Single payment classification code digits (EKNP)

KOD code (1st & 2de digits) /KBE code (3rd & 4th digits)

Code Description

11

Government (Central Administration Bodies)

12

Regional and local administration bodies

13

National bank and central banks

14

Monetary and depositary corporations (local banks)

15

Non-depositary finance corp.’s (org.’s performing some bank activities)

16

State non-finance corporations

17

Private non-finance corporations

18

Not-for-profit organizations

19

Individuals, self-employed population

21

Government of other countries (Central Admin. Bodies)

22

Regional and local administration bodies of other countries

23

Central banks of other banks

24

Monetary and depositary corporations (non-resident banks)

25

Non-depositary finance corporations — non-residents

26

State non-finance corporations — non-residents

27

Private non-finance corporations — non-residents

28

Not-for-profit organizations — non-residents

29

Non-resident individuals, self-employed population

KZT payment details code (8th, 9th & 10th digits)

Transaction Description

Section 0 — Pensions and Allowances

002

Fees charged by the Unified Savings Pension Fund Joint Stock Company and voluntary savings pension fund based upon the value of its pension assets, by the State Social Security Fund Joint Stock Company based upon the value of its assets

003

Remittance to an investment account

004

Remittance to a pension account

005

Refund by the Unified Savings Pension Fund Joint Stock Company of erroneously charged fines related to mandatory professional pension contributions

006

Fees charged by the trustee managing pension assets of Unified Savings Pension Fund Joint Stock Company

007

Fees charged by Unified Savings Pension Fund Joint Stock Company, voluntary savings pension fund based upon the return on investments

008

Refund of mandatory professional pension contributions erroneously charged by Unified Savings Pension Fund Joint Stock Company

009

Penalty for delayed remittance of mandatory professional pension contributions

010

Mandatory pension contributions

011

Pension payments from Unified Savings Pension Fund Joint Stock Company or voluntary savings pension fund except for pension payments under payment purpose code 014

012

Mandatory social contributions

013

Voluntary pension contributions

014

Pension payments from Unified Savings Pension Fund Joint Stock Company from employer’s mandatory pension contributions.

015

Mandatory professional pension contributions

016

Refund by the bank of financed pensions and basic pension payments

017

Penalty for delayed mandatory social contributions

018

Income from investments including:
Income from investments gained as the result of State Social Security Fund Joint Stock Company’s investment activities

019

Penalty for delayed making of mandatory pension contributions

020

Deductions from pensions and allowances, refund of deductions from pensions and allowances

021

Refund by the State Pensions Payment Center Republican State Public Enterprise of erroneously credited payments

022

One-time state maternity allowances

023

Refund of one-time state maternity allowances

024

Remittance of pension savings generated from voluntary pension contributions between Unified Savings Pension Fund Joint Stock Company and/or voluntary savings pension funds

025

Refund to military serviceman of fifty percent of mandatory pension contributions from the budget prior to 1 January 2016 (except for military conscription servicemen), employees of special state and law enforcement authorities, state courier service, and the persons whose right to special ranks, class ranking and to wear service dress was abolished starting from 1 January 2012

026

Refund by State Social Security Fund Joint Stock Company of the mandatory social contributions erroneously credited or paid in excess

027

Social allowances paid from State Social Security Fund Joint Stock Company in case of a disablement

028

Refund of social benefits payable in case of disablement

029

Transfers from local budgets

030

Transfers from the republican budget including:
Payments to pension recipients related to state guarantees securing safety of mandatory payment contributions, mandatory professional pension contributions in Unified Savings Pension Fund Joint Stock Company in the amount of actually made mandatory pension contributions, mandatory professional pension contributions subject to inflation
Funding mandatory pension contributions to social allowances recipients in case of loss of profit in connection  with child care until the child reaches the age of one year from the Sate Social Security Fund Joint Stock Company Funding employer’s mandatory pension contributions to social allowances recipients in case of loss of income due
to child care until the child reaches the age of one year from State Social Security Fund Joint Stock Company

031

Refund of erroneous and other payments by the bank. Code 031 shall come into force with effect from 1st January
2018 the following are qualified as other payments:
Refund of a one-time state money compensation to the citizens aggrieved as the result of nuclear tests at
Semipalatinsk Proving Ground
Refund of one-time payments to oralmans (Kazakh ethnic returnees)
Refund of monthly payments to former employees of legal entities liquidated as the result of bankruptcy and recognized liable for the damage inflicted to life and health of their employees
Refund of the state targeted social assistance
Refund of housing assistance

032

Refund by Unified Savings Pension Fund Joint Stock Company, voluntary savings pension fund of erroneously credited mandatory pension contributions, voluntary pension contributions

033

Pensions

034

State basic social disability allowances

035

Refund of state basic social disability allowances

036

State basic social survivor benefits

037

Refund of state basic social survivor benefits

038

State basic social survival allowance

039

Refund of state basic social survival allowances

040

Funeral allowance to pensioners, World War II veterans and disabled veterans who receive payments from the unified savings pension fund generated from mandatory pension contributions and other persons having savings in the unified savings pension fund generated from mandatory pension contributions

041

Refund of funeral allowance to pensioners, World War II veterans and disabled veterans who receive payments from the unified savings pension fund generated from mandatory pension contributions and other persons having savings in the unified savings pension fund generated from mandatory pension contributions

042

Refund of funeral allowance to persons receiving state social allowances and state special allowances who worked at subsurface and opencast mining facilities in especially harmful and hard employment 7environment

043

Refund of funeral allowance to the recipients of state social allowances and state special allowances who worked at subsoil and opencast mining facilities in especially harmful and hard employment environment

044

Payment of state special allowances

045

Refund of state special allowances

046

Social payment from the State Social Security Fund Joint Stock Company in case of breadwinner’s loss

047

Refund of social payments in case of breadwinner’s loss

048

Social payments from the State Social Security Fund Joint Stock Company in case of breadwinner’s loss

049

Refund of social payments in case of breadwinner’s loss

Group 050 — Special State Allowances

051

Allowances to World War II participants

052

Allowances to World War II disabled veterans

053

Allowances to persons recognized equal to World War II participants

054

Allowances to persons recognized equal to World War II disabled veterans

055

Allowances to widows of soldiers who died in World War II

056

Allowances to the families of killed military servicemen and employees of internal affairs authorities

057

Allowances to spouses of deceased disabled World War II veterans and World War II participants

058

Allowances to persons awarded with orders and medals for dedicated and honorable service in the rear area during World War II

059

Allowances to a mother or a father, an adoptive parent, a guardian raising a disabled child

Group 060 — Refund of Special State Allowances

061

Allowances to World War II veterans

062

Allowances to World War II disabled veterans

063

Allowances to persons recognized having the status equal to World War II veterans

064

Allowances to persons recognized having the status equal to World War II disabled veterans

065

Allowances to widows of soldiers who died during World War II

066

Allowances to families of perished military servicemen and employees of internal affairs authorities

067

Allowances to spouses of deceased war veterans and disabled veterans

068

Allowances to persons awarded with orders and medals for dedicated and honorable service in the rear area during World War II

069

Refund of allowances to a parent, an adoptive parent, a guardian raising a disabled child

Group 070 — Special State Allowances to Other Categories of Citizens

071

1st and 2nd Category of Disabled Persons

072

3rd Category of Disabled Persons

073

Disabled children under 16 years of age

074

Mothers of large families

075

Rehabilitated citizens

076

Persons who are awarded pensions for merits to the Republic of Kazakhstan

077

Other persons

078

Refund by Unified Savings Pension Funds Joint Stock Company of pension savings remittances accumulated from voluntary pension contributions

Group 080 — Refund of Special State Allowances to Other Categories of Citizens

081

1st and 2nd Category of Disabled Persons

082

3rd Category of Disabled Persons

083

Disabled children under 16 years old

084

Mothers of large families

085

Rehabilitated citizens

086

Persons who are awarded pensions for merits to the Republic of Kazakhstan

087

Other persons

088

Repayment of accounts payable of a unified savings pension fund with respect to pension savings

089

Employer’s mandatory pension contributions. Codes 089 and 090 shall come into force with effect from 1st January 2018

090

Refund by Unified Savings Pension Fund Joint Stock Company of erroneously credited employer’s mandatory pension contributions

091

State allowance for child care until the child reaches the age of one year, special payments for child care until the child reaches the age of one year from State Social Security Fund Joint Stock Company

092

Refund of the state allowance for child care until the child reaches the age of one year, special payments for child care until the child reaches the age of one year from State Social Security Fund Joint Stock Company

093

Refund by Unified Savings Pension Fund Joint Stock Company of a penalty for delayed remittance of employer’s mandatory pension contributions.

094

Refund by State Social Security Fund Joint Stock Company of erroneously credited penalties for delayed remittance of mandatory social contributions

095

Refund by Unified Savings Pension Fund Joint Stock Company of erroneously credited penalties for delayed remittance of mandatory pension contributions

096

Social parental payment from State Social Security Fund Joint Stock Company

097

Refund by banks of parental payments from State Social Security Fund Joint Stock Company

098

Penalty for delayed remittance of mandatory pension contributions to Unified Savings Pension Fund Joint Stock Company.

099

Other payments under Section 0, Codes 098 and 099 shall come into force with effect from 1st January 2018 including:
One-time state money compensation to citizens aggrieved as the result of nuclear tests at Semipalatinsk Proving Ground
One-time payments to oralmans (Kazakh ethnic returnees)
Monthly payments to former employees of legal entities liquidated as the result of bankruptcy and recognized liable for the damage inflicted to life and health of their employees
State targeted social assistance Housing assistance
Other payments (allowances) not covered in this Section

Section 1 — Specific Remittances

Group 110 — Gratuitous Remittances

111

Remittances for medical treatment, including:
Non-refundable financial/sponsor assistance for medical treatment
Money remittances by individuals (including without a bank account opening) for subsequent use thereof by the beneficiary to pay for medical treatment when the beneficiary is not a medical services provider

112

Remittances for education, including:
Non-refundable financial/sponsor assistance to pay for education
Money remittances by individuals (including without a bank account opening) for subsequent use by the beneficiary in order to pay for education when the beneficiary is not an educational services provider

119

Other gratuitous remittances, including:
Non-refundable financial/sponsor assistance for other purposes (except for medical treatment and education)
Money remittances by individuals (without a bank account opening inclusive) for subsequent use thereof by the
beneficiary for other purposes (except for payment for medical treatment and education)
Compensation of damage, including under a judgement
Grants (including awarded as the result of a tender)
Penalties/fines for the failure to perform any obligations under a letter of credit, a guarantee, a loan agreement, other agreement or contract (except for penalties and fines payable to the budget)
Various gratuitous remittances: charity, gifts, alimony, sold lottery tickets and prizes thereon

120

Membership contributions, including:
A membership contribution not ensuring participation in the organization’s capital, however, ensuring provision by the organization of any services
A contribution to Kazakhstan Deposits Guarantee Fund Joint Stock Company
A fee for participation in foreign exchange, securities trades at a stock exchange Trade union contributions deducted from the employees’ salaries

Group 130 — Financing of Branches and Representative Offices and Refunds by Branch and Representative Offices

131

Financing by parent organization of its branches and representatives offices, including for the purpose of all acquisitions

132

Remittances/refunds by branches and representative offices of a parent organization

140

Transactions with travelers checks, including:
Sale by a Kazakhstan resident bank of its travelers checks received by the bank on consignment terms (purchase by a client of travelers check received by the bank on consignment terms)
Remittance by a Kazakhstan resident bank of the proceeds from the sale of travelers checks to the issuer thereof
Payment by a Kazakhstan resident bank in favor of the issuer for the traveler’s checks acquired by the bank for subsequent sale to its clients
Sale of travelers checks received by a Kazakhstan resident bank as an advance payment (purchase by a client of a travelers check received as an advance payment) to its clients
Payment by a Kazakhstan resident bank of money under a travelers check to its client in the bank’s cashier office
Remittance of travelers checks to a Kazakhstan resident bank of a compensation with respect to sold travelers checks
Transactions with subagents related to travelers checks under an advance payment agreement
Transactions with subagents related to travelers checks under a consignment agreement

150

Transit remittances on bank’s correspondence accounts, including:
Money remittances on correspondent accounts by an intermediary bank from one bank to another bank

160

Net positions settlements, including:
Money remittances resulted from settlements on transactions effected using payment cards to a settlement organization
Interbank money remittances based upon transactions using payment cards
Interbank netting based upon clearance results

Group 170 — Participation in a Conference, Auction, Tender

171

Guarantee contribution, including:
Conference, auction, tender fees
Money remittance by potential suppliers participating in the tender to secure their bids and performance of the agreement (state procurement agreement inclusive)

172

Guarantee contribution refunding, including: Conference, auction and tender fees refund
Bid and agreement (state procurement agreement inclusive) performance security refund

Group 180 — Trade Finance Transactions

181

Letter of credit operations, including:
Money remittance (coverage amount) from importer’s account to the account covering the letter of credit settlements
Repayment of Trade Finance Transactions account from the bank account (letter of credit compensation) by the client
Crediting money by a Kazakhstan resident bank to an exporter’s account

182

Guarantee operations, including:
Money remittance by the debtor’s bank/debtor to the guarantee bank in the course of performance of guarantee obligations owed to the client
Money writing off from the debtor client’s account to the guarantee covering account
Repayment by the client of account Trade Finance Transactions Debtors from the bank account (guarantee payment compensation)

190

Other remittances under Section 1, including:
Off-book payments including refunds regarding payment documents prepared in breach of Kazakhstan legislation with respect to Section 1 payments
Refund of erroneously written off amount with respect to Section 1 payments
Refund of amounts from the account until the payment purpose is clarified (if not identified)

Section 2 — Foreign Exchange Transactions and Operations with Precious Metals

Group 210 — Purchase, including advance payment inclusive

211

Purchase of foreign currency for Kazakhstan Tenge at a stock exchange, including: Netting exchange operations at a stock exchange

212

Monetary gold purchase

213

Over the counter foreign currency purchase for Kazakhstan tenge, including:
Cashing tenge in exchange for non-cash foreign currency
Tenge crediting by the bank to its client’s bank account as a consideration for non-cash foreign currency
Foreign currency exchange netting at a stock exchange

219

Purchase of other precious metals, including:
Fine gold and other precious metals purchase Precious metals netting transactions

Group 220 — Sale

221

Foreign currency sale for Tenge at a stock exchange

222

Monetary gold sale

223

Foreign currency sale for Tenge in the over-the-counter market, including:
Cashing foreign currency in exchange for non-cash Tenge
Sale by the client (from its bank account) to its bank of non-cash foreign currency for Tenge

229

Sale of other precious metals, including:
Sale of fine gold and other precious metals

230

Foreign currency exchange, including:
Purchase/sale of a foreign currency for another foreign currency
Netting operations with respect to purchase of a foreign currency for another foreign currency

290

Other payments under Section 2, including:
Off-book payments including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to payments under Section 2
Refund of an erroneously written off amount with respect to a payment under Section 2
Transactions related to placement, repayment and charging interest on fine precious metals accounts

Section 3 — Deposits

Group 310 — Deposits, including interbank deposits by depositing cash or remitting money from other bank accounts of the client owning the deposit

311

Call deposits (opened under a bank deposit agreement)

312

Short-term deposits (within 1 year)

314

Long-term deposits (exceeding 1 year)

315

Crediting by the bank to its client’s bank account of an interest on its call deposit

316

Crediting by the bank to its client’s bank account of an interest on its short-term deposit

317

Crediting by the bank to its client’s bank account of an interest on its long-term deposit

318

Crediting by the bank to its client’s bank account of an interest on its escrow deposit

319

Escrow placement

Group 320 — Deposit Debiting, including interbank deposits of principal amount and incurred interest by way of debiting cash or subsequent remittance of money to other bank accounts of the client maintaining the deposit

321

Call deposit (opened under a bank deposit agreement) debiting

322

Short-term deposit (within 1 year) debiting, including:
Full amount payment and partial amount debiting
Payment of an overdue indebtedness under a short-term deposit

324

Long-term deposit (exceeding 1 year) debiting Payment of full amount and partial debiting
Payment of overdue debt with respect to a long-term deposit

329

Escrow account debiting

Group 330 — Money Depositing on Clients’ Current Accounts

331

Depositing cash on current accounts

332

Salary and annual leave compensation remittance by a legal entity to a bank for subsequent crediting on such a legal entity’s employees’ bank accounts

333

Crediting by the bank to its client’s bank account the interest accrued on its current account

334

Crediting by the bank to its client’s bank account non-cash funds as a payment for cash currency, including:
Non-cash foreign currency (subject to the fees) as a consideration for cash foreign currency
Non-cash Tenge (subject to the fees) as a consideration for cash Tenge
Non-cash Tenge (subject to the fees) as a consideration for cash Tenge

Group 340 — Clients’ Current Accounts Debiting

341

Current bank accounts cash debiting, including:
In bank’s branch office from a current account opened with a head bank

342

Money remittances by a client from one of its current accounts with the bank to another current account opened in such a bank

343

Money remittances by a client from its current account with one bank to its current account in another bank

344

Cash withdrawals (sale) for non-cash money, including:
Cash Tenge for non-cash Tenge
Cash foreign currency for non-cash foreign currency

345

Loan cash withdrawals by the client from its current account

346

Check cashing by the bank

350

Own funds remittances by the bank from its correspondent account with one bank to its correspondent account in another bank

Group 360 — Money in Trust

361

Money transfer in trust

362

Refund of money transferred to trust management

390

Other payments under Section 3, including:
Off-book payments on deposits including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to Section 3
Refund of erroneously written off amount with respect to payments under Section 3

Section 4 — Loans

Group 410 — Loan Disbursement including:
Crediting on a bank account by the bank of a furnished loan Provision of a repayable financial assistance
Associated payments under a loan and bank charges if they are not formalized by a separate payment document

411

Disbursement of short-term loans (with a repayment term not exceeding 1 year), including: Overdraft, overnight

413

Disbursement of long-term loans (with a repayment term not exceeding 1 year)

413

Disbursement of long-term loans (with a repayment term not exceeding 1 year)

419

Disbursement of other loans (perpetual and other loans), including:
Provision of perpetual loans/perpetual repayable financial assistance

Group 420 — Loans Repayment, including:
Repayment (early inclusive) of the principal and incurred interest Repayment of overdue debt: principal and interest
Repayment of interim financial assistance

421

Repayment of short-term loans (not exceeding 1 year), including: Overdraft, overnight repayment

423

Long-term loans repayment (exceeding 1 year)

424

Financial leasing

429

Other loans, including:
Repayment of a perpetual loan/perpetual interim financial assistance

430

Compensation of expenses earlier paid by a legal entity or an individual, its/his/her accounts receivable repayment

490

Other payments under Section 4, including:
Off-book payments under loans, including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to payments under Section 4
Repayment of erroneously written off amount with respect to payments under Section 4 Return of money paid for the purpose of a loan repayment in excess of the amount due

Section 5 — Securities, Bills of Exchange/Promissory Notes and Deposit Certificates Issued by non-Kazakhstan Residents and Investments to Foreign Capital

510

Purchase, repurchase of shares and documents acknowledging participation in the charter capital, including:
Refund of the value of shares issued by a non-Kazakhstan resident in case of a capital reduction
Buy-back of shares issued by non-Kazakhstan residents
Contribution to a charter capital of a non-Kazakhstan resident legal entity
Return of a contribution to the charter capital of a non-Kazakhstan legal entity in case of the capital reduction
Buy-back of a participatory interest in the charter capital of a non-Kazakhstan resident legal entity

Group 520 — State Securities Purchase

521

Securities having maturity exceeding 1 year

522

Securities having maturing within 1 year

529

Other securities

Group 530 — State Securities Redemption

531

Securities having maturing within 1 year

532

Securities having maturity exceeding 1 year

539

Other securities

Group 540 — Purchase of Private Securities, Bills of Exchange/Promissory Notes and Deposit Certificates

541

Bills of exchange/promissory notes having maturity within 1 year

542

Bills of exchange/promissory notes having maturity exceeding 1 year

543

Deposit certificates having maturity within 1 year

544

Deposit certificates having maturity exceeding 1 year

545

Bonds

548

Other securities having maturity within 1 year

549

Other securities having maturity exceeding 1 year

Group 550 — Redemption of Private Securities, Bills of Exchange/Promissory Notes and Deposit Certificates

551

Bills of exchange/promissory notes with maturity within 1 year

552

Bills of exchange/promissory notes with maturity exceeding 1 year

553

Deposit certificates with maturity within 1 year

554

Deposit certificates with maturity exceeding 1 year

555

Bonds

558

Other securities with maturity within 1 year

559

Other securities with maturity exceeding 1 year

Group 560 — Expenses Related to Capital Investments and Securities

561

Distributed net profit and dividends, including:
Dividends on shares issued by non-Kazakhstan residents and payment of a profit share to the founders of a non- Kazakhstan resident legal entity (when such an entity is not a joint stock company)

562

Interest on state securities (interest bearing securities)

563

Interest on private securities, bills of exchange/promissory notes and deposit certificates

570

Opemimg of Reverse REPO with securities

580

Closing of classic REPO with securities

590

Other payments including:
Off-book payments related to securities including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to payments under Section 5

590

Other payments including:
Off-book payments related to securities including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to payments under Section 5

Section 6 — Securities and Bills of Exchange/Promissory Notes Issued by Kazakhstan Residents and Participation in the Charter Capital of Kazakhstan Residents

610

Purchase and repurchase of shares and documents acknowledging participation in the charter capital, including:
Return of the value of shares issued by a non-Kazakhstan resident in case of its capital reduction
Repurchase of shares issued by Kazakhstan residents
Contribution to the charter capital of a Kazakhstan resident legal entity
Refund of a contribution to the charter capital of a Kazakhstan resident legal entity in case of capital reduction
Buy-back of a participatory interest in the charter capital of a Kazakhstan resident legal entity

Group 620 — State Securities Purchase

621

Securities with maturity within 1 year, including:
Purchase of short-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan having maturity within 1 year
Purchase of short-term notes of the National Bank of the Republic of Kazakhstan

623

Having maturity exceeding 1 year, including:
Purchase of medium-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan having a maturity from 1 to 5 years
Purchase of medium-term index-linked treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with a maturity from 1 to 5 years
Purchase of long-term treasury obligations with a maturity exceeding 5 years
Purchase of long-term index-linked treasury obligations with maturity exceeding 5 years
Purchase of long-term savings treasury obligations with maturity exceeding 5 years
Purchase of special medium-term treasury obligations with a maturity two and three years
Payments for Euronotes of the Ministry of Finance of the Republic of Kazakhstan
Payments for the coupon of the Euronotes of the Ministry of Finance of the Republic of Kazakhstan

629

Purchase of other state securities

Group 630 — State Securities Redemption

631

State securities having a maturity within 1 year, including:
Redemption of short-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan having a 1-year maturity
Redemption of long-term notes of the National Bank of the Republic of Kazakhstan

633

Having a 1-year maturity, including:
Redemption of medium-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with a maturity from 1 to 5 years
Redemption of medium-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with a maturity from 1 to 5 years
Redemption of long-term treasury obligations with a maturity exceeding 5 years  Redemption of long-term index-linked treasury obligations with a maturity exceeding 5 years Redemption of long-term savings treasury obligations with a maturity exceeding 5 years Redemption of special medium-term treasury obligations with a maturity from 2 to 3 years

639

Redemption of other state securities

Group 640 — Purchase of Private Securities and Bills of Exchange, including acceptance (based upon an endorsement) by discount houses of bills of exchange/promissory notes prior to the payment due time with payment of the amount specified in the bill of exchange/promissory notes to the bearer thereof (discounting of bills of exchange/promissory notes)

641

Bills of exchange/promissory notes having a maturity within 1 year

642

Bills of exchange/promissory notes with maturity exceeding 1 year

645

Bonds

647

Other debt private securities with a maturity within 1 year

648

Other debt private securities with a maturity within 1 year

649

Purchase of other private securities

Group 650 — Redemption of Private Securities and Bills of Exchange/Promissory Notes, including:
Payment under a bill of exchange/promissory note, including under the bill of exchange/promissory note presented for collection Redemption by the client of a bill of exchange/promissory note discounted by its bank

651

Bills of exchange/promissory notes with a maturity within 1 year

652

Bills of exchange/promissory notes with a maturity exceeding 1 year

655

Bonds

657

Other debt securities issued by private entities with a maturity within 1 year

658

Other debt securities issued by private entities with a maturity exceeding 1 year

Group 660 — Expenses for Capital Investments and Securities

661

Distributed net income and dividends

661

Distributed net income and dividends

662

Interest on state securities (interest bearing)

663

Interest on securities and bills of exchange/promissory notes issued by private entities

Group 670 — Reverse REPO Transactions with Securities

671

With securities issued by state-owned entities

672

With securities and bills of exchange/promissory notes issued by private entities

Group 680 — Closing of Classic REPO Operations with Securities

681

With securities issued by state-owned entities

682

With securities and bills of exchange/promissory notes issued by private entities

690

Other payments under Section 6, including:
Payments with respect to off-book securities including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to payments under Section 6
Refund of erroneously debited amounts under Section 6

Section 7 — Goods and Intangible Assets

710

Payments for goods except for real estate and goods classified under the following payment purpose codes: 711, 712 and 713, including:
Payments for agricultural, forestry and fishery produce
Payments for processing industries products (food products, beverages, tobacco products, textile, clothes, leather and leather products, wood and products made of wood and cork, products made of straw and plaiting materials, paper and paper products, chemicals and chemical products, pharmaceutical products and substances, rubber  and plastic goods, minerals, non-metallic and other products, base metals, end metallic products, computers, electronic and optical products, electrical equipment, machines and equipment, cars, trailers and semi-trailers, other transportation equipment, furniture and other end products)
Remittance by a legal entity (from its current account to the bank account intended to record transactions with corporate payment cards) of imprest amounts to enable its employees to purchase goods
Payments for potable and hot water, electric power supply, heating (gas or hot water) purchased by legal entities Compensation of a goods supplier for the payment by installments for the goods

711

Acquisition and sale of goods abroad without import thereof to Kazakhstan

712

Export of foreign goods previously imported to Kazakhstan without significant transformation thereof

713

Purchase abroad of previously exported Kazakhstan goods without significant transformation thereof

Group 720 — Real Estate Related Payments

721

Payments related to real estate located in Kazakhstan, including:
Payments for buildings and constructions in Kazakhstan
Payments for joint residential development share remitted by individuals to the accounts of construction organizations (milestone payments to purchase residential property in Kazakhstan)
Remittances ensuring joint development of real property in Kazakhstan under joint operations agreements Payment of profits gained from operation of real property located in Kazakhstan under joint operations agreements

722

Payments for real property in Kazakhstan, including:
Payments for buildings and constructions outside Kazakhstan
Remittances ensuring joint development of real property in Kazakhstan under joint operations agreements
Payment of profit gained as the result of operation of real property outside the Republic of Kazakhstan under joint operations agreements

730

Purchase of non-produced non-financial assets, including payments for:
Land and subsoil thereof, including payments for the right of permanent land use Software
Patents Goodwill Trade name
Trademark

780

Return of money for non-supplied goods, including:
Money refund for non-supplied goods, intangible assets and non-rendered services intended for goods repair

790

Other payments under Section 7, including
Payments for off-book goods including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to payments under Section 74

Section 8 — Services

Group 810 — Transportation and Storage Services

811

Payments for air transport services, including: Rental of an aircraft with a crew
Passenger air transportation services
Cargo air transportation and space transportation services

812

Payments for water transportation services, including:
Rental of sea transport with crew
Passenger inland water transportation services
Passenger sea transportation services Cargo sea transportation services
Cargo inland water transportation services

813

Payments for railway transportation services, including:
Rental of railway transportation with a crew
Passenger long haul railway transportation services
Cargo railway transportation services

814

Payments for other land transportation services, including:
Rental of other land transport with a crew
Passenger other land transportation services
Automobile cargo transportation services and carriage services

815

Payments for pipeline transportation services

816

Payments for storage and warehousing services

817

Ancillary transportation services

818

Payments for mail and courier services, including:
Services rendered by the national post operator (mailing services, services related to newspapers and other periodicals, letters, parcels and packages, services rendered by post offices, other mail services)
Courier services except for the services rendered by the national post operator (courier services aimed at letters, food and other goods delivery)

819

Other payments related to transportation services

821

Payments for construction services, including:
Building and structures construction works, including the cost of goods acquired and used to effect such works Bridges, roads and railways construction works, including the cost of goods acquired and used to construct such facilities
Other engineering installations construction works, the cost of goods acquired and used to erect thereof Buildings demolition and construction site preparation works
Buildings and structures repair Electrical installation works
Water supply, heating and air conditioning systems installation works Other assembly (installation) works
Other construction and finishing works at the final stage Roof timber (roofing) installation works
Other special construction works not included into other groups
Pipelines, telecommunication lines and electric power supply lines (power cablings) installation works Electric power stations, mining and processing facilities construction works
Other construction and installation works (including installation works with respect to the following structures: fencing, blinds and sheds, lighting and alarm systems at the roads, airports and ports)
Construction completion works (plastering works, wood structures installation works, floor and wall covering, painting and glass works)
Services involving rental of equipment with an operator thereof for construction or demolition of a building or a structure

822

Payments for goods repair and technical maintenance services, including:
Any goods repair and technical maintenance services including sea vessels, aircrafts and other means of transportation except for renovation (included into construction services), computer hardware repair (included
into IT services) and repair of oil and gas wells (included into professional, scientific and technical services)

Group 830 — Payments for Insurance Services

831

Life insurance premia (payment), including:
Transfer of pension savings by Unified Savings Pension Fund Joint Stock Company or a voluntary pension fund to an insurance organization under a retirement annuity agreement

832

Life insurance compensation, including:
Remittance by insurance company of life and annuity insurance payments Regular/life-long annuity insurance payments by an insurance company

833

Other insurance premium, including:
Insurance premium (contribution) with respect to other insurance types (except for life insurance)

834

Other insurance compensations, including:
Remittance of other insurance proceeds by an insurance company (except for life insurance compensations) to a bank for subsequent crediting to individuals’ bank accounts
Remittance of guaranteed insurance compensations by Insurance Compensation Guarantee Fund Joint Stock Company

835

Reinsurance

836

Compensation to a reinsured person

837

Insurance and reinsurance fees including:
Insurance agents’ fees

838

Refund of surrender value under an endowment insurance agreement

839

Other insurance services, including:
Actuarial services
Supplemental insurance services (advisory services, appraisal services in the sphere of insurance and pension benefits)

841

Payments for financial services except for the payments classified under payment purpose codes 842 and 843, including:
Charges of a bank or an organization performing certain banking operations for banking and other operations provided for in the Law of the Republic of Kazakhstan “Regarding Banks and Banking Activities in the Republic of Kazakhstan” dated 31 August 1995
Intermediary and ancillary services of financial organizations (except for the services of insurance organizations and unified savings pension fund)
Fees of professional securities market participants for performed operations
Fees for money cashing
Fees under an underwriting agreement
Fees for exchange of worn-out currency in a non-Kazakhstan resident bank
Fees related to furnishing of the loan (financial leasing inclusive)
Financial advisory services

842

Fees for internet banking services

843

Fees for mobile banking services

844

Payments to intermediaries within trade transactions, including:
Fees of trading and agency firms, brokers, dealers, trade agents with respect to trade transactions with goods and services including trade transactions at sea vessels and aircrafts, auctions
Agency services related to real property rendered for a consideration or under an agreement

Group 850 — Other Business Services

851

Payments for IT services, including:
Computer software development services
Software publishing services
IT advisory services
Computer hardware management services
Services involving assembly, installation, technical maintenance and repair of computer hardware and peripheral devices
IT and computer systems services
Data and sites processing and other services
Processing services (collection, processing and transfer of information generated in the course of payments and other transactions using payment cards)
Establishment, storage and real time work with data arrays; data processing, tabulation inclusive; data processing in computer time collective use mode or based upon an hourly schedule, continuous management of computer complexes consisting of external devices
Internet portals contents

852

Payments for telecommunication services, including:
Wire telecommunication services (involving data and messages transfer, fixed telephone, services involving provision of wire telecommunication networks by private companies to transfer data via wired telecommunication networks, Internet communication services aimed at software distribution along cable infrastructure)
Wi-Fi telecommunication services (mobile telecommunication services and services rendered by private networks aimed at the provision of Wi-Fi telecommunication services, Wi-Fi telecommunication services aimed at data transfer in Wi-Fi telecommunication networks, wi- fi Internet services used to distribute software in Wi-Fi networks)
Satellite communication services Other telecommunication services

853

Payment for intellectual property use, including:
Payments for the use of title (such as patents, copy rights, trademarks, processes, design)
License fees for reproduction of master copies and prototypes (such as books and manuscripts, computer software, cinematographic works, records)

854

Legal services, including:
Legal advice and recommendations; legal services within legal proceedings and legislative process; drafting legal documents; arbitration services

855

Leasing (operative leasing), including:
Operative leasing of premises, temporary storage warehouses, dead alleys
Own property leasing services
Lease of vehicles and equipment without an operator
Services involving lease and rental of personal consumption articles and household goods
Services involving lease of vehicles, equipment and other inventories
Payment by the tenant to the landlord of all expenses related to rented premises under a tenancy agreement (including utilities expenses, telecommunication services, building security and other services)
Payment by a legal entity to an individual for lease of personal property owned by such an individual

856

Payments for public utilities services, including:
Purchase of public utilities by an individual: potable water, hot water, electric power, heating (gas, hot water), sewage, gas, lift, housing maintenance, garbage disposal, collective aerial, technical maintenance of meters, technical maintenance of gas systems, payment for broadcasting services

857

Payments for information services, including:
Information agency services, including provision of news digests, photographs and feature stories to mass media
Data base creation, storage and distribution
Direct individual subscription to periodicals delivered by post or otherwise; library and archive services
Telephone inquiries center services

858

Marketing and market research services, including:
Design, production and marketing of advertisements using advertising agencies Advertisements publication in mass media including advertising time purchase and sale Organization of exhibitions and trade fairs, goods advertisement abroad
Marketing researches, public opinion surveys with respect to various issues

859

Payments for professional, scientific and technical services, including: Accounting services
Tax advisory services
Management advisory services, services rendered by head offices
Services in the sphere of architecture and engineering surveys as well as technical advice in these spheres Technical tests and analysis services
Research and exploratory development in the sphere of natural and technical sciences
Services related to researches and exploratory development in the sphere of social and liberal arts Design services
Services in the sphere of photography Translation and interpretation services Secretarial services
Veterinary services
Complex administrative office services
Photocopying, drafting documents and special supplemental office services Conference arrangement services
Packing services
Services in the sphere of agriculture (except for veterinary services) Services in the sphere of forestry (forest husbandry and timber cutting)
Supplemental services in the sphere of mining industry (oil and natural gas wells drilling services, services related to installation, repair and rigging-down services and other supplemental services in oil and gas sector related to natural gas liquefaction and regasification for the purpose of transportation thereof rendered at the production site)
Other professional, scientific and technical services not included into other groups, including supplemental commercial services
Newspaper printing and other printing services, preprinting and pre-replication services, binding and finishing services as well as the services related thereto
Books, periodicals and other publishing services Visa arrangements
Radiation testing
Appraisal services except for appraisals effected by intermediaries under trade transactions and insurance agents in connection with operations with real property or insurance
Inquiry and security services
Design of equipment for technology processes and automated production units Electric power distribution and transfer
Water distribution services
Services involving distribution of fuel gas in pipelines Laundry and dry cleaning services to legal entities
Equipment assembly, installation and technical maintenance services (except for computer hardware as well as installation and erection of structures from prefabricated structures)
Building cleaning services (including disinfection, deratization and disinfection, window cleaning, traditional and specialized cleaning, furnace and pipeline cleaning)
Services involving collection, processing and removal of wastes, recoverable materials, reclaiming

Group 860 — Services to Individuals as well as services in the sphere of culture and recreation

861

Payments for educational services, including:
Payment for education services rendered to individuals and legal entities regarding training of their employees (in the sphere of nursery and pre-school education, secondary education, higher education, other education, courses, trainings, seminars, internships)

862

Payments for medical services, including:
Services rendered by hospitals, services in the sphere of medical and dentist practices, health care, patient care

869

Payments for the services in the sphere of culture and recreation, including:
Services in the sphere of craft, art and recreation (rendered by performing artists, authors, composers, sculptors, painters, graphic artists in the sphere of production and entertainment events, theatrical equipment operation) Services rendered by libraries, archives, museums and other cultural organizations
Services related to gambling and betting
Sports services and leisure organization services (operation of sport facilities, sports clubs, fitness clubs, entertainment parks and theme parks, leisure parks and beaches, fireworks as well as light and sound shows, slot machines)
Services of hairdressing and beauty salons
Services involving movies, video films, radio and TV programs production Tracks and audio records publishing services
Audio and video records copying services Radio broadcasting services
Services involving creation and broadcasting of TV programs and original products

871

Travels, including:
Cost of tours excluding transportation costs (tickets) (when paying for the tickets the following codes shall be specified depending on the type of the means of transportation: 811, 812, 813, 814)
Cost of tours tickets value inclusive (when paid under one payment document)
Services rendered by tourist agencies
Entertainment and business trip expenses
Remittance by a legal entity to a bank of an amount of entertainment and business trip expenses for subsequent crediting thereof to the bank account of its employee or to a bank account intended for accounting operations with corporate payment cards

872

Payments for accommodation and catering services, including:
Hotel services
Services involving rental of premises for weekends and other short-term accommodation Services of campings and parking lots for mobile houses and residential trailers Restaurant services and food products supply delivery services
Ordered meals and ready meals delivery services Beverages supply services
Compensation by a legal entity of an individual’s expenses for hotel accommodation services

880

Refunds for non-rendered services, including:
Purchase by banks branch offices travelers checks from the clients thereof

890

Other payments under Section 8, including:
Off-book payments for services including refunds under payment documents prepared in breach of Kazakhstan legislation with respect to payments under Section 8
Refund of erroneously debited amounts with respect to payments under Section 8
Refund of excessively remitted money for the services and in case of the services costs reduction Refund of money by a services provider for undue discharge of agreement terms and conditions

Section 9 — Payments to/from the Budget

Group 910 — Generally Established Procedure

911

Accrued (calculated) and other obligations payable to the budget

912

Penalties related to obligations payable to the budget

913

Penalties for breach of Kazakhstan legislation

914

Revenues to the budget gained as the result of inspections by state revenue authorities

915

Penalties imposed as the result of inspections conducted by state revenues authorities

916

Penalties imposed based upon the results of inspections conducted by state revenues authorities

917

Revenues to the budget in case of change (extension) of taxes payment deadlines

918

Penalties in case of change (extension) of taxes payment deadlines

919

Penalties imposed prior to taxes payment deadlines extension

921

Revenues to the budget based upon in-house audit results

922

Penalty as the result of an in-house audit

923

Remittance of penalties imposed due to the failure to submit a Goods Import Application and to pay indirect taxes

924

Penalty accrued on the refunded VAT excessive amount

Group 960 — Refunds from (Offset in) the Budget

961

Offset of VAT paid with respect to goods (works, services) acquired and financed by a grant provided for the purpose of tax arrears repayment

962

Refund of VAT paid with respect to goods (works, services) acquired and financed by a grant

963

Refund of VAT by a diplomatic and similar representatives accredited in the Republic of Kazakhstan

964

Offset of excessive (erroneously) paid amount to redeem the debt on accrued amounts based upon the results of an inspection by state revenues authorities

965

Penalty in favor of a taxpayer for the breach by the state revenue authority of the deadline established for excessive VAT refund

966

Penalty in favor of a taxpayer for the breach by the state revenues authority of a deadline established for a tax, a payment refund

967

Penalty in favor of a taxpayer for the breach by the state revenues authority of a deadline established for a tax, a payment offset

968

Penalty refund by a taxpayer

969

Offset of excessive (erroneously) paid amount to repay the amounts accrued on the results of an in-house audit

Group 970 — Refund (Offset) from the Budget of an Excessive VAT, other Refunds (Offsets) of Paid Amounts

971

Refund from the budget of excessive (erroneously) paid amounts to a bank account

972

VAT refund with respect to zero taxable revenues when such VAT accrued prior to 1 January 2009

973

Offset of VAT excess against the tax accrued after 1 January 2009

974

Refund of offset VAT excess against the tax accrued after 1 January 2009

975

Transfer from one budget classification code to another budget classification code

976

Transfer from one state revenue authority to another state revenue authority

977

VAT offset with respect to revenues taxable at zero rate when such VAT accrued prior to 1 January 2009

978

Refund of paid penalty

979

Other

991

Budget payments received from Kazakhstan citizens

992

Penalties related to budget payments from Kazakhstan citizens

993

Penalties for breach of Kazakhstan legislation received from Kazakhstan citizens

994

Repayment of insufficient payments from Kazakhstan citizens

995

Administrative penalties imposed on state revenue authorities

996

Refund of VAT paid in the course of goods import

997

Refund of VAT paid during acquisition of works, services from a non-Kazakhstan resident

998

Refund of VAT imposed on fixed assets introduced into operation, real property investments, acquired biological assets

Notes:

1.    Operations with derivative financial instruments shall be assigned to the payment purpose code specified (hereinafter the “code”) of the applicable section depending on the type of assets constituting the basis of the financial transaction.

2.   Section 1 — Specific Remittances

Code 150 (Transit Remittances on Correspondent Bank Accounts) shall be assigned by the relevant intermediary bank. Upon the receipt of a transit payment the beneficiary’s bank shall specify economic sectors and payment purpose codes corresponding to the transactions for subsequent submission of information. All necessary details of the payment by the beneficiary’s bank shall be specified on the basis of an agreement between the clients under which sold goods or rendered services are paid.

Code 181 (Transactions on Letters of Credits) shall be assigned when the issuer bank remits the amount (coverage) to secure  the obligations under letters of credit from the client’s bank account to such a bank’s account (except for the interest for the letter of credit use), money refund when the letter of credit is revoked. In the course of transactions with letters of credit money remittances by the issuing bank to the beneficiary’s bank shall be classified depending on the payment purpose, including:

1) payment under a letter of credit by an issuing bank of a letter of credit amount with money provided to the issuing bank for the letter of credit validity term provided that such money is likely to be used to make payments under the letter of credit (in case of a secured letter of credit);

2) payment under a letter of credit to a Kazakhstan resident or a non-Kazakhstan resident from the client’s current account (in case of an unsecured letter of credit);

3) payment under a letter of credit from the bank’s own funds from the account “Debtors under Documentary Operations” (in case of lack of money on the client’s account as of the time of the payment with respect to an unsecured letter of credits);

4) crediting money by a non-Kazakhstan resident bank on the correspondent account of a Kazakhstan resident bank.

Code 182 (Guarantee Operations) shall be assigned in the course of money (security) remittance to secure guarantee obligations from the bank account of the client issuing payment instructions to such a bank’s account (except for remittance of an interest under the guarantee), money refunding in case of a guarantee termination. This code shall be assigned to money remittances made by the guarantor bank in case of a guarantee event occurrence depending on the payment purpose.

3.   Section 3 — Deposits

Section 3 (Deposits) shall exclude payment to other persons for goods, services, specific remittances, payments and(or) remittance classified under other sections of the Detailed Chart of Payment Purpose Code.

If the payment originator has any information regarding the sources and purposes of crediting to a bank account and of debiting cash from the bank account, then the code corresponding to the payment purpose shall be assigned. Code 311 (Call deposits) (opened on the basis of a bank deposit agreement), Code 331 (Depositing cash on current accounts), Code 321 (Call deposit (opened under a bank deposit agreement) debiting), Code 341 (Current bank accounts cash debiting) shall be specified if the payment originator doesn’t have such information.

4.   The codes of securities purchase by a non-Kazakhstan resident shall be assigned by the Kazakhstan resident participating in the transaction to securities sales under Sections 5 (Securities, Bills of Exchange/Promissory Notes and Deposit Certificates Issued by non-Kazakhstan Residents and Investments to Foreign Capital) and Section 6 (Securities and Bills of Exchange/ Promissory Notes Issued by Kazakhstan Residents and Participation in the Charter Capital of Kazakhstan Residents).

5.   Sections 7 (Goods and Intangible Assets) and 8 (Services)

In Sections 7 (Goods and Intangible Assets) and 8 (Services) goods and services shall be specified subject to the Kazakhstan Classifier GK RK04-2008 (Classifier of Goods and Services by Economic Activities) and BPM6 (Balance of Payment and International Investment Position Manual, Sixth Edition) of the International Monetary Fund.

Any payments for goods and intangible assets, services shall include advance payments.

Section 7 (Goods and Intangible Assets) shall exclude payments for precious metals qualified under Section 2 (Foreign Exchange Transactions and Operations with Precious Metals).

Code 730 (Purchase of Non-Produced Non-Financial Assets) shall be specified with respect to payments for the following items:

1) land and subsoil, including the right of permanent land use;

2) tangible assets used to produce goods and services that do not result from production;

3) intangible assets acquired to ownership (including software, patents, goodwill, trade names, trademarks).

Code 853 (Payment for intellectual property use) shall be assigned to acquisition of the right to use intangible assets.

Payments by legal entities for acquired electric power, gas and water (utilities services) shall be qualified under Code 710 (Payments for goods except for real estate and goods qualified under the following payment purpose codes: 711, 712 and 713).

6.   Section 9 — Payments to/from the Budget

This section shall include the code related to payments to the state budget and to refunds from the state budget (except for pensions and allowances).

Code 911 shall be assigned when remitting accrued and other obligations to the budget (except for penalties and fines) provided for in the Budget Code of the Republic of Kazakhstan dated 4 December 2008 and the Code of the Republic of Kazakhstan dated 10 December 2008 “Regarding Taxes and Other Obligatory Payments to the Budget” (Tax Code) with  the exception of the following amounts payable to the budget based upon the results of inspections conducted by the state revenue authorities, when the taxes payment deadlines are changed (extended) based upon in-house audits results.

Code 912 shall be specified in case of payment of penalties imposed with respect to the payments to the budget for the breach of deadlines established for payment of taxes, obligations and other payments to the budget, with the exception of the penalties accrued based upon the results of inspections by state revenues authorities, imposed in case of change (extension) of taxes payment deadlines; accrued based upon the results of an in-house audit.

Code 913 shall be specified in case of payment of fines imposed for administrative violations accrued in compliance with the Code of the Republic of Kazakhstan “Regarding Administrative Violations” dated 5 July 2014 (hereinafter the “Administrative Violations Code”) with the exception of the penalties imposed based upon the results of inspections by state revenue authorities; penalties imposed prior to the taxes payment deadline extension.

Code 914 shall be assigned to remittances of taxes, mandatory and other payments to the budget (except for penalties and fines) payable under a notice of accrued amounts based upon the results of inspections by state revenue authorities.

Code 915 shall be assigned when paying penalties imposed based upon the results of inspections by state revenue authorities with the exception of penalties accrued on the payment obligations to the budget imposed in case of change (extension) of taxes payment deadlines as well as those accrued based upon in-house audit results.

Code 916 shall be assigned in case of payment of penalties imposed based upon the results of inspections by state revenues authorities with the exception of penalties imposed for the breach of Kazakhstan legislation (except for those imposed based upon inspections by state revenues authorities); imposed prior to taxes payment deadlines extension.

Code 917 shall be assigned to payments to the budget of taxes with changed (extended) payment deadlines.

Code 918 shall be assigned in case of payment of a penalty accrued in case of a change (extension) of taxes payment deadlines; a penalty accrued based upon the results of inspections conducted by state revenue authorities; a penalty imposed based upon in-house audit results.

Code 919 shall be assigned to penalties imposed prior to extension of taxes payment deadlines with the exception of penalties imposed for administrative violations in the sphere of taxation, penalties imposed under the Administrative Violation Code, fines imposed based upon the inspections conducted by state revenue authorities.

Code 921 shall be assigned to remittances of taxes, mandatory and other payments to the budget (except for penalties) payable on the basis of a notice on elimination of violations identified based upon an in-house audit results.

Code 922 shall be assigned to payment of a penalty accrued based upon the results of an in-house audit results with the following exceptions: penalties imposed with respect to payment obligations to the budget, penalties imposed in case of a change (extension) of taxes payment deadlines; penalties imposed based upon the results of inspections by state revenues authorities.

Code 924 shall be assigned to a remittance of the penalty accrued on the refunded VAT excess not confirmed during an inspection conducted by state revenue authorities.

Code 968 shall be assigned to a refund by taxpayers of excessive or erroneously paid penalty with respect to payments to the budget.

Code 971 shall be assigned to a refund from the budget to the taxpayer’s bank account of excessively (erroneously) paid taxes, mandatory and other payments.

Code 975 shall be assigned to an excessively or erroneously paid amount to the budget, transfer of taxes and other mandatory payments from one budget classification code to another budget classification code.

Code 976 shall be assigned in case of erroneously credited taxes, mandatory and other payments to the budget to other state revenues authorities in case of transfer of an excessively or erroneously paid tax and payment to other state revenues authorities.

Code 978 shall be assigned to a refund to taxpayers of a penalty paid with respect to payment obligations to the budget.

Code 979 shall be assigned to other payments including official transfers (subventions, budget exemption, etc.) and loans repayment.

Code 991 shall be assigned to payments by Kazakhstan resident individuals of taxes, mandatory and other payments to the budget (except for the penalties and fines).

Code 992 shall be assigned in case of a payment by a Kazakhstan citizen of penalties accrued for delayed payments to the budget.

Code 993 shall be assigned in case of payment by Kazakhstan citizens of penalties imposed for administrative violations imposed in compliance with the Administrative Violations Code.

Code 995 shall be assigned to payment of penalties imposed by state revenues authorities for administrative violations in compliance with the Administrative Violations Code.

BCC (in case of tax payment)

Code Name

101101

Corporate Income Tax from Legal Entities — Residents

101102

Corporate Income Tax from Legal Entities — Non-Residents

101103

Corporate Income Tax from Legal Entities — Residents withheld at source

101104

Corporate Income Tax from Legal Entities — Non-Residents withheld at source

101105

Corporate Income Tax from Legal Entities operating in the raw materials sector according to the list approved by the Government of Kazakhstan (GOK)

101106

Corporate Income Tax from Legal Entities operating in the raw materials sector according to the list approved by the GOK withheld at source

101107

Corporate Income Tax from Legal Entities — Non-Residents operating in the raw materials sector according to the list approved by the GOK withheld at source

101201

Individual Income Tax withheld at source

101202

Individual Income Tax not withheld at source

101203

Individual Income Tax from individuals operating on one time licenses

103101

Social Tax

104101

Property Tax for Legal Entities and Private Entrepreneurs

104102

Individual Property Tax

104301

Land Tax from individuals on agricultural lands

104302

Land Tax from individuals on populated land

104303

Land Tax from individuals on industrial, transport, communication, defense and other non-agricultural lands

104304

Land Tax on forests

104305

Land Tax on water ponds

104306

Land Tax on specially protected territories of recreational and historical value

104307

Land Tax from Legal entities and private entrepreneurs, private notaries and attorney on agricultural lands

104308

Land Tax from Legal entities and private entrepreneurs, private notaries and attorney on populated land

104401

Transport Tax from Legal Entities

104402

Transport Tax from individuals

104502

VAT on goods and services produced in Kazakhstan

105101

Single Land Tax

105102

VAT on goods and services imported into Kazakhstan except for goods/services from Russia

105103

VAT on goods and services produced by Legal Entities operating in the raw materials sector according to the list approved by the GOK

105104

VAT for a non-resident

105105

VAT on goods and services imported into Kazakhstan from Russia

105106

VAT additionally calculated after an independent customs price check on goods and services imported into Kazakhstan except for Goods/services from Russia

105107

VAT additionally calculated after an independent customs price check on goods and services imported into Kazakhstan from Russia Excise taxes

105201

All types of spirits produced in Kazakhstan

105202

Vodka produced in Kazakhstan

105203

Heavy alcoholic drinks produced in Kazakhstan

105204

Wines produced in Kazakhstan

105205

Cognacs produced in Kazakhstan

105206

Champagne wines produced in Kazakhstan

105207

Beer produced in Kazakhstan

105208

Light alcoholic drinks with ethyl spirit content between 12 and 30 percent produced in Kazakhstan

105209

Salmon caviar produced in Kazakhstan

105210

Tobacco goods with filter produced in Kazakhstan

105211

Tobacco goods without filter produced in Kazakhstan

105212

Wine drinks produced in Kazakhstan

105214

Other light alcoholic drinks with ethyl spirit content below 12 percent produced in Kazakhstan

105215

Wine drinks imported in Kazakhstan

105216

Excise taxes additionally calculated after an independent customs price check on wine drinks imported into Kazakhstan with ethyl spirit content below 12 percent

105218

Wine materials produced in Kazakhstan

105219

Excise taxes additionally calculated after an independent customs price check on wine drinks imported into Kazakhstan

105221

Fire and gas arms (except for that purchased for the needs of the state authorities) produced in Kazakhstan

105223

Gambling business

105224

Lotteries business

105229

Raw oil including gas condenstate produced in Kazakhstan

105236

Cars (except those for people with disabilities) produced in Kazakhstan

105237

Other light alcoholic drinks with ethyl spirit content below 12 percent produced in Kazakhstan

105241

All types of spirits imported to Kazakhstan

105242

Vodka imported in Kazakhstan

105243

Heavy alcoholic drinks imported in Kazakhstan

105244

Wines imported in Kazakhstan

105245

Cognacs imported in Kazakhstan

105246

Champagne wines imported in Kazakhstan

105247

Beer imported in Kazakhstan

105248

Light alcoholic drinks with ethyl spirit content between 12 and 30 percent imported in Kazakhstan

105249

Salmon caviar imported in Kazakhstan

105250

Tobacco goods with filter imported in Kazakhstan

105251

Tobacco goods without filter imported in Kazakhstan

105255

Cars (except those for people with disabilities) imported in Kazakhstan

105258

Wine materials imported in Kazakhstan

105259

Diesel fuel imported into Kazakhstan

105260

Gasoline (except aviation fuel) imported to Kazakhstan

105261

Fire and gas arms (except for that purchased for the needs of the state authorities) imported in Kazakhstan

105269

Excise taxes additionally calculated after an independent customs price check on wine drinks imported into Kazakhstan

105270

Excise taxes additionally calculated after an independent customs price check on all types of spirit imported into Kazakhstan

105271

Excise taxes additionally calculated after an independent customs price check on all types of vodka imported into Kazakhstan

105272

Excise taxes additionally calculated after an independent customs price check on all types of heavy alcoholic drinks imported into Kazakhstan

105273

Excise taxes additionally calculated after an independent customs price check on all types of wines imported into Kazakhstan

105274

Excise taxes additionally calculated after an independent customs price check on all types of cognacs imported into Kazakhstan

105275

Excise taxes additionally calculated after an independent customs price check on all types of champagne wines imported into Kazakhstan

105276

Excise taxes additionally calculated after an independent customs price check on all types of beers imported into Kazakhstan

105277

Excise taxes additionally calculated after an independent customs price check on light alcoholic drinks with ethyl spirit content between 12 and 30 percent imported into Kazakhstan

105278

Excise taxes additionally calculated after an independent customs price check on salmon caviar imported into Kazakhstan

105279

Excise taxes additionally calculated after an independent customs price check on tobacco goods imported into Kazakhstan

105280

Excise taxes additionally calculated after an independent customs price check on other tobacco containing goods imported into Kazakhstan

105281

Excise taxes additionally calculated after an independent customs price check on tobacco goods imported into Kazakhstan

105283

Excise taxes additionally calculated after an independent customs price check on wine materials imported into Kazakhstan

105284

Excise taxes additionally calculated after an independent customs price check on diesel fuel imported into Kazakhstan

105285

Excise taxes additionally calculated after an independent customs price check on gasoline (except aviation fuel) imported into Kazakhstan

105286

Excise taxes additionally calculated after an independent customs price check on fire and gas arms (except for that purchased needs for one of the state authorities) imported into Kazakhstan

105287

Excise taxes additionally calculated after an independent customs price check on raw oil, including gas condensate, imported into Kazakhstan

105290

Gasoline (except aviation fuel) of own production sold wholesale

105291

Diesel fuel of own production sold wholesale

105292

Gasoline (except aviation fuel) of own production sold retail or used for own purposes

105293

Diesel fuel of own production sold retail or used for own purposes

105294

Gasoline (except aviation fuel) sold by legal entities and individuals wholesale

105295

Diesel fuel sold by legal entities and individuals wholesale

105296

Gasoline (except aviation fuel) sold by legal entities and individuals retail or used for own purposes

105297

Diesel fuel sold by legal entities and individuals retail or used for own purposes

105302

Tax on excess profit

105303

Payment for use of water resource on the surface

105304

Payment for use of forests

105305

Bonuses

105306

Royalty

105307

Rent tax on exported raw oil

105308

Kazakhstan share on production sharing agreements

105309

Payment for use of radio frequency spectrum

105310

Payment for use of water vessel ways

105311

Payment for use of wildlife

105313

Payment for use of specially preserved territories of state value

105314

Payment for use of specially preserved territories of local value

105315

Payment for use of land lots

105316

Payment for environmental pollution

105322

Tax on excess profit from legal entities operating in the raw materials sector according to the list approved approved by the GOK

105325

Bonuses from legal entities operating in the raw materials sector according to the list approved by the GOK

105326

Royalty from legal entities operating in the raw materials sector according to the list approved by the GOK

105328

Kazakhstan share on production sharing agreements from legal entities operating in the raw materials sector according to the list approved by the GOK

105401

Tax for state registration of private entrepreneurs

105402

License fee for the right to perform certain activities

105403

Tax for state registration of legal entities

105404

Auction fees

105406

Fee for passage of vehicles through the territory of Kazakhstan

105410

Fee for using the toll state roads of local value

105412

Fee for state registration of radio electronics and high frequency devices

105413

Fee for granting licenses for using radio frequency spectrum by TV and radio

105414

Fee for state registration of mechanical transport vehicles

105415

Fee for state registration of sea, river and small vessels

105416

Fee for state registration of medicines

105417

Fee for state registration of civil air vessels

105418

Fee for state registration of rights on real estate deals

105419

Payment for placement of outdoor visual advertisement on roads of state value

105420

Payment for placement of outdoor visual advertisement on roads of local value

106101

Customs duties on imported goods except for duties taken from individuals

106102

Customs duties on imported goods

106103

Customs duties additionally calculated after an independent customs price check on imported goods

106104

Customs duties on imported goods taken from individuals

106201

Proceeds from executing customs control and procedures

106202

Duties taken to protect local manufacturers

106203

Proceeds from executing customs control and procedures additionally calculated after an independent customs price check on imported goods

106204

Duties taken to protect local manufacturers additionally calculated after an independent customs price check on imported goods

107109

Other tax proceeds to the republican budget

107110

Other tax proceeds to the local budget

108101

Consular fee

108102

State fee for submitting suit applications to the court

108103

State fee for notary actions

108104

State fee for registration of a civil condition

108105

State fee for exit visa issuance or invitation letter registration

108106

State fee for visa issuance to foreigners

108107

State fee for citizenship documents

108108

State fee for registration of a residential address

108109

State fee for granting hunting licenses

108110

State fee for registering of civil weapons

108111

State fee for issuance of passports and IDs

108112

State fee for granting licenses to own/carry firearms

108113

State fee for apostile

108114

State fee for issuing driver’s licenses

108115

State fee for issuing vehicles registration certificates

108116

State fee for issuing license plates

201101

Share of profit of the republican state enterprises

201102

Share of profit of the local state enterprises

201201

Profit of the National Bank of Kazakhstan

201202

Interest of GOK deposits

201203

Dividends on shares owned by the state

201204

Interest on placement of funds borrowed by the state abroad in the local commercial banks

201206

Interest from state securities bought in the securities market

201211

Payment for the information on subsurface resources

201213

Profit from the state lotteries except for the regional lotteries

201215

Dividends on the shares in the local government ownership

201217

Profit from the regional lotteries

201226

Payment for the military polygons use

201227

Payment for the cosmodrome Baykonur

201228

Rent fee for state property use

201229

Rent fee for local government property use

201301

Proceeds from compensation of losses of agricultural and forest manufactures due to the agricultural and forest land requisitioning

201302

Proceeds from services rendered by state enterprises financed from the state budget

201303

Proceeds from services rendered by state enterprises financed from the local budget

201304

Payment for the sale of land lots rent rights

201305

Payment for intercity and international communication services

202109

Proceeds from the funds withheld from salaries of convicted people

202113

Payment for movable property collateral registration

202303

Proceeds from government purchases made by the state enterprises financed from the state budget

202304

Proceeds from government purchases made by the state enterprises financed from the local budget

202305

Proceeds from sale of confiscated property

202306

Proceeds from sale of no one’s property

203101

Administrative fees and sanctions levied by the central state authorities

203102

Proceeds from alcoholics placed into special conditions

203104

Proceeds from confiscated profits derived from unlicensed activities except gambling

203106

Executive sanction

203107

Amounts of sanctions applicable to commercial banks violating reporting requirements

203109

Proceeds from banks violating the tax legislation

203110

Penalties for environmental protection law violation

203111

Administrative fees and sanctions levied by the local state authorities

203112

Other sanctions and penalties levied by the state authorities financed from the republican budget

203113

Other sanctions and penalties levied by the state authorities financed from the local budget

203114

Proceeds from confiscated profits derived from unlicensed gambling

203115

Proceeds from confiscated profits derived from individual entrepreneurs operating without state registration

203116

Profit derived from the violations of the antimonopoly law

204101

Interest on loans under the leasing program

204102

Interest on loans for co-financing of investment projects

204103

Interest on loans by ADB for agricultural sector development

204104

Interest on loans by Eximbank Kazakhstan for investment projects

204105

Interest on loans for purchase of cattle-breeding products

204106

Interest on other loans

204107

Interest on loans for small enterprises development

204108

Interest on loans extended to production enterprises for equipment leasing

204109

Interest on loans extended to agricultural enterprises through the system of rural credit societies

204201

Interest on loans extended for the housing construction and purchase program

204301

Interest on loans extended to the local authorities from the state budget

204303

Interest on loans extended for other purposes

204401

Interest on loans extended as technical assistance

204402

Interest on loans extended for enterprises development projects

204403

Interest on loans extended for SME development

204404

Interest on loans extended for post privatization support of agricultural enterprises

204405

Interest on loans extended to support the oil industry

204406

Interest on loans extended to build the Astana airport

204407

Interest on loans extended to modernize the irrigation systems

204501

Interest on loans extended to develop the city transportation

204502

Interest on loans extended to develop the Atyrau water and sewage system

204503

Interest on loans extended to develop the Almaty water and sewage system

204504

Interest on loans extended for the project of water and land resources management

204601

Interest on government guarantees paid by the legal entities

204701

Interest on external loans extended to foreign states

204801

Interest on loans extended to support small entrepreneurship

204802

Interest on loans extended to agricultural producers

204803

Interest on loans extended to support economy sectors

204804

Interest on loans extended for local investment projects

204805

Interest on other loans

205101

Unclear profits

205102

Kazakhstan share from the distribution of additional duty

205104

Proceeds from voluntary submission or confiscation of property or services rendered to government officials

205109

Other non-tax proceeds to the republican budget

205110

Other non-tax proceeds to the local budget

205111

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on Corporate Income Tax from Legal Entities operating in the raw materials sector

205112

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on Corporate Income Tax from Legal Entities — Non-Residents operating in the raw materials sector withheld at source

205113

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on Corporate Income Tax from Legal Entities — Residents operating in the raw materials sector withheld at source

205114

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on VAT from Legal Entities operating in the raw materials sector

205115

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on excessive income tax from Legal Entities — Residents operating in the raw materials sector

205116

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on bonuses from Legal Entities operating in the raw materials sector

205117

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on royalties from Legal Entities operating in the raw materials sector

205118

Transfer from the National Fund of the Republic of Kazakhstan as a compensation of losses on Kazakhstan share in the production sharing agreement

205123

Receipt of receivables from the state entities finances from the republican budget

205124

Receipt of receivables from the state entities finances from the local budget

205125

Return of unused funds received from the republican budget

205126

Return of unused funds received from the local budget

301103

Proceeds from the sale of property of state entities financed from the local budget

301104

Proceeds from the sale of property of state entities financed from the republican budget

301106

Proceeds from sale of arms and military machinery

302101

Proceeds from repayment of debts for goods received from the state reserves

302102

Proceeds from sale of excessive supply

302103

Proceeds from sale of grain from the state reserves

303102

Sale of intangible assets

303103

Proceeds from sale of land lots and the right of land use

303104

Proceeds from sale of state agricultural

401201

Official Transfer