New budget classification code

   By order of the Minister of Finance of the Republic of Kazakhstan dated December 11, 2019 No. 1370 "On amendments and additions to some orders", a new budget classification code (hereinafter - BCC) 101111 "Corporate income tax from legal entities, excluding receipts from large businesses and organizations oil sector ".

   And also the name BCC 101110 "Corporate income tax from legal entities, excluding receipts from oil sector organizations" is stated in a different edition:

101110 "Corporate income tax on legal entities - large business entities, excluding income from organizations in the oil sector."

In this connection, from 01.01.2020, the payment of corporate income tax by legal entities - large business entities is made at BCC 101110, and at BCC 101111 - by legal entities that do not belong to large business entities.

    The list of large business entities is approved by Order of the Ministry of National Economy of the Republic of Kazakhstan dated December 30, 2019 No. 309.