On the procedure for universal declaration

In accordance with the Law of the Republic of Kazakhstan "On the introduction of the Code of the Republic of Kazakhstan" On Taxes and Other Mandatory Payments to the Budget " (Tax Code)

At the 1st stage from January 1, 2021

persons defined in the Law of the Republic of Kazakhstan "On Combating Corruption", as well as their spouses (civil servants, deputies, judges, employees of the National Bank);
administrative staff of national companies, holdings,
employees of state-owned enterprises, state institutions.

At the 2nd stage from January 1, 2023

employees of state educational institutions (including education, health, culture, sports, etc.) and their spouses.
employees of quasi-public sector entities and their spouses

At stage 3 from January 1, 2024

managers, founders (participants) of legal entities and their spouses
individual entrepreneurs and their spouses

At stage 4 from January 1, 2025

all remaining categories of citizens

At the initial submission of the declaration (form 250.00), it is required to specify information about the property that an individual has on the right of ownership of those who are abroad (apartments, cars, cash, deposits in banks, securities, participation interests, etc.), as well as claims (debts of other persons to you) and obligations (Your debts to other persons).

In the future (form 270.00), will submit an annual declaration of income received, acquired or sold property. At the same time, pensioners, students, employees who received only wages, pensions, scholarships will submit a brief declaration on one sheet without specifying any figures. If a person has a wider income range, then he will have to submit a detailed declaration.

Declarations will be accepted both in electronic form through the web portal of the State Revenue Committee "Taxpayer's Cabinet", the mobile application eSalyk azamat.

And on paper to the state revenue authorities in an appearance form or by registered mail.

It should be noted that, in contrast to the current deadline (until March 31) for declaring, there are 2 other deadlines for submitting declarations of individuals.:

1) on paper - until July 15;

2) in electronic form-until September 15.

 

 

Chief Specialist of the Department

"Center for Receiving and Processing Taxpayer Information

and tax registration»

Merkibaev Zh. E.