Since 2026, the budget classification code 105316 has been changed to 401101. Since 01.01.2026, amendments to the Unified Budget Classification, Order No. 151 of the Minister of Finance of the Republic of Kazakhstan dated April 4, 2025, have been put into effect. According to Appendix 1 of the Order classification of budget revenues, "Payment for negative Environmental impact", the budget classification code has been changed from 105316 to KBK 401101. In accordance with the amendments, KBK 105316 is classified as "Payment for the use of plant resources in the order of special use of the plant world."

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1131499?lang=kk