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I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 15, 2026 No. 480

About modification and amendments in orders of the Minister of Finance of the Republic of Kazakhstan of April 4, 2025 No. 151 "Some questions of Single budget classification of the Republic of Kazakhstan" and of April 4, 2025 No. 152 "About approval of the Table of distribution of receipts of the budget between levels of budgets, control accounts of cash of National fund of the Republic of Kazakhstan, the off-budget funds created due to non-tax payments and budgets of state members of the Eurasian Economic Union"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 4, 2025 No. 151 "Some questions of Single budget classification of the Republic of Kazakhstan" the following amendments:

in Single budget classification of the Republic of Kazakhstan approved by the specified order:

in classification of receipts of the budget:

in category 1 "Tax revenues":

in class 04 "Taxes on property":

in subclass 3rd "Land tax":

add with specifics 10 following contents:

"10 Land tax and payment for use of the parcels of land from legal entities, and also physical persons, except for the parcels of land for maintaining personal subsidiary farm, gardening, truck farming, individual housing and country construction – concerning the parcels of land within the territory of the city of Ala Tau";

in class 07 "Other taxes":

in subclass 1 "Other taxes":

add with specifics 11 following contents:

"11 Other tax revenues enlisted in the budget of city administration of Ala Tau";

in category 2 "Non-tax receipts":

in class 04 "The penalties, penalty fee, sanctions, penalties imposed by the public institutions financed from the government budget, and also containing and financed from the budget (expense budget) of National Bank of the Republic of Kazakhstan":

in subclass 1 "The penalties, penalty fee, sanctions, penalties imposed by the public institutions financed from the government budget, and also containing and financed from the budget (expense budget) of National Bank of the Republic of Kazakhstan, except for receipts from the organizations of oil sector in off-budget funds":

add with specifics 85 following contents:

"85 Penalties, penalty fee, sanctions, penalties, measures of ensuring execution of the administrative acts imposed by city administration of Ala Tau and bodies of city administration of Ala Tau";

in class 06 "Other non-tax receipts":

in subclass 1 "Other non-tax receipts":

add with specifics 21 and 22 following of content:

"21 Other non-tax receipts enlisted in the budget of city administration of Ala Tau

22 The private means, fees and other sources which are not prohibited by the legislation of the Republic of Kazakhstan";

in category 5 "Receipts of transfers":

in class 02 "Transfers from higher bodies of public administration":

in subclass 1 "Transfers from the republican budget":

add with specifics 18 following contents:

"18 Receipts from the republican budget in city budget of Ala Tau";

in subclass 2 "Transfers from the regional budget":

add with specifics 18 following contents:

"18 Receipts from the local budget in city budget of Ala Tau".

2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 4, 2025 No. 152 "About approval of the Table of distribution of receipts of the budget between levels of budgets, control accounts of cash of National fund of the Republic of Kazakhstan, the off-budget funds created due to non-tax payments and budgets of state members of the Eurasian Economic Union" the following change:

in the Table of distribution of receipts of the budget between levels of budgets, control accounts of cash of National fund of the Republic of Kazakhstan, the off-budget funds created due to non-tax payments and budgets of the state members of the Eurasian Economic Union approved by the specified order:

to be reworded as follows appendix to the specified Table according to appendix to this order.

3. To provide to department of methodology of budget process of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first official publication.

4. This order becomes effective since July 15, 2026 and is subject to official publication.

Acting minister of finance of the Republic of Kazakhstan

E.Birzhanov 

Appendix

to the Order of the acting minister of finance of the Republic of Kazakhstan of July 15, 2026 No. 480

Appendix

to the order of the Minister of Finance of the Republic of Kazakhstan of April 4, 2025 No. 152

The table of distribution of receipts of the budget between levels of budgets, control accounts of cash of National fund of the Republic of Kazakhstan, the off-budget funds created due to non-tax payments and budgets of state members of the Eurasian Economic Union

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

Control account of cash of the budget of city administration of Ala Tau

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

14

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

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

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

The land tax and payment for use of the parcels of land from legal entities, and also physical persons, except for the parcels of land for maintaining personal subsidiary farm, gardening, truck farming, individual housing and country construction – concerning the parcels of land within the territory of the city of Ala Tau

1

04

3

10

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

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

100

The value added tax for the nonresident

1

05

1

04

100

100

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