Where to file a declaration of assets and liabilities:

Individuals (with the exception of individual entrepreneurs and persons engaged in private practice, for example, the spouse of a civil servant) submit a declaration at their place of residence.

Individual entrepreneurs and persons engaged in private practice submit a declaration at their location.

 

Information reflected in the declaration of assets and liabilities

Property located outside the Republic of Kazakhstan:

Real estate, land plots and (or) land shares, air and sea vessels, inland water navigation vessels, river-sea navigation vessels ;

Vehicles, special equipment and (or) trailers;

For all bank deposits on bank accounts with foreign banks outside the Republic of Kazakhstan in an amount exceeding 1000 times the monthly calculation index established by the law on the republican budget and effective as of December 31 of the reporting tax period;

Participation shares in the authorized capital of a legal entity established outside the Republic of Kazakhstan.

Property in the Republic of Kazakhstan and (or) outside of it: a share in a dwelling under an agreement on equity participation in housing construction; securities, derivative financial instruments (except for derivative financial instruments, the execution of which is carried out by purchasing or selling the underlying asset); investment gold; intellectual property, copyrights;

The specified cash in the amount not exceeding 10,000 times the size of the monthly calculation index established by the law on the republican budget and effective as of December 31 of the year preceding the year of submission of the declaration;

The debt of individuals to an individual (accounts receivable) and (or) the debt of an individual to other persons (accounts payable) in the presence of a notarized (certified)contract or other document that is the basis for the emergence of obligations or claims, with the exception of the debt of banks and organizations engaged in certain types of banking operations created in accordance with the legislation on banks and banking activities in the Republic of Kazakhstan;

If the declaration of assets and liabilities contains the value determined in the assessment report conducted under the agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan On appraisal activities, if the price (value) per unit of this property exceeds 1000 times the monthly calculation index established by the law on the republican budget and effective as of December 31 of the reporting tax period, at the request of an individual, other property may be indicated. This provision does not apply to property subject to state or other registration, as well as to property whose rights and (or) transactions are subject to state or other registration.

 

Glav.spec. UGD for the Enbekshikazakh district: Abilash M. E.

Phone for inquiries: 8727 75 7 55 83