Kazakhstan purpose of payment guide

The format for EKNP codes

2-digit KOD code (always 27 for non-Kazakhstan resident senders)

2-digit KBE code (beneficiary code)

Currency code (USD, KZT only if sending it as a local currency wire)

Resident of Kazakhstan

Non-resident of Kazakhstan

Central government

Regional and local authorities

Central banks

Other deposit organizations (banks)

Other financial organizations

State non-financial organizations

Non-state, non-financial organizations

Non-commercial organizations (funds, charity, etc)

Transfer of KZT for foreign currency purchase

Transfer of foreign currency for KZT purchase

FX penalties

MM deal open (interbank lending/borrowing)

MM deal close (take-up)

Short-term loan disbursement

Long-term (more than 1 year) loan disbursement

Short-term loan repayment

Long-term loan repayment

Payment for goods

Payment for financial services

Commission to “Integrated Pension Savings Fund” JSC, voluntary pension savings fund from the sum of pension assets’, “State Social Insurance Fund” JSC from the sum of assets thereof

Transfer to investment account

Transfer to pension payments account

“Integrated Pension Savings Fund” JSC’s returning the mischarged penalty sums under mandatory employee pension contributions

Commission to “Integrated Pension Savings Fund” JSC’ pension assets trustee

Commission to “Integrated Pension Savings Fund” JSC, voluntary pension savings fund from the investment income

“Integrated Pension Savings Fund” JSC’s returning the mischarged sums under mandatory employee pension contributions

Penalty for untimely remittance of mandatory employee pension contributions

Mandatory pension contributions

Pension payments from “Integrated Pension Savings Fund” JSC or voluntary pension savings fund, exclusive of pension payments under payment purpose code 014

Social Security contributions

Voluntary pension contributions

Pension payments from the joint stock company "Unified accumulative pension fund" due to obligatory pension contributions of the employer

Mandatory employee pension contributions

Bank’s returning the financed proceeds of pensions and base pension payments

Penalty for late transfer of social contributions

Investment income, including: investment income received from the investment activity of the joint-stock company "The State Social Insurance Fund"

Penalty for untimely remittance of mandatory pension contributions

Withholding the sums from pensions and benefits, refunding the sums of withholdings from pensions and benefits

Return by a non-commercial joint-stock company "State Corporation" Government for Citizens "of erroneously credited payments

State lump-sum maternity allowances

Refunding the state lump-sum maternity allowances

Transfer of pension savings formed from voluntary pension contributions between Joint Stock Company "Unified Accumulative Pension Fund" and voluntary accumulative pension funds or between voluntary funded pension funds

Refunding fifty per cent of the sum of mandatory pension contributions remitted from budget funds before January 1, 2016 in a benefit for military men (exclusive of army conscripts), staffs of special governmental and law-enforcement agencies, state courier service, as well as the persons whose rights to have special ranks, class ranks, and wear uniform were eliminated since January 1, 2012

Return by the joint-stock company "The State Social Insurance Fund" unnecessarily (erroneously) paid social contributions

Social payment in case of disability from the funds of the joint stock company "The State Social Insurance Fund"

Return of the sums of social payments in case of disability

Transfers from local budgets

“Integrated Pension Savings Fund” JSC’s and voluntary pension savings fund’s refunding the erroneously credited amounts of mandatory pension contributions and voluntary pension payments

Pensions

Basic disability allowances

Refunding basic disability allowances

Basic social allowances for loss of breadwinner

Refunding the basic social allowances for loss of breadwinner

Basic social old-age allowances

Refunding basic social allowances for loss of breadwinner

Benefits for burial of pensioners, participants, and invalids of the Great Patriotic War, lump sum payments for the burial of recipients of pension payments by age, recipients of payments from the joint stock company "United accumulative pension fund" and other persons who have pension savings in the joint stock company "Unified accumulative pension fund"

Return of the allowance for burial of pensioners, participants, and invalids of the Great Patriotic War, a one-time payment for the burial of recipients of pension payments by age, recipients of payments from the joint stock company "United accumulative pension fund" and other persons who have pension savings in the joint stock company "Unified accumulative pension fund"

Allowances for burial of recipients of state social allowances and state special allowances who had worked in underground and opencast mining, or in extra-harmful working environment

Refunding the allowances for burial of recipients of state social allowances and state special allowances who had worked in underground and opencast mining, or in extra-harmful working environment

Payment of state special allowances

Refund of state special allowances

Social allowance for loss of breadwinner from the funds of “State Social Insurance Fund” JSC

Refunding the amounts of social allowances for loss of breadwinner

Social allowance for loss of job from the funds of “State Social Insurance Fund” JSC

Refund of amounts of social allowances for loss of job

To the Great Patriotic War veterans

To the disabled veterans of Great Patriotic War

To persons equated with veterans of Great Patriotic War

To persons equated with the disabled veterans of Great Patriotic War

To widows of warriors who died in Great Patriotic War

To families of the dead military men and law-enforcement servicemen

To wives/husbands of the dead veterans and disabled veterans

To persons awarded orders and medals for selfless labor and honorable service on home front during Great Patriotic War

Allowances to mother/father, adoptive parent, foster parent bringing up a disabled child

As per veterans of Great Patriotic War

As per the disabled veterans of Great Patriotic War

As per persons equated with veterans of Great Patriotic War

As per persons equated with the disabled veterans of Great Patriotic War

As per widows of warriors who died in Great Patriotic War

As per families of the dead military men and law-enforcement servicemen

As per wives/husbands of the dead veterans and disabled veterans

As per persons awarded orders and medals for selfless labor and honorable service on home front during Great Patriotic War

Refund of allowance to mother/father, adoptive parent, foster parent bringing up a disabled child

The first and second group disabled

The third group disabled

The disabled children under 16 years of age

Mothers of many children

The rehabilitated citizens

Persons to whom pensions for meritorious service to the Republic of Kazakhstan were assigned

Miscellaneous

“Integrated Pension Savings Fund” JSC’s and voluntary pension savings fund’s refunding the amounts of transfers of pension savings formed through voluntary pension contributions

As per the first and second group disabled

As per the third group disabled

As per the disabled children under 16 years of age

As per mothers of many children

As per the rehabilitated citizens

As per persons to whom pensions for meritorious service to the Republic of Kazakhstan were assigned

As per miscellaneous

Satisfaction of the integrated pension savings fund’s accounts payable as to pension savings

Employer’s mandatory pension contributions

“Integrated Pension Savings Fund” JSC’s and voluntary pension savings fund’s refunding the erroneously credited amounts of employer’s mandatory pension contributions

State allowances for the care of a child up to one year, social payments in case of loss of income in connection with the care of a child after reaching the age of one year from the means of the joint stock company "The State Social Insurance Fund"

Return of state childcare benefits for children up to one year, social benefits in case of loss of income in connection with the care of a child after reaching the age of one year from the means of the joint stock company "The State Social Insurance Fund"

“Integrated Pension Savings Fund” JSC’s refunding the amounts of penalty for untimely remittance of employer’s mandatory pension contributions

Return by the joint-stock company "The State Social Insurance Fund" of erroneously credited sums of penalty for untimely transfer of social contributions

“Integrated Pension Savings Fund” JSC’s refunding the erroneously credited amounts of penalty for untimely remittance of mandatory pension contributions

Social payment for loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children) from the funds of the joint stock company "The State Social Insurance Fund"

The return of social payments to cases of loss of income due to pregnancy and childbirth, the adoption of a newborn child (children) from the funds of the joint stock company "The State Social Insurance Fund"

Penalty for untimely remittance of employer’s mandatory pension con to “Integrated Pension Savings Fund” JSC

Miscellaneous payments as per Section 0, including: lump-sum financial compensation to citizens – victims of nuclear tests at Semipalatinsk test site, lump-sum payments to oralmans, monthly payments to ex-employees of legal entities liquidated because of bankruptcy and acknowledged liable for damage incurred to employees’ lives and health, assignments of the governmental targeted social aid, assignments of the housing aid, and other payments/allowances non-provisioned in this section

Transfers of money for treatment including: non-repayable financial/material/sponsor support for payment for treatment and money transfers from individuals (including without opening bank account) for beneficiary to subsequently use the money to pay for treatment in cases where beneficiary is not the provider of health services

Transfers of money for education, including: non-repayable financial/material/sponsor support for payment for training and money transfers from individuals (including without opening bank account) for beneficiary to subsequently use the money to pay for education in cases where beneficiary is not the provider of education services

Other gratuitous money transfers, including: non-repayable financial/material/sponsor support for other purposes (exclusive of payment for treatment and education), money transfers from individuals (including without opening bank account) for beneficiary to subsequently use the money for other purposes (exclusive of payment for treatment and education), indemnification, including under court decision, grants (including those won in bidding), forfeit/fines/penalties for failure to fulfil obligations under letter of credit, guarantee or loan agreement, any other agreement or contract (exclusive of fines and penalties to budget), and diverse non-repayable transfers: charity, gifts, alimony, lottery tickets and prizes

Membership fees, including: membership fee, which does not provide for participation in the capital of the organization, but ensures the provision by the organization of any services, contribution to the joint-stock company "Kazakhstan Deposit Guarantee Fund," fee for participation in trades in foreign currencies, on securities on the stock exchange, and trade-union fees withheld from the wages of employees

Deductions for compulsory social health insurance

Contributions to compulsory social health insurance

Penalty for late transfer of deductions for compulsory social health insurance

Penalty for late transfer of contributions to compulsory social health insurance

Return by the Health Insurance Fund of erroneously credited amounts for deductions for compulsory social health insurance

Return by the Health Insurance Fund of erroneously credited amounts for contributions to compulsory social health insurance

Return by the Health Insurance Fund of mistakenly credited sums of fines on deductions for compulsory social health insurance

Return by the Health Insurance Fund of erroneously credited amounts of fines on contributions to compulsory social health insurance

Parent organization’s funding its branches and representative offices, including for all types of purchases

Money transfers (refund) by branches and representative offices of the parent organization

Operations on travel checks, including: resident bank’s selling to its customers the travel checks that have come to bank on consignment terms (customer buying a travel check that has come to bank on consignment terms), resident bank’s transferring to issuer the amount of money for the sold travel checks, resident bank’s payment to travel checks issuer the amount of travel checks acquired by the bank for subsequently selling to customers, resident bank’s selling to its customers the travel checks that have come to bank on an advance-payment basis (customer buying a travel check that has come to bank on an advance-payment basis), resident bank’s payment to customer the amount of money for travel check in bank’s cash department, travel checks issuer’s transferring to resident bank the amount of refund for the sold travel checks, operations with sub-agents on travel checks under advance-payment agreement, and operations with sub-agents on travel checks under consignment agreement

Transit transfers based on banks’ correspondent accounts, including: Intermediary bank’s transferring money from one bank to another based on correspondent accounts

Settlements on net positions, including: transferring money to accounting authority after the settlement of operations performed using payment cards, transfers of money between banks after the settlement of operations performed using payment cards, and remittance of net positions amount after the clearing of counter payments between banks.

Security deposits, including: deposit for participating in conference, auction, tender and bidders’ remitting to contracting authority the money as a security for bids and for fulfillment of contract, including public procurement contract.

Refund of guarantee deposit, including: refunding the deposit for participating in conference, auction, tender and refunding the amount of security for bid and for fulfillment of contract, including public procurement contract.

Operation on letter of credit, including: transferring the money (amount of coverage) from customer-importer’s account to account of coverage of settlements on letter of credit, customer’s repayment of the account: “Debtors for documentary operations” from the bank account (compensation of payment under letter of credit), andn resident bank’s crediting the money to the customer-exporter’s account.

Operations under the guarantee, including: debtor’s bank/debtor’s remitting the money to guarantor bank in the latter’s fulfilling the guarantee obligations before customer, writing the coverage amount off the debtor customer to the guarantee coverage account, and customer’s repayment of the account: “Debtors for documentary operations” from the bank account (compensation of payment under guarantee).

Other transfers in section 1, including: payments that were not taken into account earlier, including refund of money on payment documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, on payments of Section 1, the return of the erroneously written off amount for the payments of Section 1, return the amount from the account to clarification in the case where the purpose of the payment is not identified, and transfers for collection of debts on the basis of collection orders in the event that in the executive document attached to the collection order there is no information allowing to determine the purpose (purpose) of payment

Foreign currency purchase for KZT at stock exchange, including: operations of netting the buying/selling foreign currency at stock exchange

Purchase of monetary gold

Foreign currency purchase for KZT over the counter, including: disbursement of cash KZT for non-cash foreign currency, bank’s crediting KZT to customer’s account in payment for foreign currency, and operations of netting the buying/selling foreign currency over the counter

Purchase of other precious metals, including: purchase of fine gold and other precious metals and operations of netting the precious metals

Foreign currency sale for KZT at stock exchange

Sale of monetary gold

Foreign currency sale for KZT over the counter, including: issuance of cash foreign currency for non-cash tenge and selling by the client from his bank account of non-cash foreign currency to the bank for tenge

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

Foreign currencies conversion, including: buying/selling one foreign currency for another foreign currency and operations of netting the buying/selling one foreign currency for another foreign currency

Other payments as per section 2, including: payments non-accounted for previously, including the refund of money under payment documents formalized with violation of requirements of laws of the Republic of Kazakhstan, on payments in section 2, refund of erroneously written off amount on payments in section 2, and operations relating to placement, repayment and accrual of interest as per metal accounts in refined precious metals

Placement of demand deposits (established based on bank deposit contract)

Placement of short-term deposits (no more than one year)

Placement of long-term deposits (more than one year)

Banks crediting to customer’s account the accrued interest on the demand deposit

Banks crediting to customer’s account the accrued interest on the short-term deposit

Banks crediting to customer’s account the accrued interest on the long-term deposit

Banks crediting to customer’s account the accrued interest on the conditional deposit

Placement of conditional deposits

Withdrawals from demand deposits (opened on the basis of a bank deposit agreement)

Withdrawal from a short-term deposit (no more than one year), including: payoff of the full amount and partly withdrawal and payoff of the overdue indebtedness on short-term deposit

Withdrawal from long-term deposit (more than one year), payoff of the full amount and partly withdrawal and, payoff of the overdue indebtedness on long-term deposit

Withdrawal of money from conditional deposit

Placement of money for current or correspondent accounts

Contribution of cash to current or correspondent accounts

Legal entity’s remitting to bank the payroll, disbursal for annual leave for subsequent crediting to bank accounts of this legal entity’s employees

The bank accrues to the client's bank account the accrued interest on the current or correspondent account

Bank’s crediting to customer’s account the non-cash money in payment for cash currency, including: non-cash foreign currency (including with commission taken into account) in payment for cash foreign currency, and non-cash KZT (including with commission taken into account) in payment for cash KZT

Withdrawal of cash from current or correspondent accounts, including in bank’s branch from current account opened in parent bank

Customer’s transferring money from its one current account opened in the bank to its another current account opened in this bank

Customer’s transferring money from its current account in one bank to its current account in another bank

Disbursement (sale) of cash money for non-cash currency, including: cash KZT for non-cash KZT and cash foreign currency for non-cash foreign currency

Withdrawal by the customer of cash from the current or correspondent account of the amount of the loan issued

Bank’s disbursement of money under check

Bank’s transferring its own proceeds from its correspondent account in one bank to its correspondent account in another bank

Money in trust management

Transfer of money to trust management

Refund of money transferred to trust management

Other payments on section 3, including: payments on deposits non-accounted for previously, including the refund of proceeds under payment documents formalized with violation of requirements of laws of the Republic of Kazakhstan, on payments in section 3 and, refund of erroneously written off amount on payments in section 3.

Issuance of short-term loans (no more than one year), including providing overdraft, overnight

Issuance of long-term loans (more than one year), including granting long-term loans (longer than 1 year)

Granting other loans (perpetual loans and other loans), including: provision of perpetual loans, perpetual repayable financial assistance

Repayment of loans, including repayment (including early repayment) of principal and accrued interest and repayment of arrears: principal and remuneration; return of temporary financial assistance

Repayment of short-term loans (no more than one year), including repayment of overdraft, overnight

Repayment of long-term loans (more than one year)

Financial leasing

Other loans, including repayment of perpetual loan/refund of perpetual temporary financial aid

Compensation of costs previously paid by legal entity or individual; repayment of its account receivables

Other payments in section 4, including: payments on loans non-accounted for previously, including the refund of proceeds under payment documents formalized with violation of requirements of laws of the Republic of Kazakhstan, on payments in section 4, refund of erroneously written off amount on payments in section 4, and refund of proceeds over-remitted for repayment of loan

Purchase/redemption of shares and documents confirming equity holding, including: refund of value of stocks issued by non-residents in decreasing the size of equity, buybacks of stocks issued by non-residents, contribution non-resident legal entity’s equity, refund of non-resident legal entity’s contribution in decreasing the size of equity, and non-resident legal entity’s buyback of share in equity

Purchase of government securities

Purchase of government securities with maturities of not more than one year

Purchase of government securities with maturities of more than one year

Purchase of other government securities

Repayment of government securities with maturities of not more than one year

Purchase of other government securities

Repayment of other government securities

Purchase of bills of exchange with maturities of not more than one year

Purchase of bills of exchange with maturities of more than one year

Purchase of certificates of deposit with maturities of not more than one year

Purchase of certificates of deposit with maturities of more than one year

Purchase of bonds

Purchase of other non-government securities with maturities of not more than one year

Purchase of other non-government securities with maturities of more than one year

Repayment of promissory notes with maturities of not more than one year

Repayment of promissory notes with maturities of more than one year

Repayment of certificates of deposit with maturities of not more than one year

Repayment of certificates of deposit with maturities of more than one year

Repayment of bonds

Repayment of other non-government securities with maturities of not more than one year

Repayment of other non-government securities with maturities of not more than one year

Distributed net income and dividends, Including payment of dividends for shares issued by non-residents, and also payment of part of profit to founders of non-resident legal entity that is not a joint-stock company

Commissions on government securities (interest-bearing ones)

Commissions on non-government securities, exchange bills and certificates of deposit

Opening the direct REPO transactions with securities

Closing the direct REPO transactions with securities

Other payments under section 5, Including payments on securities that have not been accounted for earlier, including repayment of funds on payment documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, on payments of section 5 and the return of the erroneously written-off amount for the payments of section 5.

Purchase/redemption of shares and documents confirming equity holding, including refund of value of stocks issued by non-residents in decreasing the size of equity, buybacks of stocks issued by residents, contribution to resident legal entity’s equity, refund of resident legal entity’s contribution in decreasing the size of equity, and resident legal entity’s buyback of share in equity.

The purchase of government securities with maturities of not more than one year, including purchase of short-term treasury obligations of Ministry of Finance of the Republic of Kazakhstan with the circulation term of no longer than 1 year and purchase of short-term notes of the National Bank of the Republic of Kazakhstan.

Purchase of government securities with maturities of more than one year, including purchase of mid-term treasury obligations of Ministry of Finance of the Republic of Kazakhstan with the circulation terms of 1 to 5 years; purchase of mid-term index-tied treasury obligations of Ministry of Finance of the Republic of Kazakhstan with the circulation terms of 1 to 5 years; purchase of long-term treasury obligations with the circulation terms of longer than 5 years; purchase of long-term index-tied treasury obligations with the circulation terms of longer than 5 years; purchase of long-term saving treasury obligations with the circulation terms of longer than 5 years; purchase of special mid-term treasury obligations with the circulation terms of two and three years; payments for euro-notes of Ministry of Finance of the Republic of Kazakhstan; payments for coupons under euro-notes of the Ministry of Finance of the Republic of Kazakhstan.

Purchase of other government securities

Repayment of government securities with maturities of not more than one year, including repayment of short-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with a maturity of not more than one year and repayment of long-term notes of the National Bank of the Republic of Kazakhstan

Repayment of government securities with maturities of more than one year, including: repayment of mid-term treasury obligations of Ministry of Finance of the Republic of Kazakhstan with the circulation term of 1 to 5 years; repayment of mid-term index-tied treasury obligations of Ministry of Finance of the Republic of Kazakhstan with the circulation term of 1 to 5 years; repayment of long-term treasury obligations with the circulation terms of longer than 5 years; repayment of long-term index-tied treasury obligations with the circulation terms of longer than 5 years; repayment of long-term saving treasury obligations with the circulation terms of longer than 5 years; repayment of special mid-term treasury obligations with circulation terms of 2 and 3 years

Repayment of other government securities

Purchase of non-government securities and exchange bills, including the recording offices’ accepting the exchange bills under endorsement prior to maturity with payment of bill amount to bearer of a bill (bill discounting)

Purchase of bills of exchange with maturities of not more than one year

Purchase of bills of exchange with maturities of more than one year

Purchase of bonds

Purchase of other debt securities with maturities of not more than one year

Purchase of other debt securities with maturities of more than one year

Purchase of other non-government securities

Repayment of non-government securities and exchange bills, including payment under exchange bill, including that presented for collection, customer’s repayment of exchange bill taken into account by bank

Repayment of promissory notes with maturities of not more than one year

Repayment of promissory notes with maturities of more than one year

Repayment of bonds

Repayment of other debt securities with maturities of not more than one year

Repayment of other non-government debt securities with maturities of more than one year

Repayment of other non-government debt securities with maturities of more than one year

Distributed net income and dividends

Rewards on government securities (interest)

Commissions on non-government securities and exchange bills

Opening of the reverse repurchase agreement with government securities

Opening of reverse repurchase agreement with non-government securities and promissory notes

Closure of direct repo operations with government securities

Closure of direct REPO operations with non-government securities and bills of exchange

Other payments in section 6, including payments on securities non-accounted for previously, including the refund of proceeds under payment documents formalized with violation of requirements of laws of the Republic of Kazakhstan, on payments in section 6 and refund of erroneously written off amount on payments in section 6.

Payments for goods, except for real estate and goods with payment purpose codes 711, 712 and 713, including: payments for products of rural, forest and fish farms; payments for processing industry products (food, beverages, tobacco, textile, clothes, leather and leather products, timber, woodworks and corks, straw products and materials for wickerwork, paper and paper products, chemical substances and products, pharmaceutical products and basic pharmaceutical products, rubber and plastic products, mineral non metallic products, basic metals, ready-made metallic products, computers, electronic and optical products, electrical equipment, machinery and equipment, motor vehicles, trailers and semi trailers, transport equipment, furniture, other read-made products); transfer of imprest accounts by a legal entity for staffs purchase of products from current account to bank account designated for registration of payments made by corporate payment cards; payments for cold and hot water, electricity, heating (gas, hot water) acquired by legal entities; remuneration to goods` suppliers for payment installment.

Acquisition and sale of goods abroad without the import of goods into the territory of the Republic of Kazakhstan

Sale of foreign goods imported to the territory of the Republic of Kazakhstan abroad without significant transformation of their initial state

Acquisition from abroad of previously exported from the territory of the Republic of Kazakhstan domestic goods without significant transformation of their original state

Payments for real estate located on the territory of the Republic of Kazakhstan, including: payments for buildings and constructions located on the territory of the Republic of Kazakhstan payments for share participation in construction of residential houses transferred to individuals on the account of construction organizations (stage-by-stage payment for acquisition of residential property on the territory of the Republic of Kazakhstan) transfers of property located on the territory of the Republic of Kazakhstan under joint venture contract that ensures share participation payment of profits from utilization of real estate located on the territory of the Republic of Kazakhstan under joint venture contract

Payments for real estate located beyond the territory of the Republic of Kazakhstan, including: payments for buildings and constructions located beyond the territory of the Republic of Kazakhstan transfers of property located beyond the territory of the Republic of Kazakhstan under joint venture contract that ensures share participation payment of profits from utilization of real estate located beyond the territory of the Republic of Kazakhstan under joint venture contract

Purchase of non-produced non-financial assets, including payments for land and its subsoil, payments for the title of permanent land utilization, software, patents, goodwill, trademarks, and brand marks

Refunds for unsupported goods, including refund for non-provided goods, intangible assets and non-delivery of services on goods repairing

Other payments under section 7, including payments for unaccounted goods, including refund using payment documents drawn up with violation of the Republic of Kazakhstan legislation requirements for Section 7

Payments for air transport services, including rent of air transport with crew, services of air transport for passenger carriage, services of air transport for freight carriage, and services of space transport

Payments for water transport services, including rent of water transport with crew, services of water passenger transport, services of water freight transport, services of internal water passenger transport, and services of internal water transport for freights carriage

Payments for railway transport services, including rent of railway transport with crew, services of long-distance railway passenger transport, and services of freight railway transport

Payments for services of other land vehicles, including rent of other land vehicles with crew, services of passenger land vehicles, services of motor vehicles for freights carriage, and freight carriage services

Payments for services on transportation by pipelines

Payments for storage and warehousing services

Payments for transportation services

Payments for postal and delivery services, including: services of nationwide post (postal services; services related to newspapers and other periodicals, letters, packages and parcels; post offices services, other postal services); delivery services, except nationwide post services (services on delivery of letters, food, other goods)

Other payments for transport services

Payments for construction services, including: works on erection of buildings and constructions, including the cost of goods acquired and utilized during the construction; works on construction of bridges, roads and railways, including the cost of goods acquired and utilized during the construction; works on construction of other engineering facilities, including the cost of goods acquired and utilized during the construction; works on demolition of buildings and construction site preparation; repair of buildings, constructions; electrical works; works on installation of water, heating and conditioning facilities; other assemblage (installation) works; completion cycle of construction and finishing works; works on installation of roof framings (roofs); other specialized construction works that do not fall under any groups; works on pipes, communication lines and power lines (power lines) laying; works on construction of power plants and facilities for mining and processing industries; other construction-and-assembling works (including installation of fences/hedges and illumination/alarm systems for roads, airports and ports; works on construction completion (plastering, carpenter`s installation works, works on floor and wall covering, painting and glazing works); services on the rent of equipment together with operators for buildings` or constructions` erection and demolition

Payments for services on goods, repairing and maintenance, including services on repairing and maintenance of any goods, including water and air transport as well as other vehicles, except renovation (is included to construction services), computer repairing (is included to computer services) and repairing of oil and gas wells (is included into professional, scientific and technical services)

Payments for insurance services

Insurance premium (contribution) for life insurance, including transfer of pension accruals by Integrated Pension Savings Fund or voluntarily pension fund to insurance organization under retirement annuity contract

Insurance indemnity under life insurance, including transfer of insurance payouts by insurance organization under life and annuity insurance and regular/lifelong insurance payouts by insurance organization under annuity insurance.

Other insurance premiums, including insurance premium (contribution) for other insurance types (except life insurance)

Other insurance indemnities, including transfer of other insurance payments by insurance organization (except payments for life insurance) to a bank for further depositing to individuals` accounts and transfer of guaranteed insurance payments by “Guaranteed Insurance Payments Fund” JSC

Transfer to reinsurance

Indemnification to ceding company

Insurance and reinsurance commission fees, including payment of fees to insurance agents

Reimbursement of cash surrender value under endowment insurance contract

Other insurance services, including: actuarial services and ancillary insurance services (consultancy services; assessment services in the field of insuring and pension provision)

Payments for financial services, except payments with payment purpose codes 842 and 843, including: commission fees to a bank or organization executing certain types of bank operations for bank or other operations stipulated by the Law of the Republic of Kazakhstan as of August 31, 1995 “On banks and bank operations in the Republic of Kazakhstan”; mediatory and ancillary services of financial organizations (except services by insurance organizations and integrated pension savings fund); commission fees to professional participants of securities market for execution of operations; commission fees for money cashing in; payment of remuneration under underwriting contract; commission fees for exchange of old banknotes (for non-residents of the Republic of Kazakhstan); commission fees for granting of loans (including financial lease); financial consultancy services

Commission fees for online banking services

Commission fees for mobile banking services

Payments for mediators` services on sales transactions including: commission fees to trade and intermediary firms, brokers, dealers and commercial agents out of trade deals with goods and services, including trade deals on marine and air vehicles as well as auction deals; agency services connected with real estate and provided on a fee or contractual basis

Payments for computer services, including: services on computer programming; services on software publishing; consultancy services in the field of IT; services on computer equipment management; services on assemblage, installation, maintenance and repairing of computers and peripheral hardware; services in the field of IT and computer systems; services on data/websites processing and similar services; processing services (capturing, processing and transferring of information generated during execution of payments and other operations with the use of payment cards); creation, storage and work with data arrays online; data processing, including data tabulation, data processing in multiple-access mode to computer time or on the basis of hourly schedule, management of external users` computer systems on a regular basis; portals` maintenance

Payments for communication services, including: wired telecommunication services (transfer of data and messages; landlines; private networks on provision of wired telecommunication lines for transfer of data through wired telecommunication networks and wired Internet communication; distribution of programs for cabling infrastructure); wireless telecommunication services (mobile communication and private networks on provision of wireless telecommunication lines; data transfer through wireless telecommunication networks; Internet communication wireless services, distribution of programs through wireless networks); satellite communication services; other telecommunication services

Payment for intellectual property utilization, including: payment for proprietary rights utilization (patents, copyrights, trademarks, technological processes, design); payment for licenses on reproduction and (or) distribution of original copies and prototypes (books and manuscripts, software, cinematographic works and audio recordings)

Legal services, including legal advice and consultancy, provision of services during legal, judicial, or legislative proceedings, preparation of legal documentation, and arbitration services

Lease (operating lease), including: operating lease of premises and temporary storage warehouses; services on the lease of personal property; services on the rent of vehicles and equipment without operator; services on the lease of personal-use items and household goods; services on the rent of vehicles, equipment and other physical facilities; renter`s payment to an owner for the rented premise under rental agreement (including payment for utilities expenses, communication services expenses and security, etc.); legal entity`s payment to an individual for the rent of the individual's personal property

Payments for utility services, including: acquisition of utility services by individuals: cold and hot water, electric power, heating (gas, hot water), wastewater disposal, gas, elevators, housing maintenance, garbage disposal, community antenna, meters` maintenance, technical maintenance of gas system, payment for radio broadcasting

Payments for information services, including: services of information agencies, including mass media provision with news, photos and feature articles creation, storage and distribution of databases direct individual subscription to periodicals with delivery by post and other ways; прямая индивидуальная подписка на периодические издания с доставкой по почте и иными способами; libraries` and archives` archives, call centers` services

Payments for services in the field of advertising and market research, including: designing, creating and marketing of advertisements through advertising agencies, publication of advertisements in mass media, including purchase and sale of advertising time, arrangement of exhibitions and trade fairs; advertising of goods in foreign countries, marketing researches; execution of polls regarding various issues

Payments for professional, scientific and technical services, including: accounting services; consultancy services in the field of taxation; consultancy services regarding management; services by parent companies; services in the field of architecture & engineering surveys and services on provision of technical consultancies in these fields; services on technical trials and analysis; services on researches and experimental developments in the field of natural and technical sciences; services on researches and experimental developments in the field of social sciences and humanities; designing services; services in the field of photography; translating and interpreting services; secretarial services; veterinary service; office comprehensive administrative services; photocopying services, services on execution of documents and other specialized ancillary office services; services on conferences` arrangement; packaging services; services in the field of agriculture (except veterinary services); services in the field of forestry (foresting and lumbering); ancillary services in the field of mining industry (services on wells` drilling for oil and natural gas extraction; repairing and dismantling of drilling derricks and other ancillary services in the field of oil and natural gas extraction; services on gas liquefaction and regasification for transportation purposes executed on a developed plot); other professional, scientific and technical services not included to any groups, including commercial ancillary services; services on newspapers printing and other printing services such as preparation for printing and distribution; binding, finishing and other related services; services on publication of books, periodicals and other materials; execution of visa assistance; radiation inspection; assessment services, except assessment executed by mediators for trade deals and insurance agents for operations with property or insuring; services on carrying out of investigations and ensuring safety; services on design of equipment for control over technological processes and automated production machines; services on distribution and transfer of energy power; services on distribution of water; services on distribution of gaseous fluid by pipelines; services for legal entities on laundry and dry cleaning; services on assemblage, installation and maintenance of equipment (except computer hardware and assemblage/erection of facilities using built-up structures); cleaning services (including services on disinfection/deratization/ disinfestation; windows` cleaning; traditional cleaning; specialized cleaning; furnaces` and chimneys` cleaning); services on collection, processing and disposal of waste; production of recyclable materials and recultivation

Payments for educational services, including payment for educational services delivered to individuals or legal entities on training of their staffs (pre-school education and training, secondary education, higher education, other types of education, courses, trainings, seminars, and internship)

Payments for services in the field of culture and recreation, including: services in the field of artwork, art and entertainment (performing actors, authors, composers, sculptures, painters, graphical painters; services on operation of stage equipment); services by libraries, archives, museums and other cultural institutions; services on arrangement of gambling games and wagering; sport services and services on recreation arrangement (exploitation of sports facilities; services by sports clubs, fitness clubs, entertainment parks and theme parks, recreational parks and beaches; services on fireworks display, “light and sound” performances and slot machines); hair and beauty salons` services; services on production of movies and radio- and TV programs; services on production of audio and sound recordings; services on copying of audio and video recordings; services in the field of radio broadcasting; services on production and broadcasting of TV programs; TV broadcasting original programs.

Trips, including: cost of acquired package tours, except the travel cost (tickets) (upon direct payment for tickets, 811, 812, 813, 814 payment purpose codes should be indicated depending on transport type); cost of package tours including the cost of tickets (in case if payment for them is made by one payment document); services of tourist agencies and travel agents; entertainment and travel expenses; transfer of entertainment and travel expenses to a bank by legal entity for further depositing to an employee's bank account or bank account intended for registration of operations with the use of corporate payment cards

Payments for accommodation and food, including: hotel services; services on provision of premises on weekends and other periods of short-term lodging; camping services and trailers` parking; restaurant services and services on delivery of food products; services on delivery of ready-made food through ordering and services on delivery of ready-made food; services on provision of beverages; reimbursement of expenses by a legal entity to an individual for accommodation services.

Refund for non-provided services, including purchase of excesses of unused travelers cheques by banks` branches from a clients

Other payments under section 8, including: payments for services not considered before, including refund on payment documents executed with violation of the Republic of Kazakhstan legislation requirements for payments under section 8; refund of amount written off erroneously under payments for section; refund of money erroneously transferred for services and also in case if cost of services decreased; refund of money by provider of services for improper execution of contract conditions

Accrued (calculated) and other obligations to the budget

Penalty for obligations to the budget

Fines for violation of the legislation of the Republic of Kazakhstan

Budget receipts when changing (extending) the terms of payment of taxes and fees

Penalty for changing (extending) the terms of payment of taxes and fees

Payment of interest for deferment or installment payment of import customs duties

Offset of value-added tax paid on goods (works, services) purchased at the expense of grant funds to repay tax arrears

Refund of value-added tax paid on goods (works, services) purchased at the expense of grant funds

Refund of value-added tax to diplomatic and equivalent representative offices accredited in the Republic of Kazakhstan

Penalty in favor of a taxpayer for violation by a state revenue authority of the deadline for tax refund and offset, payments to the budget

Refund of excessively (mistakenly) paid amounts from the budget to a bank account

Offset of excess amount of value-added tax attributed to offset over the amount of accrued tax

Refund of the excess amount of value-added tax attributed to offset over the amount of accrued tax

Offset from one budget classification code to another budget classification code

Offset from one state revenue body to another state revenue body

Refund of value-added tax paid upon purchase of works, services from a non-resident