Annex 8D:Rayon Budget Tax and Nontax Revenues

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 offixed capital are included in the oblast budget if they consist offunds from sales ofstate property assigned to state institutions that are financed from the oblast budget.Official transfers from the budgets ofrayons (and towns ofoblast significance) and from the national budget are included in oblast budgets.Also credited to the oblast budget are revenues from repayment ofcredits issued from the oblast budget,sales of financial assets that are the oblast’s municipal property,and loans oflocal executive bodies ofoblasts.

Annex 8D: Rayon Budget Tax and Nontax Revenues

According to article 49 ofthe Budget Code,the budget ofa rayon (and town ofoblast 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 oftransportation owned by legal entities and individuals Excise taxes on the following goods produced on the territory ofthe

Republic ofKazakhstan:all types ofspirits;alcohol products;tobacco and articles containing tobacco;sturgeon and salmon caviar;jewelry made ofgold,platinum,or silver;firearms and air guns (other than those acquired for the needs ofgovernment authorities);passenger cars (other than cars with hand-operated controls specially designed for people with disabilities) Excise taxes on gambling businesses,the organization oflotteries,gasoline (with the exception ofaviation fuel),and diesel fuel Charge for the use ofland parcels Fee for state registration ofindividual entrepreneurs Licensing fee on certain types ofbusiness; Fee for state registration oflegal entities

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Auction fee Fee for state registration ofmechanical means ofmaking transactions and trailers Fee for state registration ofreal estate rights and transactions Charge for the placement ofoutdoor (visual) advertising in the public right ofway on public roads oflocal significance and in inhabited areas. Stamp duty,except for a consular fee and stamp duty paid to the national budget.

The following nontax revenues are included in the budget ofa rayon (and town ofoblast significance):

Receipts from municipal property consisting ofthe following:part ofthe net profits ofmunicipal state enterprises that were established inaccordance with the rayon akimat’s decision,dividends on government shareholdings that are municipal property ofthe rayon,income on share interest in legal entities that are the municipal property ofthe rayon,receipts from lotteries held in accordance with a decision of localrepresentatives ofthe government ofthe rayon,receipts from municipal property leased by the rayon,remuneration (interest) on credits issued from the rayon),fees from the sale ofleasing rights of landparcels,and other revenues from the municipal property ofthe rayon Revenue from sales ofgoods,works,or services by state institutions financed from the rayon budget Entry ofmoney from state procurements organized by state institutions funded from the rayon budget Fines,penalties,sanctions,and recoveries imposed by state institutions and financed from the rayon budget Other nontax revenues payable to the rayon budget.

Revenues from sales offixed capital are included in the rayon budget if they consist offunds from sales ofstate property assigned to state institutions that are financed from the rayon budget or revenue from the sale of land parcels.Official transfers from the oblast budget to the budget ofa rayon are included.Also credited to the rayon budget are revenues from repayment ofcredits issued from the rayon budget,sales offinancial assets ofthe state that are the municipal property ofthe rayon,and loans ofa local executive body ofthe rayon.