In order to implement the instructions of the Head of State on the transition to universal declaration, 100 concrete steps to implement universal declaration are provided for by Chapter 71 of the Code of the Republic of Kazakhstan dated December 25, 2017. The goal of introducing a universal declaration system is to create a system of effective control of income and property of individuals to combat the shadow economy and corruption.
At the same time, the Tax Code was amended; on July 3 of this year, the Law of the Republic of Kazakhstan “On Amendments and Additions to Some Legislative Acts of the Republic of Kazakhstan on the Regulation and Development of the Financial Market, Microfinance Activities and Taxation” (No. 262-VI ЗРК) was adopted, providing for the transfer of the implementation of universal declaration from January 1, 2020 to January 1, 2021, followed by a phased transition to declaration.