Payments for negative environmental impact are classified as special revenues under the Budget Code.

In order to ensure compliance, the Ministry of Finance has changed the budget classification code from 105316 to 401101.

The update related to the allocation of payments based on Form 870.00 was implemented on 3 February 2026. From now on, for payments to be correctly credited to the budget, they must be made using budget classification code (BCC) 401101.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1154890?lang=kk