Revenue Statistics in Asian Countries 2017
Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore
The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
Table 4.3 - Kazakhstan
Details of tax revenue
Revenue Statistics in Asian Countries 2017 - © OECD 2017
4.3 | Kazakhstan | ||||||||||
| Details of tax revenue | ||||||||||
| Million KZT | ||||||||||
| | 1997 | 2000 | 2005 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
| Total tax revenue | .. | 514 722 | 1 938 689 | 3 605 585 | 5 182 314 | 7 212 132 | 7 398 056 | 8 130 544 | 8 364 983 | 6 352 921 |
| 1000 Taxes on income, profits and capital gains | .. | 214 545 | 1 001 587 | 1 726 005 | 2 072 357 | 2 774 181 | 2 826 237 | 2 928 127 | 3 113 992 | 2 467 977 |
| 1100 Of individuals | .. | 51 016 | 122 999 | 268 725 | 312 332 | 376 245 | 438 498 | 492 991 | 552 280 | 598 807 |
| 1110 On income and profits | .. | 51 016 | 122 999 | 268 725 | 312 332 | 376 245 | 438 498 | 492 991 | 552 280 | 598 807 |
| From non-foreign citizens | .. | 51 016 | 122 999 | 240 265 | 276 089 | 336 185 | 395 988 | 442 561 | 492 913 | 566 974 |
| From foreign citizens | .. | 0 | 0 | 28 460 | 36 243 | 40 060 | 42 509 | 50 430 | 59 367 | 31 832 |
| 1120 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1200 Corporate | .. | 163 529 | 878 588 | 1 457 280 | 1 760 025 | 2 397 936 | 2 387 739 | 2 435 136 | 2 561 712 | 1 869 170 |
| 1210 On profits | .. | 163 529 | 878 588 | 1 457 280 | 1 760 025 | 2 397 936 | 2 387 739 | 2 435 136 | 2 561 712 | 1 869 170 |
| From non-oil companies | .. | 163 529 | 508 771 | 664 480 | 847 057 | 1 094 909 | 1 052 499 | 1 039 044 | 1 172 635 | 1 236 561 |
| From oil companies | .. | 0 | 369 817 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| From oil companies to National Fund | .. | 0 | 0 | 792 800 | 912 968 | 1 303 027 | 1 335 241 | 1 396 092 | 1 389 077 | 632 609 |
| 1220 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1300 Unallocable between 1100 and 1200 | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2000 Social security contributions | .. | 0 | 13 758 | 89 446 | 131 041 | 157 105 | 183 225 | 203 361 | 225 948 | 240 590 |
| 2100 Employees | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2110 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2120 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2200 Employers | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2210 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2220 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2300 Self-employed or non-employed | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2310 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2320 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2400 Unallocable between 2100, 2200 and 2300 | .. | .. | 13 758 | 89 446 | 131 041 | 157 105 | 183 225 | 203 361 | 225 948 | 240 590 |
| 2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 3000 Taxes on payroll and workforce | .. | 99 082 | 197 300 | 232 840 | 253 830 | 296 843 | 340 997 | 380 477 | 427 985 | 464 674 |
| The social tax | .. | 99 082 | 197 300 | 232 840 | 253 830 | 296 843 | 340 997 | 380 477 | 427 985 | 464 674 |
| 4000 Taxes on property | .. | 21 013 | 45 996 | 107 366 | 124 632 | 134 109 | 144 757 | 160 845 | 192 063 | 226 853 |
| 4100 Recurrent taxes on immovable property | .. | 20 504 | 44 526 | 105 451 | 122 146 | 131 194 | 141 344 | 157 424 | 188 331 | 224 752 |
| 4110 Households | .. | 3 230 | 2 865 | 4 053 | 4 402 | 4 919 | 5 577 | 6 153 | 9 385 | 10 164 |
| 4120 Others | .. | 17 274 | 41 661 | 101 399 | 117 744 | 126 275 | 135 767 | 151 271 | 178 946 | 214 588 |
| Uniform land tax | .. | 235 | 351 | 578 | 762 | 818 | 820 | 830 | 876 | 833 |
| Property tax | .. | 13 699 | 35 157 | 88 945 | 104 745 | 113 842 | 123 461 | 138 015 | 165 795 | 200 710 |
| Land tax | .. | 3 340 | 6 153 | 11 876 | 12 238 | 11 615 | 11 486 | 12 426 | 12 275 | 13 045 |
| 4200 Recurrent taxes on net wealth | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4300 Estate, inheritance and gift taxes | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4400 Taxes on financial and capital transactions | .. | 509 | 1 470 | 1 914 | 2 486 | 2 915 | 3 413 | 3 421 | 3 732 | 2 101 |
| 4500 Non-recurrent taxes | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4600 Other recurrent taxes on property | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5000 Taxes on goods and services | .. | 179 452 | 680 010 | 1 449 914 | 2 600 449 | 3 849 891 | 3 902 837 | 4 457 631 | 4 404 920 | 2 952 686 |
| 5100 Taxes on production, sale, transfer, etc | .. | 168 678 | 637 765 | 1 327 634 | 2 497 709 | 3 740 606 | 3 782 126 | 4 300 462 | 4 237 236 | 2 816 629 |
| 5110 General taxes | .. | 115 159 | 343 926 | 515 933 | 677 229 | 865 087 | 914 194 | 1 327 433 | 1 197 258 | 943 051 |
| 5111 Value added taxes | .. | 115 159 | 343 926 | 515 933 | 677 229 | 865 087 | 914 194 | 1 327 433 | 1 197 258 | 943 051 |
| Domestic VAT | .. | 75 625 | 68 319 | 71 409 | 197 358 | 208 652 | 134 144 | 445 876 | 333 943 | 203 247 |
| VAT on imported goods | .. | 39 534 | 255 621 | 404 655 | 435 869 | 607 850 | 723 304 | 819 129 | 789 302 | 667 404 |
| Other VAT | .. | 0 | 19 986 | 39 869 | 44 002 | 48 585 | 56 746 | 62 428 | 74 013 | 72 399 |
| 5112 Sales tax | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5113 Other | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5120 Taxes on specific goods and services | .. | 53 519 | 293 839 | 811 701 | 1 820 480 | 2 875 519 | 2 867 932 | 2 973 029 | 3 039 978 | 1 873 579 |
| 5121 Excises | .. | 19 285 | 33 416 | 57 393 | 61 423 | 76 400 | 93 143 | 103 651 | 147 057 | 161 068 |
| Alcohol | .. | 12 939 | 9 821 | 15 590 | 15 691 | 24 098 | 29 493 | 29 659 | 38 788 | 36 345 |
| Tobacco | .. | 5 182 | 5 976 | 17 961 | 22 903 | 29 400 | 37 700 | 45 644 | 78 695 | 98 346 |
| Petroleum product | .. | 1 164 | 14 962 | 20 530 | 20 966 | 20 790 | 22 599 | 24 139 | 25 221 | 26 216 |
| Automobiles | .. | 0 | 2 636 | 3 312 | 1 864 | 2 111 | 3 351 | 4 208 | 4 352 | 931 |
| Others | .. | 0 | 21 | 0 | 0 | 1 | 0 | 2 | 0 | -770 |
| 5122 Profits of fiscal monopolies | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5123 Customs and import duties | .. | 18 471 | 62 249 | 152 226 | 354 487 | 322 316 | 314 994 | 297 959 | 279 313 | 189 522 |
| 5124 Taxes on exports | .. | 0 | 940 | 205 601 | 492 870 | 1 323 625 | 1 264 458 | 1 466 254 | 1 513 573 | 920 175 |
| Taxes on exports | .. | .. | 940 | 1 243 | 22 060 | 499 207 | 457 410 | 585 857 | 778 853 | 692 855 |
| Taxes on exports to National Fund | .. | .. | 0 | 204 358 | 470 810 | 824 418 | 807 048 | 880 397 | 734 720 | 227 320 |
| 5125 Taxes on investment goods | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5126 Taxes on specific services | .. | 0 | 5 149 | 10 789 | 14 566 | 16 451 | 16 770 | 18 862 | 21 036 | 24 798 |
| Telecommunication | .. | .. | 3 890 | 5 167 | 5 535 | 5 881 | 5 309 | 5 476 | 6 167 | 8 151 |
| Placement of outdoor advertisements | .. | .. | 1 259 | 3 247 | 3 723 | 4 664 | 5 016 | 5 652 | 5 981 | 6 076 |
| Gambling business | .. | .. | 0 | 1 156 | 3 693 | 4 393 | 5 064 | 6 385 | 7 598 | 9 231 |
| Others | .. | .. | 0 | 1 219 | 1 614 | 1 513 | 1 381 | 1 350 | 1 291 | 1 340 |
| 5127 Other taxes on internat. trade and transactions | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5128 Other taxes | .. | 15 763 | 192 086 | 385 691 | 897 133 | 1 136 727 | 1 178 567 | 1 086 303 | 1 078 999 | 578 015 |
| Production of useful minerals of non-oil sector companies | .. | 15 763 | 108 453 | 68 618 | 122 128 | 148 494 | 159 313 | 168 186 | 122 909 | 118 073 |
| Production of useful minerals of oil sector companies | .. | 0 | 83 633 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Production of useful minerals of oil sector co. to National Fund | .. | 0 | 0 | 317 073 | 775 005 | 988 233 | 1 019 253 | 918 117 | 956 090 | 459 942 |
| 5130 Unallocable between 5110 and 5120 | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5200 Taxes on use of goods and perform activities | .. | 10 774 | 42 245 | 122 280 | 102 740 | 109 285 | 120 711 | 157 169 | 167 683 | 136 057 |
| 5210 Recurrent taxes | .. | 5 901 | 7 076 | 17 521 | 26 262 | 29 975 | 30 961 | 36 029 | 38 844 | 42 278 |
| 5211 Paid by households: motor vehicles | .. | 3 930 | 4 877 | 13 394 | 21 565 | 24 631 | 25 172 | 29 629 | 31 656 | 34 466 |
| 5212 Paid by others: motor vehicles | .. | 1 971 | 2 199 | 4 128 | 4 697 | 5 344 | 5 789 | 6 401 | 7 188 | 7 812 |
| 5213 Paid in respect of other goods | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5220 Non-recurrent taxes | .. | 4 873 | 35 169 | 104 758 | 76 478 | 79 310 | 89 750 | 121 140 | 128 840 | 93 779 |
| Emissions into the environment | .. | 0 | 25 523 | 85 953 | 57 982 | 58 466 | 67 183 | 93 179 | 97 712 | 63 379 |
| Others | .. | 4 873 | 9 646 | 18 805 | 18 497 | 20 843 | 22 567 | 27 960 | 31 128 | 30 399 |
| 5300 Unallocable between 5100 and 5200 | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6000 Other taxes | .. | 629 | 37 | 15 | 6 | 4 | 3 | 103 | 75 | 141 |
| 6100 Paid solely by business | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6200 Other | .. | 629 | 37 | 15 | 6 | 4 | 3 | 103 | 75 | 141 |
Not available | |||||||||||
Note: Year ending 31st December. Data are on a cash basis. The share of the Republic of Kazakhstan under production sharing contracts of oil companies, the bonuses of oil and non-oil sector companies, the levy for the use of the radio-frequency spectrum, the payment to compensate for historic costs as well as certain other items are classified as non-tax revenues according to the OECD Interpretative Guide, but are considered as tax revenues in Kazakhstan. Headings 1210, 5124 and 5128: These categories includes revenues that are paid to the National Fund of the Republic of Kazakhstan. This fund was created in 2000 as a stabilisation fund and includes revenues levied from oil and gas companies. Heading 2000: Social security contribution revenues are not considered as tax revenues in Kazakhstan, but are considered as tax revenues under the OECD Interpretative Guide, subject to certain criteria. Heading 4120: The uniform land tax is a presumptive tax for farmers and peasants’ households. Such payers are not obliged to pay personal income tax, land tax, environmental fees, transport tax, property tax and other mandatory payments to the budget. The uniform land tax is levied on the value of land in use. | |||||||||||
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Source: Ministry of Finance of the Republic of Kazakhstan. |