Stages of implementation of universal declaration

Stages of implementation of universal declaration

In order to implement the instructions of the Head of State on the transition to universal declaration, 100 specific steps, the introduction of universal declaration is provided for by Chapter 71 of the Code of the Republic of Kazakhstan dated December 25, 2017.

The aim of introducing universal declaration system is to create a system of effective control of income and property of individuals to fight the shadow economy and corruption.

However, the Tax Code amended on July 3 this year, the Law of the Republic of Kazakhstan "On amendments and additions to some legislative acts of the Republic of Kazakhstan on regulation and financial market development, microfinance and taxation» (№262-VI the Law of the Republic of Kazakhstan) providing for the postponement of the implementation of universal declaration from January 1, 2020 to January 1, 2021, followed by a phased transition to declaration.

At the first stage - from January 1, 2021, the declaration within the framework of universal declaration will be submitted by:

  • persons holding a responsible public office 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 charged with the obligation to submit a declaration 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 combating corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activities", "On the securities market".

At the second stage - from January 1, 2023, they will present:

employees of state institutions and their spouses;

workers of quasi-public sector entities and their spouses

          At the third stage - from January 1, 2024, they will present:

heads and founders of legal entities and their spouses;

individual entrepreneurs and their spouses

At the fourth stage - from January 1, 2025, they will present:

remaining population