One of the priorities of the state is a clear and competent taxation management, since the effectiveness of the country's tax policy depends on the level of organization of this process. Tax collection is the oldest function of the state and one of the main conditions for the development of society on the way to economic and social development. As international experience shows, an important condition for solving the problem of full-scale administration of personal income taxation in order to reduce the size of the shadow economy is the universal declaration of income and property of the population.
The purpose 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 main tasks to ensure the transition to universal declaration are:
development of methodological foundations for the introduction of universal declaration and their legislative support;
carrying out measures to prepare state bodies for the reception and processing of declarations of individuals;
creation of the most convenient procedure for declaring income and property for the population;
large-scale informing of the population on the transition to universal declaration;
provision of methodological assistance to the population by the state on the preparation and submission of the declaration;
creation of an effective system of desk control of declarations of individuals.
The implementation of income declaration will contribute to:
countering the shadow economy;
reducing the level of corruption in state bodies;
expansion of the tax base and increase of individual income tax revenues to the budget;
to increase the tax culture of taxpayers of the Republic of Kazakhstan.
On the basis of Article 45-1 of the Law of the Republic of Kazakhstan dated December 25, 2017 No. 121-VI of the SAM "On the enactment of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code),"universal declaration in Kazakhstan is introduced in 4 stages.
Stage 1 - from January 1, 2021
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".
The concepts of the above-mentioned persons are fixed in the Law of the Republic of Kazakhstan "On Combating Corruption". In addition, the Register of positions of political and administrative civil servants was approved by the Decree of the President of the Republic of Kazakhstan dated December 29, 2015 No. 150 "On approval of the Register of positions of political and administrative civil servants".
Stage 2 - from January 1, 2023
employees of state institutions (including education, healthcare, culture, sports, etc.) and their spouses;
employees of quasi-public sector entities and their spouses.
Stage 3 - from January 1, 2024
managers, founders (participants) of legal entities and their spouses;
individual entrepreneurs and their spouses.
Stage 4 - from January 1, 2025
the remaining categories of citizens
What forms of declarations of individuals will individuals have to submit for universal declaration?
When entering the declaration system, a declaration of assets and liabilities will be submitted (form 250.00).
In the future, the population will submit an annual income and property declaration (form 270.00).
Deadlines for submitting declarations
The declaration of assets and liabilities is submitted at the place of residence (stay):
1) in case of paper submission - no later than July 15 of the current year in which the obligation to submit the declaration arose;
2) in the case of electronic submission - no later than September 15 of the current year in which the obligation to submit the declaration arose.
These deadlines for the submission of the declaration do not apply to persons who submit the declaration as:
candidates for elective positions in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On Combating Corruption";
candidates for a public position or a position related to the performance of state or equivalent functions, and their spouses;
persons wishing to become major participants in a bank, insurance (reinsurance) organization, managing an investment portfolio in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance activities", "ON the Securities market", and their spouses.
Candidates for elective positions and their spouses submit a declaration before registering as a candidate. The information is reflected on the first day of the month of the beginning of the nomination period.
Candidates for a public position or a position related to the performance of state or equivalent functions, and their spouses submit a declaration before the issuance of an act of an official (body) entitled to appoint to the position, on appointment to the position. The information is reflected on the first day of the month of submission of the declaration.
Persons wishing to become major participants in a bank, insurance (reinsurance) organization, or investment portfolio manager submit a Declaration of Assets and Liabilities (form 250.00) before the date of submission to the authorized body of an application for acquiring the status of a major participant in the bank, the status of a major participant in an insurance (reinsurance) organization, the status of a major participant in an investment portfolio manager. The information in the Declaration of Assets and Liabilities (form 250.00) is indicated on the first day of the month of submission of this declaration.
Ways to submit a Declaration of Assets and Liabilities:
In electronic form - through the web portal of the State Revenue Committee "Taxpayer's Office" (cabinet.salyk.kz), the portal of "electronic government" (egov.kz), as well as through the eSalyq azamat mobile app.
On paper - to the state revenue authorities in person or by registered mail.
Chief Specialist
Department of State Revenue for the Enbekshikazakh district
Akhmetzhanova A.M.