300
Meruert Makhmutova
Fines, penalties, sanctions, and recoveries imposed by state institutions financed from the oblast budget Other nontax revenues payable to the oblast budget. Revenues from sales of fixed capital are included in the oblast budget if they consist of funds from sales of state property assigned to state institutions that are financed from the oblast budget. Official transfers from the budgets of rayons (and towns of oblast significance) and from the national budget are included in oblast budgets. Also credited to the oblast budget are revenues from repayment of credits issued from the oblast budget, sales of financial assets that are the oblast’s municipal property, and loans of local executive bodies of oblasts.
Annex 8D: Rayon Budget Tax and Nontax Revenues According to article 49 of the Budget Code, the budget of a rayon (and town of oblast significance) includes the following tax revenues: Personal income tax (in accordance with the rates established by an oblast maslikhat) Social tax (in accordance with the rates established by an oblast maslikhat) Tax on property owned by individuals, legal entities, individual entrepreneurs Land tax Single land tax Tax on means of transportation owned by legal entities and individuals Excise taxes on the following goods produced on the territory of the Republic of Kazakhstan: all types of spirits; alcohol products; tobacco and articles containing tobacco; sturgeon and salmon caviar; jewelry made of gold, platinum, or silver; firearms and air guns (other than those acquired for the needs of government authorities); passenger cars (other than cars with hand-operated controls specially designed for people with disabilities) Excise taxes on gambling businesses, the organization of lotteries, gasoline (with the exception of aviation fuel), and diesel fuel Charge for the use of land parcels Fee for state registration of individual entrepreneurs Licensing fee on certain types of business; Fee for state registration of legal entities
