What declaration should civil servants submit in 2021

2021 will be the beginning of the first stage of the introduction of universal declaration in the country. The press service of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan explained which declaration should be submitted by civil servants in the current year.

Prior to the introduction of universal tax declaration, civil servants equated to them, their spouses, annually submitted to the state revenue authorities declarations of income and property in the form 230.00.

However, the requirements for submitting a declaration of income and property (Form 230.00) will cease on January 1, 2021.

This is due to the fact that in 2021, these individuals will have to submit a declaration of assets and liabilities on the form 250.00, indicating the assets and liabilities as of December 31, 2020.

The declaration is submitted at the place of residence (stay):

1) when submitted on paper - no later than July 15 of the current year;

2) when submitted in electronic form-no later than September 15 of the current year.

It should be taken into account that in case of receiving property income in 2020, income from sources outside the Republic of Kazakhstan and other income provided for in Article 363 of the Tax Code, these persons submit a declaration on individual income tax (form 240.00) to the tax authority at the place of location (residence). The deadline for submitting this declaration is no later than March 31, 2021. From 2022, such income will be indicated in the declaration on the form 270.00.

If an individual mistakenly submits a declaration on the form 230.00 for 2020, then such a declaration is subject to revocation.

We will remind that this year will be the beginning of the first stage of introduction in the country of the universal Declaration, have informed in a press-service of 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), the following documents must be declared::

- persons holding a responsible public position and their spouses;

- persons authorized to perform state functions and equated to them, as well as their spouses;

- persons who are charged with the duty to represent in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections to 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 Activities", "On the Securities Market".