On 15.07.2025, the Head of State signed the Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the laws of the Republic of Kazakhstan on its implementation As part of the phased implementation of universal declaration in the Republic of Kazakhstana number of changes have been made to improve tax return filing procedures and it was decided to exempt from mandatory declaration from January 12025 the remaining category of the population not included in the 1-3 stages of universal declaration (pensioners employees of private structures students housewives etc) with the exception of persons with assets propertyand bank accounts abroad In addition the obligation to submit a declaration of assets and liabilities by foreign or stateless persons who are non-residents is excluded At the same time they are required to submit a declaration of assets and liabilities1) candidates for elected and public office as well as their spouses2) persons applying for the status of a major participant banks securities market and insurance organizations as well as their spouses3) persons engaged in private practice (notaries lawyers private bailiffs mediators)4) citizens and residents of the Republic of Kazakhstan who own digital assets 5) citizens and residents of the Republic of Kazakhstan who own property abroad including real estate vehicles land the share of participation in foreign companies money in accounts with foreign banks if their total amount exceeds 1000 times the size of the MCI (in 2024MCI is 3692 tenge 1000x3692 = 3,692,000 tenge) investment gold the share of participation in housing construction securities derivative financial instruments the issuers of which are registered abroad money in foreign brokerage accounts objects of intellectual property and copyright accounts receivable/payable from other persons to an individual and (or) an individual's debt to other persons (with supporting documents attached) other property (optional) worth more than 1000 times the MCI (if there is an estimated value) The list of information to be reflected in the declaration of assets and liabilities has been supplemented in part reflection of money on foreign brokerage accounts declare property worth more than 1,000 times the MCI if the value as of December 31 of the reporting tax period is determined in the assessment report conducted under an agreement between the appraiser and the taxpayerincluding in accordance with the legislation of a foreign state while the estimated value must be determined no later than September 15 reflection of accounts receivable/ payable so in addition to the presence of a notarized contract it is now possible to confirm the presence of accounts receivable / payablebetween an individual and a legal entity and (or) an individual entrepreneur including a nonresident if there is a reconciliation report and a civil law agreement.; an effective court decision changed in part reflections of securities with the exception of derivative securities the underlying asset of which are securities whose issuers are registered in the territory of the Republic of Kazakhstan digital assetsAfter reviewing the list of persons required to submit a declaration of income and property they are required to submit a declaration1) civil servants and persons equated to them as well as their spouses2) major participants in banks securities market and insurance organizations as well as their spouses3) managers founders (participants) of quasi-public sector entities legal entities owning more than 10% of the share in the authorized capital (shares of jointstock companies) as well as their spouses4) persons engaged in private practice (notaries lawyers private bailiffs mediators)5) persons who have received income subject to independent taxation (income from property rentals remuneration from foreign bank accounts income from operations with digital assets other income for which tax was not withheld at the source of payment) with the exception of income from sole proprietors; 6) persons who have funds in accounts with foreign banks if their total amount exceeds 1,000 times the MCI7) persons with assets abroad (real estate vehicles securities PFI investment gold shares in foreign companies participation in housing construction)8) persons who own digital assets9) persons whoduring the reporting tax periodacquired property with a total value of over 20,000 times the MCI (for example in 2025 MCI = 3932 tenge 20,000 x 3932 = 78,640 thousand tenge) including outside the Republic of Kazakhstan 10) persons who have submitted an application to the tax agent on the application of tax deductions in the form of a preliminary amount of other deductions The categories of persons who are required to reflect in the declaration information on the acquisition/alienation of property as well as on the sources of coverage of acquisition costs, have been supplemented Thus in addition to persons whoin accordance with the Law of the Republic of Kazakhstan "On Combating Corruption", are charged with such an obligation they also represent major participants in the bank insurance (reinsurance) organizations investment managers and their resident spousesmanagers founders (participants) of legal entities owning more than 10 percent of the share in the authorized capital (shares of jointstock companies) as well as their resident spousespersons who acquired property with a total value exceeding 20,000 times the MCI during the reporting tax period Ways to submit a universal declaration declaration In electronic form via "Taxpayer's Office" (cabinet.salyk.kz ) on the web portal of the State Revenue Committee egovernment portal (egovkz) Mobile applications eSalyq Azamat eGov mobile moldirqoldau.kz HALYK Bank (HALYK) Centercreditbank (bcc.kz ) Kaspi.kz On paper to the state revenue authorities in absentia in the PSC by registered mail