Name

Codes

It is enlisted in the budget of %

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

Control account of cash of Fund of compensation by the victim

Control account of cash of Special state fund

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

12

13

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 - subjects of big business, except for receipts from the organizations of oil sector

1

01

1

10

100

The corporate income tax from legal entities, except for receipts from subjects of big business and the organizations of oil sector

1

01

1

11

100

100

Individual income tax

1

01

2

The individual income tax from the income assessed at payment source

1

01

2

01

100

100

The individual income tax from the income which is not assessed at payment source

1

01

2

02

100

100

100

The individual income tax from the income of the foreign citizens who are not assessed at payment source

1

01

2

05

100

100

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

Land tax

1

04

3

02

100

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 (receipts in city budget of regional value)

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

Transfer (return) by the taxpayer of the amount of excess 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 the Eurasian Economic Union

1

05

1

15

100

The value added tax with foreign the Internet of the companies when implementing electronic trading by goods, rendering services electronically to physical persons

1

05

1

16

100

Excises

1

05

2

Excises on crude oil, gas condensate from the organizations of oil sector

1

05

2

25

100

All types of alcohol and (or) wine material, the alcoholic products made in the territory of the Republic of Kazakhstan

1

05

2

74

100

100

The tobacco products, cars (except the hand-operated cars or the adapter of manual control which are specially intended for persons with disability) made in the territory of the Republic of Kazakhstan

1

05

2

75

100

100

The tobacco products imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union

1

05

2

76

100

All types of alcohol and (or) wine material, the alcoholic products imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union

1

05

2

77

100

Other types of the excisable products imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union

1

05

2

78

100

Gasoline (except for aviation) and diesel fuel, the state members of the Eurasian Economic Union imported on the territory of the Republic of Kazakhstan from the territory

1

05

2

79

100