Implementation of General Declaration

Implementation of General Declaration

 

Tax legislation defines the implementation of general declaration in four stages

At the first stage (from January 1, 2021), individuals holding a responsible public position and their spouses are required to declare; persons authorized to perform state functions and those equated to them, as well as their spouses; persons charged with the obligation to present in accordance with the Constitutional Law “On Elections” of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Combating Corruption", “On Banks and Banking Activities in the Republic of Kazakhstan”, “On Insurance Activities”, “About the Securities Market”.

At the second stage (from January 1, 2023), employees of state institutions and their spouses, as well as quasi-public sector employees and their spouses

At the third stage, from 2024 year, managers, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses.

The final stage the remaining categories of citizens, that is, almost the entire adult population of the country will be included in 2025.

Deadline for submitting declarations at the place of residence (stay) on paper is no later than July 15, 2021 or no later than September 15, 2021 in electronic form.

Individuals in the first year of entering the general declaration system are required to submit a Declaration of Assets and Liabilities (Form 250.00). In subsequent years, a Declaration of Income and Property (Form 270.00) is submitted.

Declaration of Assets and Liabilities (form 250.00) is submitted to fix the accumulated assets and liabilities on the date of declaration system submission. At the same time, information about real estate and vehicles registered with the authorized bodies of the Republic of Kazakhstan does not need to be reflected in the declaration, since this information is available in the state revenue authorities.

Declaration of Assets and Liabilities can be submitted electronically through the Taxpayer’s Office (cabinet.salyk.kz), the Electronic Government Portal (egov.kz), as well as through the eSalykmobile and eGovmobile mobile applications.