Declaration of Assets and Liabilities (Form 250.00)

Goals and objectives of universal declaration

1. Ensuring fair taxation and improving social policy;

2. Creation of an effective mechanism for controlling the income of individuals;

3. Reducing corruption and the shadow economy. Declaration form Form 250.00 "Declaration of Assets and Liabilities". The declaration of assets and liabilities is submitted by: From January 1, 2021 (stage 1) – civil servants and persons equated to them, as well as their spouses.

From January 1, 2023 (stage 2), employees of state institutions and employees of quasi-public sector entities, as well as their spouses. Starting from January 1, 2024 (stage 3), managers, founders (participants) of legal entities and individual entrepreneurs, as well as their spouses. From January 1, 2025 (Stage 4)

1) Citizens and residents of the Republic of Kazakhstan who own property abroad, including: - real estate, vehicles, land; - the share of participation in foreign companies; - money in accounts with foreign banks, if their total amount exceeds 1000 MCI (in 2024 MCI-3692 tenge, 1000x3692 = 3,692,000 tenge); - investment gold; - the share of participation in housing construction; - securities, derivative financial instruments, the issuers of which are registered abroad; - money in foreign brokerage accounts; - objects of intellectual property and copyright; - accounts receivable/payable of other persons to an individual and (or) an individual's debt to other persons (with supporting documents attached); - other property (optional) worth over 1000 MCI (if there is an estimated value).

2) candidates for elected and public office, as well as their spouses;

3) persons applying for the status of a major participant: banks; securities market and insurance organizations, as well as their spouses;

4) persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);

5) citizens and residents of the Republic of Kazakhstan who own digital assets. The deadline for submitting the declaration of assets and liabilities is no later than September 15 of the current year, in which the obligation to submit the declaration arose, at the place of residence.

Ways to submit a Declaration of Assets and Liabilities In electronic form via:  "Taxpayer's Office" (cabinet.salyk.kz ) on the web portal of the State Revenue Committee;  the portal of "electronic government" (egov.kz); Mobile applications: e-Salyq Azamat, eGov mobile, moldir.qoldau.kz , HalykBank (HALYK), Centercreditbank (bcc.kz ).

On paper:  to the state revenue authorities in absentia;  PSC;  by registered mail. Information reflected in the Declaration of Assets and Liabilities:

- real estate, transport, land and land plots, participation in the authorized capital of a legal entity outside Kazakhstan;

- money in foreign bank accounts over 1000 MCI (individuals who have accepted the restriction in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption" reflect information about the availability of money in foreign banks, regardless of the amount of the bank deposit);

- share in the construction of real estate under a construction equity agreement; - securities, PFI, digital assets;

- investment gold;

- objects of intellectual property and copyright; - money in foreign brokerage accounts;

- cash, within 10,000 MCI; - accounts receivable/payable of other persons to an individual and (or) an individual to other persons (with supporting documents attached); - other property (optional) worth over 1000 MCI (if there is an estimated value).

You can check the availability of assets and liabilities in Kazakhstan on the following websites:

1) https://portal.kacd.kz on securities;

2) https://homeportal.kz; https://www.gov.kz/services/3910?lang=ru under agreements on shared participation in housing construction;

3) https://gosreestr.kazpatent.kz on intellectual property and copyright;

4) https://egov.kz/cms/ru/services/pass077_mu for property transferred to trust management;

5) through the Doculite system, send a request to the Republican Notary Chamber for accounts receivable/payable (loan agreement).