Since January 1, 2020, it is planned to declare income and property of citizens of the Republic of Kazakhstan and persons with a residence permit.
In this regard, the legislation was amended to improve the status of declarants optimized form of Declaration of assets and liabilities of the physical person (further-the Declaration form, 250.00), the opportunity of deduction of expenditure on medical treatment, including of children, payment of interest on Bank loans, increased limits reflect cash and receivables and payables and the cost of other assets.
On the egov e-government portal.kz the tax return has developed a functionality for automatically filling in information about an individual's property.
In addition, for the submission of declarations by citizens, measures are taken to implement the mobile client application "universal Declaration", as well as user authorization when submitting a Declaration in electronic form is carried out via SMS messages.
At the same time, due to the fact that a number of unresolved issues of an organizational and technical nature, including the relevance of databases of authorized bodies and low financial literacy of the population, proposals have been developed to extend the terms and further gradual transition to universal Declaration of income and property of individuals, approved by the President of the Republic of Kazakhstan K. K. Tokayev.
Thus, on July 03 of this year, the Law of the Republic of Kazakhstan "on amendments and additions to certain legislative acts of the Republic of Kazakhstan on regulation and development of the financial market, microfinance activities and taxation" (No. 262-VI ZRK) was adopted, which provides for the postponement of the introduction of universal Declaration from January 1, 2020 to January 1, 2021.
At the first stage-from January 1, 2021-the Declaration within the framework of universal Declaration:
persons holding a responsible public position 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, 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 anti-corruption"," on banks and banking activities in the Republic of Kazakhstan"," on insurance activities","on the securities market" are required to submit a Declaration.
At the second stage-from January 1, 2023, Declaration for employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses.
At the third stage-from January 1, 2024, Declaration of the heads and founders of legal entities and their spouses, individual entrepreneurs and their spouses.
At the fourth stage-Declaration of other categories of citizens from January 1, 2025.
Given that one of the reasons for the postponement of the universal Declaration was low financial literacy, in order to maximize the preparation of the population for Declaration, the Committee instructs on a permanent basis to conduct explanatory work on the gradual transition to universal Declaration, as well as in terms of filling out the Declaration form 250.00 by individuals using the "e-government"service. egov.kz 1. General provisions
Taking into account that at the first stage, from January 1, 2021, it is planned to start declaring civil servants and their spouses, as well as persons equated to them and their spouses, it is necessary to draw up a schedule for conducting explanatory work in the context of state-owned enterprises and organizations.
For the effectiveness of the ongoing explanatory work, it is necessary to work out the submission of the specified category of persons through the "e-government" Declaration form 250.00 egov.kz 1. General provisions
Attached is a step-by-step instruction on using the state service " receiving tax reports (Declaration form 250.00 on assets and liabilities of an individual)".
At the same time, individuals need to explain that before the introduction of universal Declaration, the service "receiving tax reports (Declaration of assets and liabilities of an individual in the form 250.00)" is a test and assigns only preparatory and informational purposes, so the user does not have any responsibility for the results of its submission. Special attention should be paid to the relevance of information about the property specified in the pre-filled declarations.