STATE REVENUE COMMITTEE

OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

Press Release

From January 1, 2019, all payments of Land Tax shall be made only to the Budget Classification Code (BCC) 104302 “Land tax on the land of settlements”

In accordance with the Order of the Minister of Finance of the Republic of Kazakhstan No. 1093 dated December 19, 2018 “On Amendments to Certain Orders of the Minister of Finance of the Republic of Kazakhstan” (registered with the Ministry of Justice of the Republic of Kazakhstan on December 20, 2018 under No. 17970), the Budget Classification Code (BCC) 104 309 “Land tax, except for land tax on land settlements” is excluded from the Single Budget Classification.

Thus, from January 1, 2019, all payments of Land Tax shall be made only to the BCC 104302 “Land tax on the land of settlements”.

Currently, the Committee has completed the consolidation of personal accounts for BCC 104302 and 104309, and also is working on making changes to the tax reporting forms 700.00 and 701.01 in the part of BCC 104309.

In this connection, before making changes to the Order of the Minister of Finance of the Republic of Kazakhstan No. 166 dated February 12, 2018 “On approval of tax reporting forms and rules for their preparation”, tax reporting forms 700.00, 701.01 should be completed in accordance with the approved rules for filling in, while the amount of Land Tax shall be posted to the BCC 104302.

Press Service

of the State Revenue Committee MF RK

(Zhenis Ave, 11)