As you know, the goal of the transition to Universal declaration is to create a system of effective control of income and property of individuals to combat the shadow economy and corruption, as well as to strengthen the role of the state in ensuring the collection of taxes and other mandatory payments to the budget. The Law of the Republic of Kazakhstan "On Amendments and Additions to some Legislative Acts of the Republic of Kazakhstan on the regulation and development of the financial market, microfinance activities and taxation" (No. 262-VI SAM), which provides for the postponement of the introduction of universal declaration from January 1, 2020 to January 1, 2021, followed by a phased transition to declaration.
At the first stage – from January 1, 2021, the declaration will be submitted as part of the universal declaration:
persons holding responsible public office and their spouses;
persons authorized to perform state functions and their spouses;
persons equated to persons authorized to perform state functions and their spouses;
persons who are obliged to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "On Combating Corruption", "On Banks and Banking activities in the Republic of Kazakhstan", "On Insurance activities", "On the Securities Market".
At the second stage – from January 1, 2023, declaration for employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses.
At the third stage – from January 1, 2024, the declaration of the heads and founders of legal entities and their spouses, individual entrepreneurs and their spouses.
At the fourth stage – from January 1, 2025, the declaration of the remaining category of citizens.
Taking into account that one of the reasons for the postponement of the universal declaration was low financial literacy, in order to maximize the preparation of the population for declaration, the Committee instructs on an ongoing basis to conduct explanatory work on the gradual transition to universal declaration, as well as in terms of filling out the Declaration form 250.00 by individuals using the "Electronic Government" service egov.kz .
Taking into account that at the first stage, from January 1, 2021, it is planned to start declaring from civil servants and their spouses, as well as persons equated to them and their spouses, it is necessary to draw up a schedule of explanatory work in the context of state-owned enterprises and organizations.
For the effectiveness of the explanatory work carried out, it is necessary to work out the provision of the Declaration form 250.00 by the specified category of persons through the "Electronic Government" egov.kz .
A step-by-step instruction on the use of the state service "Receipt of tax reporting (declaration of assets and liabilities of an individual form 250.00)" is attached.
At the same time, individuals need to clarify that before the introduction of universal declaration, the service "Receiving tax reports (declaration of assets and liabilities of an individual form 250.00)" is a test and carries exclusively preparatory and informative purposes, in connection with which the user will not be responsible for the results of its submission. Particular attention should be paid to the relevance of the information about the property reflected in the pre-filled declarations.
Chief specialist of the UGD for the Enbekshikazakh district Malik Dias