of National fund of the Republic of Kazakhstan"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2014 No. 404 "About approval of the Table of distribution of receipts of the budget between levels of budgets and the control account of cash of National fund of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts for No. 9760, it is published on October 15, 2014 in information system of law of Ad_let) the following change:
To state the table of distribution of receipts of the budget between levels of budgets and the control account of cash of National fund of the Republic of Kazakhstan approved by the specified order in edition according to appendix to this order.
2. To department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;
4) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.
3. This order becomes effective from the date of its state registration.
Minister of Finance of the Republic of Kazakhstan
B. Sultanov
to the Order of the Minister of Finance of the Republic of Kazakhstan of August 23, 2017 No. 515
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2014 No. 404
The table of distribution of receipts of the budget between levels of budgets and the control account of cash of National fund of the Republic of Kazakhstan
|
Name |
CODES |
IT IS ENLISTED IN THE BUDGET IN % |
Control account of cash of National fund of the Republic of Kazakhstan | ||||||||
|
Category |
Class |
Subclass |
Specifics |
Republican |
Local budgets | ||||||
|
Regional |
Cities of republican value, capital |
District, cities of regional value |
Cities of district value, village, settlement, rural district | ||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 | |
|
Tax revenues |
1 |
|
|
|
|
|
|
|
|
| |
|
Income tax |
1 |
01 |
|
|
|
|
|
|
|
| |
|
Corporate income tax |
1 |
01 |
1 |
|
|
|
|
|
|
| |
|
The corporate income tax from legal entities of the organizations of oil sector |
1 |
01 |
1 |
05 |
|
|
|
|
|
100 | |
|
The corporate income tax from legal entities, except for receipts from the organizations of oil sector |
1 |
01 |
1 |
10 |
100 |
|
|
|
|
| |
|
Individual income tax |
1 |
01 |
2 |
|
|
|
|
|
|
| |
|
The individual income tax from the income assessed at payment source |
1 |
01 |
2 |
01 |
|
to the standard rates of distribution established by regional maslikhat |
100 |
to the standard rates of distribution established by regional maslikhat |
|
| |
|
The individual income tax from the income which is not assessed at payment source |
1 |
01 |
2 |
02 |
|
to the standard rates of distribution established by regional maslikhat |
100 |
to the standard rates of distribution established by regional maslikhat |
100 |
| |
|
The individual income tax from the income of the foreign citizens who are not assessed at payment source |
1 |
01 |
2 |
05 |
|
to the standard rates of distribution established by regional maslikhat |
100 |
to the standard rates of distribution established by regional maslikhat |
|
| |
|
Social tax |
1 |
03 |
|
|
|
|
|
|
|
| |
|
Social tax |
1 |
03 |
1 |
|
|
|
|
|
|
| |
|
Social tax |
1 |
03 |
1 |
01 |
|
to the standard rates of distribution established by regional maslikhat |
100 |
to the standard rates of distribution established by regional maslikhat |
|
| |
|
Taxes on property |
1 |
04 |
|
|
|
|
|
|
|
| |
|
Taxes on property |
1 |
04 |
1 |
|
|
|
|
|
|
| |
|
Property tax of legal entities and individual entrepreneurs |
1 |
04 |
1 |
01 |
|
|
100 |
100 |
|
| |
|
Tax on property of physical persons |
1 |
04 |
1 |
02 |
|
|
100 |
100 |
100 |
| |
|
Land tax |
1 |
04 |
3 |
|
|
|
|
|
|
| |
|
The land tax on lands of settlements |
1 |
04 |
3 |
02 |
|
|
100 |
100 |
100 |
| |
|
The land tax, except for the land tax on lands of settlements |
1 |
04 |
3 |
09 |
|
|
100 |
100 |
|
| |
|
Tax on vehicles |
1 |
04 |
4 |
|
|
|
|
|
|
| |
|
Tax on vehicles on legal entities |
1 |
04 |
4 |
01 |
|
|
100 |
100 |
100 |
| |
|
Tax on vehicles on physical persons |
1 |
04 |
4 |
02 |
|
|
100 |
100 |
100 |
| |
|
Single land tax |
1 |
04 |
5 |
|
|
|
|
|
|
| |
|
Single land tax |
1 |
04 |
5 |
01 |
|
|
100 |
100 |
|
| |
|
Internal taxes on goods, works and services |
1 |
05 |
|
|
|
|
|
|
|
| |
|
Tax on value added |
1 |
05 |
1 |
|
|
|
|
|
|
| |
|
Tax on value added on manufactured goods, the performed works and the rendered services in the territory of the Republic of Kazakhstan |
1 |
05 |
1 |
01 |
100 |
|
|
|
|
| |
|
Tax on value added on the goods imported on the territory of the Republic of Kazakhstan except the value added tax on the goods imported from the territory of the Russian Federation and the Republic of Belarus |
1 |
05 |
1 |
02 |
100 |
|
|
|
|
| |
|
The value added tax for the nonresident |
1 |
05 |
1 |
04 |
100 |
|
|
|
|
| |
|
The value added tax to the goods occurring and imported from the territory of the Russian Federation and the Republic of Belarus before creation of single customs area of custom union |
1 |
05 |
1 |
13 |
100 |
|
|
|
|
| |
|
Transfer (return) by the taxpayer of the amount of exceeding of the value added tax which is earlier returned from the budget and not confirmed to return when conducting tax audit, transfer of the amount of penalty fee |
1 |
05 |
1 |
14 |
100 |
|
|
|
|
| |
|
The value added tax to the goods imported from the territory of state members of EEU |
1 |
05 |
1 |
15 |
100 |
|
|
|
|
| |
|
Excises |
1 |
05 |
2 |
|
|
|
|
|
|
| |
|
The crude oil, gas condensate made in the territory of the Republic of Kazakhstan |
1 |
05 |
2 |
29 |
100 |
|
|
|
|
| |
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The document ceased to be valid since May 13, 2025 according to Item 1 of the Order of the Minister of Finance of the Republic of Kazakhstan of April 18, 2025 No. 180