of August 3, 2026 No. 520
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 changes and amendments:
in Single budget classification of the Republic of Kazakhstan approved by the specified order:
in classification of receipts of the budget:
in category 2 "Non-tax receipts":
in class 06 "Other non-tax receipts":
in subclass 1 "Other non-tax receipts":
the name of specifics 09 "Other non-tax receipts in the local budget, except for receipts in Special state fund" to state in the following edition:
"09 Other non-tax receipts in the local budget, except for receipts in Special state fund and in Fund of infrastructure development";
add with subclass 3 following of content:
"3 Other non-tax receipts in Fund of infrastructure development";
add with specifics 01 and 02 following of content:
"01 Transfers from National fund of the Republic of Kazakhstan
02 Other receipts which are not prohibited by the legislation of the Republic of Kazakhstan";
in functional classification of expenses of the budget:
in the functional Other group 13:
in functional subgroup 9 "Other":
on the administrator of budget programs 217 "The Ministry of Finance of the Republic of Kazakhstan":
add with the budget program 210 of the following content:
"210 Expenditure of fund of infrastructure development";
in Economic classification of expenses of the budget:
in category 2 "Capital costs":
in class 4 "Acquisition of fixed capital":
the name of subclass 460 "Expenditure of means of Special state fund" to state in the following edition:
"460 Expenditure of means of off-budget funds";
add with specifics 462 following of content:
"462 Expenditure of fund of infrastructure development";
in Structure of specifics of economic classification of expenses of the budget of the Republic of Kazakhstan approved by the specified order:
line
"
|
460 |
Expenditure of means of Special state fund |
"
state in the following edition:
"
|
460 |
Expenditure of means of off-budget funds |
";
add with line of the following content:
"
|
462 |
Expenditure of fund of infrastructure development |
Expenditure of fund of infrastructure development |
".
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:
To be reworded as follows 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 approved by the specified order 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 August 3, 2026 and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
to the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2026 No. 520
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 |
Control account of cash of Fund of infrastructure development | |||||||
|
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 |
15 |
|
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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Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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