№

BCC

Name

1

101201

Individual income tax on income subject to withholding

2

101202

Individual income tax on income not subject to withholding

3

101205

Individual income tax on the income of foreign nationals are not subject to withholding

№

BCC

Name

1

103101

Social tax

№

BCC

Name

1

2

№

BCC

Name

1

104302

Land tax on natural persons on lands of settlements

№

BCC

Name

1

2

№

BCC

Name

1

Unified land tax

№

BCC

Name

1

105101

Tax on a value added on the made goods, the performed works and the rendered services in the territory of the Republic of Kazakhstan

2

105102

Tax on a value added on the goods imported on the territory of the Republic of Kazakhstan except a value added tax to the goods imported from the territory of the Russian Federation and Republic of Belarus

3

4

105114

Transfer (return) by the taxpayer of the sum of excess of a value added tax which is earlier returned from the budget and not confirmed to return when carrying out tax audit, transfer of the sum of a penalty fee

5

105115

Value added tax to the goods imported from the territory of member states of EEU

№

BCC

Name

2

105274

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

Gasoline (except for aviation) and diesel fuel, made in the territory of the Republic of Kazakhstan

№

BCC

Name

Payment for providing long distance and (or) international telecommunication, and also cellular communication

2

3

4

5

6

7

8

10

11

12

13

14

Payment for negative impact on the environment

16

17

18

19

20

21

22

№

BCC

Name

Fee for the right to engage in certain types of activities (fee for issuing licenses to engage in certain types of activities)

105428

The registration fee enlisted in the republican budget

9

105429

The registration fee enlisted in the local budget

10

Fee for issuance of permits and consent for participants of the banking and insurance markets

Fee for issuance or renewal of permission to attract foreign labor to the Republic of Kazakhstan

Fee for the issuance of certificates issued by an authorized organization in the field of civil aviation for compliance with certification requirements established by the legislation of the Republic of Kazakhstan and aviation activities

№

BCC

Name

1

№

BCC

Name

1

2

3

4

5

6

7

8

9

10

11

The customs duties on imported goods and (or) the import customs duties, obligation for which payment I arose before coming into effect of the Agreement on establishment and application in the Customs union of an order of transfer and distribution of the import customs duties (other duties, taxes and fees having equivalent action)

№

BCC

Name

4

5

6

№

BCC

Name

1

№

BCC

Name

1

№

BCC

Name

201101

Receipts of part of net income of the republican state enterprises

2

201102

Receipts of part of net income of the municipal state enterprises

3

201201

Receipts of part of net income of National Bank of the Republic of Kazakhstan

201301

ividends on the state equity stakes which are in republican property

5

201302

Dividends on the state equity stakes which are in municipal property

201401

Income on the shares in legal entities which are in republican property

7

201402

Income on the shares in legal entities which are in municipal property

8

201501

Income from rent of the property which is in republican property

9

201502

Receipts of a rent for use of proving grounds

10

201503

Receipts of a rent for use of a complex Baikonur

11

201504

Доходы от аренды имущества, находящегося в коммунальной собственности области

12

201505

Income from rent of the dwellings from housing fund which are in municipal property of area

13

201506

Income from rent of the property which is in municipal property of the cities of republican value, the capital

14

201507

Income from rent of the housing which is in municipal property of the cities of republican value, the capital

15

201508

Income from rent of the housing which is in municipal property of the regional (cities of regional value), except income from rent of the state property which is in management of akim of cities of regional value, village, province, rural district

16

201509

Income from rent of the housing from the housing funds which is in municipal property of the regional (cities of regional value), except income from rent of the state property which is in management of akim of cities of regional value, village, province, rural district

Remunerations on deposits of the Government of RK in National Bank of the Republic of Kazakhstan

201602

3

201603

Remunerations for investment of funds state external loans on accounts in banks of the second level

4

201701

Remuneration on the budgetary credit, given out from the republican budget at the expense of internal sources of local executive bodies of areas, the cities of republican value, the capital

5

201702

Remuneration on the budgetary credit, given out from the republican budget at the expense of means of the government of external loans of local executive bodies of areas, the cities of republican value, the capital

6

201703

Remuneration on the budgetary credit, given out from the regional budget to local executive bodies of areas (the cities of regional value)

7

201704

Remuneration on the budgetary credits, given out from the republican budget at the expense of internal sources to borrowing banks

8

201705

Remuneration on the budgetary credits, given out from the republican budget at the expense of means of the government of external loans to borrowing banks

9

201706

Remunerations on the budgetary credits issued from the local budget to borrowing banks

10

201710

Remuneration on the budgetary credits, given out from the republican budget till 2005 at the expense of means of the government of external loans to legal entities

11

201711

Remuneration on the budgetary credits, given out from the local budget till 2005 to legal entities

12

201712

Remuneration on the budgetary credits issued from the republican budget to natural persons

13

201713

Remuneration on the budgetary credits, given out from the local budget to natural persons

14

201714

Remunerations on the budgetary credits issued to the foreign states

15

201715

Remunerations according to the requirements for the state guarantees paid by the Government of RK

16

201716

Remunerations on the budgetary credits, given out from the local budget at the expense of internal sources to financial agencies

№

BCC

Name

1

201901

Proceeds from compensation for losses of agricultural and forestry production when agricultural and forestry lands are withdrawn for use for purposes unrelated to agriculture and forestry

2

201903

Fee for the provision of information on subsurface resources

3

201904

Receipt of the income from state the lotteries which are carried out according to solutions of local representative bodies

4

201905

Proceeds from the sale of confiscated property, property transferred free of charge in accordance with the established procedure into republican ownership, including goods and vehicles registered under the customs regime of refusal in favor of the state

Proceeds from the sale of ownerless property, property transferred free of charge in accordance with the established procedure into communal ownership, stray animals, finds, as well as property transferred by right of inheritance to the state

Fee for easement on land plots owned by the republic

Receipt from realization of goods (works, services) public institutions, finance from the republican budget

Receipt from realization of the services provided by the public institutions financed from the local budget

Receipt of money from the carried-out government procurements, the organizations state establishment, finance from the local budget

№

BCC

Name

Performing sanction

204105

Administrative penalties, penalty fee, sanctions, collecting, tax public institution of finance from the local budget

3

204106

Administrative penalty, a penalty fee, sanctions, collectings imposed by Departments of internal affairs of regional, city and republican value, the capital, their territorial divisions, finance from Local budget

4

204109

Receipt of the sums from voluntary delivery or collecting illegally received property or the costs of illegally provided services by persons authorized on performance state functions or persons, equated to them

5

204110

The means received from environmental management in claims for indemnification behind an exception receipt from the organization of oil sectors

6

204112

Receipts of deduction from a salary condemned to corrective works

7

204113

The other penalties, penalty fee, sanctions, collectings imposed by public institution, financing from the republican budget behind an exception receipt from the organizations of oil sectors

8

204114

The other penalties, penalty fee, sanctions, collecting imposed by public institution, financing from the local budget

9

204115

Penalties, penalty fee, sanctions, the collectings on the budget to the credits (loans) which are given out from the republican budget to local executive bodies of areas, the cities of republican value, the capital

10

204116

Penalties, penalty fee, sanctions, the collectings on the budgetary credits (loans) which are given out from the regional budget to local executive bodies of areas (the cities of regional value)

11

204117

The penalties, penalty fee, the sanction, collecting under the budget to the credits (loans) which are given out from the republican budget to specialized bodies, the foreign states, physical to persons

12

204118

Penalties, penalty fee, sanctions, vzyskayemy on the budgetary credits (loans), given out from the local budget to specialized bodies, natural persons

13

204119

Administrative penalty, a penalty fee, the sanction, collecting, for the administrative offense of RK imposed by Ministry of Health, its territorial organizations financed from LB except for the oil sectors arriving from the organization

14

204122

The administrative penalty, the penalty fee, the sanction, collecting imposed by the Ministry of Defence of RK, its territorial authorities financed from LB except for the oil sectors arriving from the organization

15

204123

Administrative penalty, penalty fee, the sanction, collecting imposed by the Ministry education and RK sciences, its territorial authorities financed from LB, except for the oil sectors arriving from the organization

16

204125

The administrative penalty, the penalty fee, the sanction, collecting imposed by the Ministry of Agriculture of RK, its territorial authorities financed from LB except for the oil sectors arriving from the organization

17

204127

The administrative penalty, the penalty fee, the sanction, collecting imposed by the Ministry of Labour and Social Protection of the population of RK, its territorial authorities financed from LB except for the oil sectors arriving from the organization

18

204129

The administrative penalty, the penalty fee, the sanction, collecting imposed by the Ministry of Internal Affairs of RK, its territorial authorities financed from LB except for the oil sectors arriving from the organization

Administrative fines, penalties, sanctions, penalties imposed by the Ministry of Emergency Situations of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of revenues from organizations in the oil sector

20

204133

The administrative penalty, the penalty fee, the sanction, collecting imposed by the Ministry of Justice of RK, its territorial authorities financed from LB except for the oil sectors arriving from the organization

21

204142

Administrative penalty, penalty fee, the sanction, collecting imposed by the judicial performer, and other staff of courts, the authorized presiding judge or coming in court session, except for the oil sectors arriving from the organization and pravonarushity in the field of the taxation

22

204143

Administrative penalty, penalty fee, the sanction, collecting imposed by National Bank of Kazakhstan except for the oil sectors arriving from the organization

23

204145

The administrative penalties, penalty fee, sanctions, collectings imposed by Calculating committee on control of performance of the republican budget except for receipts from the organizations of oil sector

24

204147

The administrative penalties, penalty fee, sanctions, collectings imposed by Committee of national security of the Republic of Kazakhstan, its territorial authorities except for receipts from the organizations of oil sector

25

204151

The administrative penalties, penalty fee, sanctions, collectings imposed by Committee of financial control of the Ministry of Finance of the Republic of Kazakhstan, its territorial authorities except for receipts from the organizations of oil sector

26

204153

The administrative penalties, penalty fee, sanctions, collectings imposed by public institutions, financed from the budget of the cities of republican value, the capital

27

204154

The administrative penalties, penalty fee, sanctions, collectings imposed by public institution, financed from the budget of the area (the cities of regional value) except for penalties, the penalty fee, sanctions, collecting, imposed by administration of the cities of regional value, villages, settlements, rural districts

Administrative fines, penalties, sanctions, charges imposed by the Ministry of National Economy of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of receipts from organizations of the oil sector

204158

Administrative fines, penalties, sanctions, charges imposed by the Ministry of Investment and Development of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of receipts from organizations of the oil sector

Administrative fines, penalties, sanctions, charges imposed by the Ministry of Energy of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of receipts from organizations of the oil sector

Administrative fines, penalties, sanctions, charges imposed by the State Revenues Committee  of the Ministry of Finance of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of receipts from organizations of the oil sector

Administrative fines, penalties, sanctions, charges imposed by the State Security Service of the Republic of Kazakhstan, with the exception of receipts from organizations of the oil sector

Fines imposed for committing criminal offenses according to sentences of courts

Administrative fines, penalties, sanctions, charges imposed by the Ministry of Religious Affairs and Civil Society of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of receipts from organizations of the oil sector

Administrative fines, penalties, sanctions, charges imposedby the Ministry of Defense and Aerospace Industryof the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of receipts from organizations of the oil sector

Administrative fines, penalties, sanctions imposed by the akims of the city of district significance, village, settlments, rural district

Fines, penalties, sanctions, levies on budgetary credits (loans) issued from the district (city of regional significance) budget to the akim machineries of the city of district significance, village, settlement, rural district

Administrative fines, penalties, sanctions, penalties imposed by the Ministry of Trade and Integration of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of revenues from oil sector organizations

Administrative fines, penalties, sanctions, penalties imposed by the Ministry of Ecology and Natural Resources of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of revenues from organizations in the oil sector

Administrative fines, penalties, sanctions, penalties imposed by the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market, with the exception of proceeds from oil sector organizations

Administrative fines, penalties, sanctions, penalties imposed by the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of revenues from organizations in the oil sector

Administrative fines, penalties, sanctions, penalties imposed by the Agency for the Protection and Development of Competition of the Republic of Kazakhstan, its territorial bodies financed from the republican budget, with the exception of revenues from organizations in the oil sector

Administrative fines, penalties, sanctions, penalties imposed by the General Prosecutor's Office of the Republic of Kazakhstan, its territorial bodies, financed from the republican budget, with the exception of revenues from organizations in the oil sector

Monetary penalties imposed by the court as part of administrative proceedings

47

204201

The administrative penalties, penalty fee, sanctions, collectings imposed by government bodies, their territorial divisions on the organization of oil sectors

48

204202

The other penalties, penalty fee, sanctions, collectings imposed by public institutions, financed from the republican budget at the enterprise of oil sector

49

204203

The means received from users of nature in claims for indemnification to the organizations of oil sectors

Monetary penalty imposed by the court for non-fulfillment of procedural obligations and violation of order in the court session during the criminal proceedings

Monetary penalty from the convict in respect of which the guilty verdict of the court entered into force and to which punishment in the form of correctional labor is sentenced

Compulsory payments requested by the court

№

BCC

Name

 1

205101

The grants attracted by the central government bodies

2

205102

The grants attracted by local executive bodies

3

205201

The grants attracted by the central government bodies

4

205202

The grants attracted by local executive bodie

№

BCC

Name

1

206104

Receipts of receivables and deposits of state institutions financed from the republican budget

2

206105

Receipts of receivables and deposits of state institutions financed from the local budget

3

206106

Return of unused funds previously received from the republican budget

4

206107

Return of unused funds previously received from the local budget

5

206108

Other non-tax revenues to the republican budget, with the exception of revenues from oil sector organizations and the Victim Compensation Fund

6

206109

Other non-tax revenues to the local budget

Fee for legalization of property

8

206111

Other non-tax revenues from oil sector organizations

9

206112

Refund of the cost of a veterinary passport for an animal, tags (chips) for identifying animals

206113

Contributions from subsoil users for the socio-economic development of the region and the development of its infrastructure

Voluntary fees for individuals and legal entities

206116

Return of unused (underutilized) funds previously received from the republican budget at the expense of a targeted transfer from the National Fund of the Republic of Kazakhstan

206117

206118

206119

№

BCC

Name

 1

301102

Proceeds from the sale of property assigned to government agencies financed from the local budget

2

301103

Proceeds from the sale of apartments to citizens

3

301107

Revenues from the privatization of dwellings from the public housing stock

4

302101

Proceeds from repayment of debt for goods received from government reserves

302104

7

8

303101

303102

11

401101

Refund of targeted transfers used for purposes other than their intended purpose

2

401102

Return of unused (underused) targeted transfers

3

401104

Budget withdrawal from the regional budget of Atyrau region

4

401105

Budget withdrawal from the regional budget of the Mangistau region

5

401106

Budget withdrawal from the budget of the city of Almaty

6

401107

Budget withdrawal from the budget of the city of Astana

7

401108

Receipts of transfers from regional budgets, budgets of cities of republican significance, the capital to compensate for losses of the republican budget

Return of general transfers in cases stipulated by budget legislation

9

Return of the amounts of unused (underutilized) targeted development transfers allocated in the past fiscal year that are permitted to be used before the decision of the Government of the Republic of Kazakhstan

10

Returned, used not for purpose-oriented, purpose-oriented transfers, vyd.iz repub.budzh.z at the expense of a targeted transfer from the National Fund of the Republic of Kazakhstan

12

401201

Budget withdrawals

13

401202

Return of unused (underused) targeted transfers

14

401203

Return of targeted transfers used for purposes other than their intended purpose

15

401204

Receipts of transfers from district (cities of regional significance) budgets to compensate for losses of the regional budget

Return of general transfers in cases stipulated by budget legislation

Return of the amounts of unused (underutilized) targeted development transfers allocated in the past fiscal year that are permitted to be used before the decision of the Government of the Republic of Kazakhstan

Return of the amounts of unused (underutilized) targeted development transfers allocated in the past fiscal year that are permitted to be used before the decision of local executive bodies

19

Return, use not for the purpose-appointed, purposeful transfers., From the regional budget, through a special transfer from the National Fund of the Republic of Kazakhstan

401301

Return of unused (underutilized) purpose-oriented transfers

401303

Return of general transfers in cases provided for by budget legislation

25

401306

Return of the amounts of unused (underutilized) targeted development transfers allocated in the past fiscal year that are permitted to be used before the decision of local executive bodies

27

401308

29

30

402101

Targeted current transfers

31

402102

Targeted transfers for development

Subventions from the republican budget for general public services

33

402107

402108

402109

Subventions from the republican budget for social assistance and social security

Subventions from the republican budget for housing and communal services

402112

402113

402114

402115

402116

402117

402201

Targeted current transfers

46

402202

Targeted transfers for development

47

402203

Subventions from the regional budget

48

402204

Transfers to compensate for losses due to the adoption of legislation

49

402206

Subventions from the republican budget for public order, security, legal, judicial, and criminal enforcement activities

52

Subventions from the republican budget for healthcare

54

402211

Subventions from the republican budget for culture, sports, tourism and information space

57

58

402215

402216

402217

Targeted current transfers

63

402303

Subventions from the district (city of regional significance) budget

402304

66

402306

402307

402308

402309

71

Subventions from the republican budget for housing and communal services

73

Subventions from the republican budget for the fuel and energy complex and subsoil use

402314

Subventions from the republican budget for agriculture, water, forestry, fisheries, specially protected natural areas, environmental protection and wildlife, land relations

402315

402316

402317

79

403101

Transfers to regional budgets, budgets of a city of republican significance, the capital in cases of emergencies of a social, natural and man-made nature that threaten the political, economic and social stability of an administrative-territorial unit, the life and health of people, events of national or international significance

80

403102

Transfers to district (cities of regional significance) budgets in cases of emergencies of a social, natural and man-made nature that threaten the political, economic and social stability of an administrative-territorial unit, the life and health of people, or the holding of events of national or international significance

403103

Transfer of budgets of cities of regional significance, villages, settlements, rural districts in cases of emergencies of social, natural and man-made nature, threatening political, economic and social stability of the administrative and territorial unit, life and health of people, holding an event of national or international significance

82

404101

Guaranteed transfer to the republican budget from the National Fund

83

404102

The amount of guaranteed transfer not transferred over the past year from the National Fund of the Republic of Kazakhstan to the republican budget

84

404103

Targeted transfer to the republican budget from the National Fund of the Republic of Kazakhstan

№

КБК

Наименование

1

501101

Return of budget loans issued from the republican budget at the expense of internal sources to local executive bodies of regions, cities of republican significance, and the capital

2

501102

Return of budget loans issued from the republican budget at the expense of government external loans to local executive bodies of regions, cities of republican significance, and the capital

Return of budget loans issued from the regional budget to local executive bodies of districts (cities of regional significance)

501104

5

Return of budget loans issued from the local budget to specialized organizations

501110

8

501112

501113

501114

12

Return of budget loans issued from the local budget to legal entities, with the exception of specialized organizations

501122

Return of budget loans issued from the district (city of regional significance) budget to the akim machineries of the citiy of district significance, village, settlement, rural district

501201

Return of unused budget loans issued from the local budget

Return from regional budgets, budgets of cities of republican significance, the capital of unused budget loans issued from the republican budget

Return from district (cities of regional significance) budgets of unused budget loans issued from the regional budget

501205

501206

Return by local executive bodies of the district (city of regional significance) of loans issued from the regional budget used for other purposes than for their intended purpose

20

Return by individuals and legal entities of loans that are not used for their intended purpose, issued from the republican budget

501208

Return from the budget of the city of the regional significance, village, settlement, rural district of the unused budgetary loans issued from the regional (city of regional significance) budget

501211

Return from the budget of the city of the regional significance, village, settlement, rural district of the budgetary loans, used for non-designated purposes, issued from the regional (city of regional significance) budget

Return from the regional budget, the budget for the city budget, the capital of the non-funded budget, from the budget for the account of the targeted transfer from the National Fund of the Republic of Kazakhstan

Return from district (cities of regional significance) budgets of unused budget loans issued from the regional budget through a targeted transfer from the National Fund of the Republic of Kazakhstan

501214

Return from the budgets of the city district value, village, village, rural district of unused budget loans issued from the regional (city of obl.zacheniya) budget due to a targeted transfer from the National Fund of the Republic of Kazakhstan

502101

502102

№

КБК

Наименование

1

601102

Proceeds from the sale of participation shares and securities of legal entities that are in communal ownership

Revenues from the privatization of republican property

3

601107

Revenues from the transfer to a competitive environment of the assets of national managing holdings, national holdings, national companies and their subsidiaries, affiliates and other legal entities that are affiliated with them

601201

№

КБК

Наименование

1

701101

Government long-term treasury bonds

Government medium-term treasury bonds

3

701105

Proceeds from the sale of government issued securities on the organized securities market

Other government issued securities

Revenues from the issue of government securities issued by local executive bodies of regions, cities of national importance, the capital for circulation on the domestic market for financing of housing construction as part of the implementation of state and government programs

7

Revenues from the issue of government securities issued by local executive bodies of cities of national importanc, the capital for circulation on the domestic market to finance the budget deficit of the city of national importance, the capital

Proceeds from the issue of government securities issued by local executive bodies of regions, cities of republican significance, the capital for circulation on the domestic market to finance measures within the framework of the Employment Roadmap

701201

Loans received by the Government of the Republic of Kazakhstan

701202

Loans received by the local executive body of the region, city of republican significance, capital

701203

Loans received by the local executive body of the district (city of regional significance)

701204

Loans received by the akim machinery of the city of district significance, village, settlement, rural district

Loans from international financial organizations

702102

Loans from foreign countries

702103

Loans from foreign commercial banks and firms

702201

Government debt obligations placed on external capital markets

702202

Other government issued securities

№

КБК

Наименование

1

801101

Free balances of budget funds

2

801201

Budget balances at the end of the reporting period