Budget Classification Codes of the Republic of Kazakhstan

What the budget classification is

The Unified Budget Classification is a systematic grouping of budget revenues and expenditures in which every item is assigned a numeric code. It helps the treasury, government bodies, taxpayers and organizations determine the purpose of funds and the budget level in the same way.

The current classification includes:

• the classification of budget revenues — taxes, payments, fines, transfers and other income;
• the functional classification of expenditures — the area of government functions, the administrator, the programme and the subprogramme;
• the economic classification of expenditures — the nature of the transaction and the type of cost;
• the structure of the specifics of the economic classification of expenditures.

How a revenue code is structured

A code is built from successive levels of the classification. Each group of digits clarifies the economic substance of the payment: category, class, subclass and specific. That is why payments with similar names may have different BCCs depending on the legal basis, the recipient, the territory and the budget level.

A code cannot be chosen on the basis of the words "fine", "tax" or "duty" alone. For example, payments for the use of natural resources and the fee for negative environmental impact are recorded separately. Since 2026, code 105316 has had a different purpose, and BCC 401101 is used for the fee for negative impact — a clear example of why checking is necessary.

Where BCCs are used

How to check a BCC before paying

1. Determine exactly the type of payment and its legal basis.
2. Obtain the payment details from the government body or from an official electronic service.
3. Open the current wording of Order No. 151 in the Adilet legal information system.
4. Compare the full name of the code, not just the digits.
5. Check the code of the state revenue authority, the territory and the recipient.
6. Confirm the payment purpose code and the other bank details.
7. Keep the receipt and the source against which the details were checked.

Why an old reference table is dangerous

The same numeric code may be abolished, moved or given a new name. Order No. 151 entered into force on 1 January 2026 and has already been amended during the year. A file downloaded a few months ago may therefore not reflect the current classification.

An incorrect BCC can result in money being credited to the wrong type of revenue, arrears arising, late-payment penalties being charged, or the need to file an application to transfer the payment. The mere fact that money has left your account does not yet confirm that the obligation has been properly performed.

What to do in case of an erroneous payment

First check the payment status in the taxpayer's account or another relevant service. Then contact the relevant state revenue authority or the revenue administrator with an application for offset, transfer or refund. You will need the payment document, the IIN/BIN, the amount, the date, the incorrect and the correct code, and documents confirming the basis.

Do not pay a large amount again without checking: this may create an overpayment and complicate reconciliation. If the deadline for performing the obligation is about to expire, clarify the procedure with the competent authority in advance.

The BCC and the payment purpose code are not the same thing

The BCC determines the type of budget revenue or expenditure. The payment purpose code is used by the bank payment system to classify the transaction. A payment order may require both codes at the same time, as well as the BIC, the IIC, the BIN of the beneficiary and the code of the state revenue authority.

Official sources

• Unified Budget Classification under Order No. 151;
• the websites of the Ministry of Finance and the State Revenue Committee;
• the taxpayer's account and official government services;
• the written payment details of the administrator of the specific revenue.

Archive file

The file from the 2012 publication has been kept solely for history and for comparing former codes:

Download the archive document: kody-byudzhetnoy-klassifikacii.doc [398.5 Kb] (downloads: 63)

Conclusion

Budget classification codes of Kazakhstan must be checked immediately before each payment. Use the current wording of Order No. 151 and the recipient's official details; do not carry codes over from old receipts or archived tables without checking them.

This material is for reference only. The payer is responsible for the correctness of the payment details; if in doubt, contact the competent government body.