On the change of budget classification codes from 2026
The Department of State Revenue for Kostanay region, in connection with the entry into force of the Tax Code of the Republic of Kazakhstan dated July 18, 2025 from January 1, 2026, informs the following.
Taxpayers who apply a special tax regime for peasant or farm farms have been paying a single land tax on their tax obligations until 2026.
Starting in 2026, due to the abolition of the Tax Code, the tax will be paid in the form of an individual income tax.
In this regard, taxpayers who apply the Agricultural tax System must pay:
– EZN – KBK 104501, for tax obligations until 2026 (for TNF 920.00 for tax periods up to 2026);
– IPN – KBK 101202, for tax obligations from 2026 (for TNF 920.00 for tax periods from 2026).

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1197906?lang=kk