Correctness of filling out tax reporting when obligations arise for local taxes payable to LSG codes

In accordance with Article 27 of the Budget Code of the Republic of Kazakhstan dated March 15, 2025, No. 171-VIII, certain types of tax revenues and payments are credited to the budgets of a town of district significance, village, settlement, or rural district.

Such revenues include: personal income tax on income subject to self-taxation by individuals; property tax on individuals; land tax on lands of populated areas; vehicle tax; fee for the use of land plots; fee for placing outdoor (visual) advertising; mineral extraction tax on common minerals, groundwater, and therapeutic muds



Importance of a properly completed tax reporting

In accordance with the requirements of the Budget Code, tax reporting forms provide for the specification of the BIN of offices of akims of rural districts.

When filling out tax reporting, it is necessary to ensure the correct reflection of the place where the tax obligation arose and the corresponding local self-government (hereinafter - the LSG) code, as well as the BIN of the beneficiary akim’s office.

Special attention should be paid to the annexes to tax forms, which specify details for specific objects of taxation and the corresponding administrative-territorial unit.

An erroneous specification of the LSG code, BIN of the akim’s office, or location of the object may lead to the calculated amount being reflected under the wrong administrative-territorial unit. This, in turn, creates a risk of incorrect distribution of revenues between local budgets.

Thus, when filling out tax reporting, it is necessary to check not only the accuracy of calculating the tax or payment amount, but also the correctness of territorial details associated with the object of taxation. In doing so, one should be guided by the current norms of the Tax Code of the Republic of Kazakhstan, the Budget Code of the Republic of Kazakhstan, as well as the effective tax reporting forms approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 695 dated November 12, 2025.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1282121?lang=ru