From January 1, 2022, the declaration of income and property began to be submitted by persons who entered the first stage of universal declaration in 2021 and submitted a declaration of assets and liabilities earlier. These include civil servants, persons equated to them, major participants in the banking, insurance and securities markets, as well as the spouses of all listed persons. What are the consequences of unreliable or untimely submission of the declaration explained in the Department of State Revenue in the Almaty region.
If the initial tax return is not submitted on time, the tax authorities will limit themselves to a warning for the first time (paragraph 1 of Article 272 of the Code of Administrative Offences of the Republic of Kazakhstan).
In case of repeated violation by an individual within a year after the warning is issued, a fine of fifteen MCI will be imposed, which today amounts to 45,945 tenge (paragraph 2 of Article 272 of the Administrative Code).
If the declaration contains incomplete, unreliable information that does not entail the accrual of taxes and other mandatory payments to the budget, the tax authorities will also limit themselves to a warning for the first time (paragraph 2-1 of Article 272 of the Administrative Code).
Acts committed repeatedly within a year after the warning will entail a fine of three MCI (paragraph 2-2 of Article 272 of the Administrative Code).
In the case of concealment of taxable objects entailing the accrual of taxes, a fine of two hundred percent of the amount of taxes payable on the hidden object of taxation is provided (paragraph 1 of Article 275 of the Administrative Code) and in the amount of three hundred percent if such a violation is repeated (paragraph 2 of Article 275 of the Administrative Code). This measure will be effective if individuals have not fulfilled their tax obligations when issuing a notification to them, and a tax audit has been carried out. In case of self-elimination of violations, fines are not imposed.
For information, we remind you that with respect to civil servants and persons equated to them, from July 1, 2021, a ban has been imposed on storing cash and valuables, opening and holding accounts (deposits) in foreign banks located outside the Republic of Kazakhstan (Article 12 of the Anti-Corruption Code). Failure to fulfill these obligations is the basis for termination of their public service or other relevant activities.
We remind you that the declaration of income and property can be submitted on paper no later than July 15, and in electronic form – no later than September 15.
You can get detailed information about the procedure for submitting and filling out tax reports in the unified contact center at number 1414, as well as on the websites of the State Revenue Committee kgd.gov .kz and DGD in Almaty region.