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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

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 14, 2014 No. 495

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) the following change:

To be reworded as follows 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 this order according to appendix to this order.

2. To department of budgetary planning and forecasting of the Ministry of Finance of the Republic of Kazakhstan (Savelyeva T. M.) 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 after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction on official publication in mass media and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective since January 1, 2015.

Minister

B. Sultanov

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 14, 2014 No. 495

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 %

Category

Class

 

Subclass

Specifics

Republican budget

Local budgets

Control account of cash of National fund of the Republic of Kazakhstan

Regional budget

City of republican value, capital

Area, city of regional value

1

2

3

4

5

6

7

8

9

10

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

 

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

 

 

 

 

 

 

 

Property taxes

1

04

1

 

 

 

 

 

 

Property tax of legal entities and individual entrepreneurs

1

04

1

01

 

 

100

100

 

Property tax of physical persons

1

04

1

02

 

 

100

100

 

Land tax

1

04

3

 

 

 

 

 

 

The land tax from physical persons on lands of settlements

1

04

3

02

 

 

100

100

 

The land tax, except for the land tax from physical persons 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

 

Tax on vehicles on physical persons

1

04

4

02

 

 

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

 

 

 

 

 

 

 

Value added tax

1

05

1

 

 

 

 

 

 

The value added tax to manufactured goods, the performed works and the rendered services in the territory of the Republic of Kazakhstan

1

05

1

01

100

 

 

 

 

The value added tax to 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

 

 

 

 

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