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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 19, 2015 No. 195

About approval of Rules of provision of transfers to local government bodies

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 24.11.2015 No. 587)

According to Item 6 of Article 35 of the Budget code of the Republic of Kazakhstan of December 4, 2008, PRIKAZYVAYU:

1. Approve the enclosed Rules of provision of transfers to local government bodies.

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 after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and information system of law of Ad_let;

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

3. This order becomes effective since April 1, 2015 and is subject to official publication.

Minister

B. Sultanov

It is approved

Minister of national economy of the Republic of Kazakhstan

April 1, 2015

 

_________________________ E.Dosayev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2015 No. 195

Rules of provision of transfers to local government bodies

1. General provisions

1. These rules of provision of transfers to local government bodies (further - Rules) are developed according to Item 6 of Article 35 of the Budget code of the Republic of Kazakhstan of December 4, 2008 and determine procedure for provision of transfers to local government bodies.

2. Transfers to local government bodies are the following receipts transferred to local government bodies for realization of functions of local self-government in regional budgets and budgets of areas (the cities of regional value):

1) the individual income tax according to the income which is not assessed at source of payment, the physical persons registered in the territory of the city of district value, the village, the settlement, the rural district;

2) the property tax of physical persons which property is in the territory of the city of district value, the village, the settlement, the rural district;

3) the land tax on lands of settlements from physical persons and legal entities which parcel of land is in the city of district value, the settlement, the village;

4) tax on vehicles on the physical persons and legal entities registered in the city of district value, the settlement, the village.

2. Procedure for provision of transfers

3. Local authorized body on budget implementation together with akims of the city of district value, the village, settlement, rural district annually on 1 number every year by types of the receipts specified in Item 2 of these rules by the city of district value, the village, the settlement, the rural district lists of taxpayers affirm:

1) on the individual income tax according to the income which is not assessed at payment source - proceeding from the list of the physical persons registered in the territory of the city of district value, the village, the settlement, the rural district in coordination with authorized bodies responsible for collection of tax and other revenues in the budget regarding provision of data on actual receipts by the city of district value, the village, the settlement, the rural district, using individual identification number (further - IIN) taxpayers on monthly basis;

2) on the property tax of physical persons - proceeding from the list of physical persons which property is in the territory of the city of district value, the village, the settlement, the rural district according to akims of the city of district value, the village, settlement, rural district;

3) on the land tax on lands of settlements from physical persons and legal entities - proceeding from the list of physical persons and legal entities which parcel of land is in the city of district value, the village, the settlement according to akims of the city of district value, the village, settlement, rural district;

4) on tax on vehicles on physical persons and legal entities - proceeding from the list of physical persons and legal entities which residence and legal address, respectively, is in the city of district value, the village, the settlement according to akims of the city of district value, the village, settlement, rural district.

4. For planning of expenses to the draft decision about the regional budget, about the budget of the area (the city of regional value) are applied distribution of transfers to local government bodies between villages, settlements, rural districts, the cities of district value respectively according to the budget legislation.

5. Receipts in the expired financial year of the taxes specified in Item 2 of these rules over the amounts of the transfers to local government bodies provided by the consolidating plan of financing on payments for the corresponding financial year are considered when refining the local budget the current financial year.

6. Transfer of transfers to local government bodies is performed by local authorized bodies on budget implementation on monthly basis taking into account actual receipt and return (offsetting) of excessively (mistakenly) paid amounts of the taxes specified in Item 2 of these rules.

7. The transfers listed by local authorized bodies to local government bodies are enlisted into the control account of cash (further - KSN) opened according to the procedure, determined by the Rules of budget implementation and its cash servicing approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540, registered in the register of state registration of regulatory legal acts at No. 9934 (further - Rules on budget implementation).

KSN is intended for accounting of transactions of receipts, stipulated by the legislation the Republic of Kazakhstan about local public administration and self-government, and carrying out the expenses directed by akims of the city of district value, the settlement, village, rural district to realization of functions of local self-government. On KSN of local self-government as of January 1 of the current financial year availability of unused balances of money is allowed.

Managers of money of control accounts of cash of local self-government are akims of the cities of district value, settlements, villages, rural districts.

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