In accordance with Article 630 of the Tax Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (subject to amendments and additions), a phased transition to universal declaration has been established in the Republic.
At the first stage, from January 1, 2021, it is proposed to start declaring with civil servants and their spouses, as well as persons equated to them and their spouses.
At the second stage, from January 1, 2023, employees of state–owned enterprises (including education, healthcare, culture, sports, etc.) and their spouses.
At the third stage, from January 1, 2024 – the heads and founders of legal entities and their spouses, individual entrepreneurs and their spouses.
At the fourth stage, from January 1, 2025 – the remaining categories of the population.
At the same time, it is important to note that the results of each stage will be analyzed, problematic issues will be identified and measures will be taken to improve legislation, methodology and information systems.
As part of the universal declaration, a service has been implemented to provide a declaration of assets and liabilities.
In this regard, the application "E-Salyq Azamat" has been developed for taxpayers, which allows you to submit a declaration through a mobile application.
The mobile application "e-Salyk Azamat" has passed all the necessary test works before the introduction of universal declaration.
The free mobile application "e-Salyq Azamat" can be downloaded using the "App Store" or "Play Market".
Chief Specialist of the State Revenue Department for the Enbekshikazakh district Madalimova S.E.