Annex 8C:Oblast Budget Tax and Nontax Revenues

Local Government Organization and Finance: Kazakhstan 299

9.Other areas Official transfers to the National Fund ofthe Republic ofKazakhstan General official transfers into the oblast budget

Annex 8C: Oblast Budget Tax and Nontax Revenues

According to article 47 ofthe Budget Code,oblast budget revenues include the following taxes:

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) Charge for environment pollution Fee for travel on certain oblast roads Charge for the placement ofoutdoor (visual) advertising in the public right ofway on public roads oflocal significance and in inhabited areas Fee for the use ofgroundwater resources Fee for the use offorestry Fee for the use ofspecially protected natural territories.

The following are nontax revenues in the oblast budget:

Receipts from municipal property Receipts from a portion ofnet income ofmunicipal state enterprises thatwere established in accordance with a decision ofthe oblast akim administration Dividends on the government shareholding ofoblast municipal property Income from share interest in legal entities that are oblast municipal property Receipts from oblast municipal property leasing Remuneration (interest) on credits issued from the oblast budget Remuneration (interest) received from placement in deposits oftemporary free budget funds Other revenues from the oblast municipal property Receipts from sales ofgoods,works,or services by state institutions that are financed from the oblast budget Entry ofmoney from state procurements organized by state institutions funded from the oblast budget