In 2022, the category of citizens who must submit an income declaration will not change, but the reporting form will change.
Who should submit income and property declarations in 2022, read below? The transition to universal declaration will take place in four stages until 2025.
The first stage began on January 1, 2021. At the first stage, the declaration within the framework of the universal declaration will be submitted:
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 "On Elections in the Republic of Kazakhstan" and the laws "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market".
The second stage will begin in two years, from January 1, 2023. During this period, declaration is provided for employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses.
Thus, in 2022, the category of citizens submitting declarations will not change. However, the reporting form will change. According to the press service of the State Revenue Committee of the Ministry of Finance, the 270th declaration form will come into effect from January 1, 2022. Before that, officials and their spouses submitted the 250th declaration form.
"Individuals who have submitted a declaration of assets and liabilities (form 250) in 2021, from 2022 it is necessary to annually submit a declaration of income and property (form 270), where individuals will reflect more detailed information about the income received for a calendar year, including outside Kazakhstan, about tax deductions, about the acquisition and (or) alienation, and (or) receipt of property free of charge, about money in bank accounts with foreign banks located outside Kazakhstan and other information," the committee reported.
If Form 250 was the entry declaration, then Form 270 will be the annual form that individuals will submit. Submitting the declaration will report on the sources of covering expenses (purchase or sale of real estate, transport, etc.).
The third stage - from January 1, 2024: declaration will be introduced for managers 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 (for all Kazakhstanis) is introduced.
The declaration is submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of the declaration on the assets and liabilities of an individual.
Chief Specialist of the State Revenue Department for the Enbekshikazakh district Akhmetzhanova A.M.