In connection with the introduction of universal declaration, civil servants, equated to them, and their spouses must submit a declaration of assets and liabilities in the current year.
However, not all individuals know that if the declaration of assets and liabilities contains incorrect or incomplete information by mistake, then such a declaration can be corrected with an additional declaration.
If you forgot to specify or incomplete assets and liabilities in the original declaration, you can submit an additional declaration.
An additional declaration is a tax declaration submitted when changes or additions are made to a previously submitted declaration for the tax period to which these changes or additions relate.
In the additional declaration on the corresponding lines it is specified:
1) the difference between the amounts indicated in the previously submitted declaration and the actual tax liability for the tax period-if the amounts change;
2) new value – when changing the rest of the data.
If the declaration is incorrect or does not specify the required details, then it can be withdrawn.
Revocation of tax reports is performed using one of the following methods:
1) the deletion method, in which the revoked tax statements are deleted;
2) the method of change, in which the previously submitted tax statements are made to the changes or additions claimed by the taxpayer.
The deletion method can be used to withdraw a declaration that was submitted in error (there are no obligations to submit it), as well as a declaration that is considered unrepresented if:
- the declaration form does not correspond to the established form;
- the tax return does not specify the tax authority code or the tax period; it does not specify the date on which the declaration of assets and liabilities is made or the type of tax reporting is not specified.
For example, some government employees in 2021 mistakenly submitted a declaration on form 230.00. Since there is no obligation to submit such a declaration in the current year,it must be withdrawn by deletion.
If there is an obligation to submit a declaration when revoking by deletion, you must re-submit the declaration.
The change method is used to revoke the declaration if the currency code is not specified or is incorrect, the tax authority code, the tax period or the type of tax reporting is incorrect.
To revoke an erroneous declaration, you must submit an application to the tax authority – at the place of your registration.
In case of revocation by the method of modification of tax reports, in which the code of the tax authority is incorrectly specified, the tax application is submitted at the place of submission of such reports.
Information about the revocation of the declaration can be found in the "Electronic services" of the mobile application "e-Salyq Azamat". The free mobile application "e-Salyq Azamat" can be downloaded from the "App Store" or "Play Market".
It should be noted that since the beginning of the year, 269,510 people have managed to declare their property. Of those who have already submitted declarations, 171,682 people have used the mobile application "e-Salyq Azamat".
Recall that the coming year will be the beginning of the first stage of introduction into the country of the universal Declaration, reported in the press service of the state revenue Committee of MF RK.
The tax legislation defines the introduction of universal declaration in four stages.
At the first stage (from January 1, 2021), they are required to declare:
- persons holding a responsible public position and their spouses;
- persons authorized to perform state functions and equivalent to them, as well as their spouses;
- persons entrusted with the duty to report in accordance with the Constitutional Law of the Republic of Kazakhstan "On elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On combating corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activity", "On securities market".