What can be done if a civil servant makes a mistake when filling out the declaration?

What can be done if a civil servant makes a mistake when filling out the declaration? Do I need to fill out this declaration again and what should I do with the erroneous declaration?

This question was answered by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

In connection with the introduction of the universal declaration, civil servants, equated to them, and their spouses must submit a declaration of assets and liabilities this 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, - the SRC reported.

So, if the initial declaration forgot to specify or incomplete specified assets and liabilities, then 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, the corresponding lines indicate:

the difference between the amounts indicated in the previously submitted declaration and the actual tax liability for the tax period-if the amounts change;

the new value is used when the rest of the data is changed.

If the declaration is incorrect or does not specify the required details, then it can be withdrawn.

The revocation of tax reports is performed by one of the following methods:

the deletion method, in which the revoked tax reports are deleted;

the method of change, in which the previously submitted tax statements are made changes or additions claimed by the taxpayer.

The deletion method can be used to withdraw a declaration submitted in error (there are no obligations to submit it), as well as a declaration that is considered not submitted if:

the form of the declaration does not correspond to the established form;

the declaration does not specify the tax authority code or 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 Since there is no obligation to submit such a declaration in the current year,it must be withdrawn by deletion.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 app can be downloaded from the "App Store" or "Play Market".

According to the SRC, 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 2021 will be the beginning of the first stage of the introduction of universal declaration in the country.

The introduction of universal declaration is defined in four stages.

At the first stage (from January 1, 2021), the following persons are required to declare:

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 of representation in accordance with the Constitutional Law "On Elections in the Republic of Kazakhstan" and the Law "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market".